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Scientific paper - Original scientific paper
The Correlation Between Profitability and Tax Breaks in the Area of Special National Status
In: Međunarodni znanstveni simpozij Gospodarstvo istočne Hrvatske – jučer, danas, sutra. Osijek: Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, 2019. pp. 465-473. urn:nbn:hr:112:143130
Letinić, Svjetlana; Budimir, Verica; Župan, Mario

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Letinić, S., Budimir, V. & Župan, M. (2019). The Correlation Between Profitability and Tax Breaks in the Area of Special National Status. Međunarodni znanstveni simpozij Gospodarstvo istočne Hrvatske – jučer, danas, sutra (pp. 465-473). Osijek: Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku. Retrieved from https://urn.nsk.hr/urn:nbn:hr:112:143130

Letinić, Svjetlana, et al. "The Correlation Between Profitability and Tax Breaks in the Area of Special National Status." Međunarodni znanstveni simpozij Gospodarstvo istočne Hrvatske – jučer, danas, sutra, Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, 2019, pp. 465-473. https://urn.nsk.hr/urn:nbn:hr:112:143130

Letinić, Svjetlana, Verica Budimir and Mario Župan. "The Correlation Between Profitability and Tax Breaks in the Area of Special National Status." In Međunarodni znanstveni simpozij Gospodarstvo istočne Hrvatske – jučer, danas, sutra, 465-473. Osijek: Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, 2019. Accessed 2025 April 01. https://urn.nsk.hr/urn:nbn:hr:112:143130

Letinić, S., Budimir, V. and Župan, M. (2019) 'The Correlation Between Profitability and Tax Breaks in the Area of Special National Status', Međunarodni znanstveni simpozij Gospodarstvo istočne Hrvatske – jučer, danas, sutra, Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, Osijek, pp. 465-473. Available at: https://urn.nsk.hr/urn:nbn:hr:112:143130 (Accessed 01 April 2025)

Letinić S, Budimir V, Župan M. The Correlation Between Profitability and Tax Breaks in the Area of Special National Status. Međunarodni znanstveni simpozij Gospodarstvo istočne Hrvatske – jučer, danas, sutra. Osijek: Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku; 2019. Pp. 465-473. [cited 2025 April 01] Available at: https://urn.nsk.hr/urn:nbn:hr:112:143130

S. Letinić, V. Budimir and M. Župan, "The Correlation Between Profitability and Tax Breaks in the Area of Special National Status", Međunarodni znanstveni simpozij Gospodarstvo istočne Hrvatske – jučer, danas, sutra Osijek: Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, 2019. [Online] Available at: https://urn.nsk.hr/urn:nbn:hr:112:143130 [Accessed: 01 April 2025]

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Metadata
Title (english)The Correlation Between Profitability and Tax Breaks in the Area of Special National Status
AuthorSvjetlana Letinić
AuthorVerica Budimir
AuthorMario Župan
Author's institutionPolytehnic in Pozega
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract (english)
In the period of 1996–2002, Croatian state authorities have already administratively designated certain areas of the country, declaring them as areas of special national status. Components of the above areas examined by this paper are Group I, II and III areas of special state care, the City of Vukovar and the highland area. Use of tax breaks in these areas, through a system of income taxation of entrepreneurs, represent various forms of incentives and breaks allowing taxpayers to reduce the... More basis for tax calculation and/or the amount of tax liability. This paper observed the correlation between the given variables ; net profit margin representing entrepreneurs’ profitability, tax breaks reducing the basis for the income tax (net reduction of tax liability and tax credit carried forward), tax breaks reducing tax liability, actual tax burden, population density, costs of gross salary, enterprise growth and productivity of work. The paper also observed correlation between profitability and efficiency of the tax breaks to individual components in the total tax breaks in areas of special state concern. The research includes the period of 2005–2013. The observation also takes into account the effect of a period of recession through a binary, the so-called dummy variable for the period of 2009–2013. Spearman’s and point biserial correlation coefficients were used to test correlation of given variables. The observed correlation of the tax breaks and profitability considering the components of areas of special state concern is clear in the Group I and Group III areas of special state concern and in the City of Vukovar. Considering the observed correlation of profitability and efficiency of the tax breaks to individual components in the total tax breaks in the special national status area, it is clear that there is significant unpredictability of correlation between the observed variables. Less
Keywords (english)
Languageenglish
Publication typeScientific paper - Original scientific paper
Publication statusPublished
Peer reviewPeer review - international
Publication versionPublished version
Publication titleMeđunarodni znanstveni simpozij Gospodarstvo istočne Hrvatske – jučer, danas, sutra
Numberingpp. 465-473
p-ISSN1848-9559
URN:NBNurn:nbn:hr:112:143130
Publication2019
ConferenceTitle: 8th International Scientific Symposium: Economy of Eastern Croatia – Vision and Growth
Location: Osijek, Croatia
Start date: 2019-05-30
End date: 2019-05-31
Assembly type: Lecture
Type of resourceText
PublisherEkonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku
Publishing placeOsijek
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2024-05-07 10:50:43
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