| Abstract | Porezni poticaji kod poreza na dobit važan su instrument za privlačenje inozemnih izravnih ulaganja, te s tim u skladu i povećanja konkurentnosti zemlje. Svaka zemlja ima suverenitet u kreiranju politike direktnih poreza i s tim u skladu, kreira poreznu politiku prema zahtjevima svoga gospodarstva. Hrvatska je prošla proces tranzicije te je svoje poticaje kod poreza na dobit manje-više uskladila prema zahtjevima EU. Iako su oni zadovoljavajući s tog aspekta, ne jamče učinkovitost. Zemlje EU koje su prošle dio analize u ovom radu jesu Slovenija i Češka. Posebno su obrađeni i poticaji kod Federacije Bosne i Hercegovine. Navedene zemlje EU primjer su razvijenijih poreznih sustava te su svoju poreznu politiku, tj, porez na dobit usmjerile svojim snagama, tj. ulaganjima u pojedine industrije. Poticaja je manje, ali su oni uglavnom usmjereni na poticanje aktivnosti istraživanja i razvoja, obrazovanja i izobrazbe. Nude se i direktni poticaji kao što su razni grantovi i subvencije. Iako Hrvatska ima i nudi i ove vrste poticaja, ostaje pitanje, zašto oni nisu tako učinkoviti? Problem leži u nestabilnosti porezne politike, površnosti poticaja, prečestom mijenjanju zakona. Vanjski čimbenici su se pokazali skoro važnijima od samih poticaja. Tako analizirane zemlje EU imaju ostale važne čimbenike koji utječu na privlačenje stranih investicija, kao što su geografski položaj, stabilnost ekonomije, stabilnost tečaja, itd. One koriste te vanjske snage u kombinaciji s poreznim poticajima da bi privukle ulaganja. Porezni poticaji kod poreza na dobit ne mijenjaju se tako često, jednostavni su i učinkovitiji. Federacija Bosne i Hercegovine jedan je od entiteta unutar BiH, te još uvijek prolazi harmonizaciju poreznih propisa unutar zemlje, tj. entiteta, te se tek nakon što se to ostvari, može provoditi harmonizacija prema zahtjevima EU, kako je kandidatkinja za ulazak u EU. Najveći poticaj za investitore upravo je njezina niska stopa poreza na dobit. U radu se korištenjem primarnih i sekundarnih podataka provelo istraživanje kojim se nastojalo odgovoriti na pitanje kako porezni poticaji kod poreza na dobit utječu na povećanje konkurentnosti zemlje. |
| Abstract (english) | Tax incentives in the case of profit taxes are an important instrument to draw international investment. This is also the way to improve competitiveness of a country. Every country has a sovereign right to create a policy of direct taxes, and according to that to create tax policy to its country's economic demands. The Republic of Croatia has passed through transition process and it has adjusted its tax incentives in the case of profit taxes to the regulations of the European Union. Although these tax incentives are good they still don't guarantee the efficiency. European countries which have been analyzed (to some point) in this thesis are Slovenia and Czech Republic. Tax incentives of Federation of Bosnia and Herzegovina are separately analyzed. These European countries are an example of more developed tax systems. These countries have focused their tax policy, that is, they invest their profit tax to the certain industries. There is less incentive but it is aimed to boost research, development and education activities. Direct incentives are offered through different grants and subventions. Although there are these grants and subventions in Croatia, there is still a question why aren't they efficient? The problem is in instability of tax policy, superficiality of the incentives, as well as too frequent law changes. Outside factors seem to be more important than the incentive itself. These analyzed countries have other important factors which are able to draw international investment, like geographical location, economic stability, exchange rate stability, etc. They use those factors in combination with tax incentives to draw the investments. These tax incentives are not frequently changed, they are simple and more effective. One of the two Bosnia and Hercegovina's entities, Federation, is still in the process of adjustment the same tax policy in the country with the other entity. When this is done Bosnia and Herzegovina can start adjusting policy to the regulations of the European Union, as the country is a candidate for entry into the European Union. The biggest incentive for investitors is actually its low rate of profit tax. In this thesis, through the use of primary and secondary data, has been done the research which has tried to answer the question how tax incentives in the case of profit taxes affect improvement of a country's competitiveness. |
