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

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Letinić, S., Budimir, V. i 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 (str. 465-473). Osijek: Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku. Preuzeto s 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, str. 465-473. https://urn.nsk.hr/urn:nbn:hr:112:143130

Letinić, Svjetlana, Verica Budimir i Mario Župan. "The Correlation Between Profitability and Tax Breaks in the Area of Special National Status." U Međunarodni znanstveni simpozij Gospodarstvo istočne Hrvatske – jučer, danas, sutra, 465-473. Osijek: Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, 2019. Citirano 02.02.2025.. https://urn.nsk.hr/urn:nbn:hr:112:143130

Letinić, S., Budimir, V. i 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, str. 465-473. Preuzeto s: https://urn.nsk.hr/urn:nbn:hr:112:143130 (Datum pristupa: 02.02.2025.)

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. Str. 465-473. [pristupljeno 02.02.2025.] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:112:143130

S. Letinić, V. Budimir i 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] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:112:143130 [Citirano: 02.02.2025.]

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Podaci o radu
Naslov (engleski)The Correlation Between Profitability and Tax Breaks in the Area of Special National Status
AutorSvjetlana Letinić
AutorVerica Budimir
AutorMario Župan
Autorova ustanovaVeleučilište u Požegi
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Sažetak (engleski)
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 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.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Izvorni znanstveni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran - međunarodna recenzija
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov zbornikaMeđunarodni znanstveni simpozij Gospodarstvo istočne Hrvatske – jučer, danas, sutra
Brojčani podacistr. 465-473
p-ISSN1848-9559
URN:NBNurn:nbn:hr:112:143130
Datum objave publikacije2019
SkupNaziv: 8th International Scientific Symposium: Economy of Eastern Croatia – Vision and Growth
Lokacija: Osijek, Hrvatska
Datum početka: 2019-05-30
Datum završetka: 2019-05-31
Vrsta izlaganja: Predavanje
Vrsta resursaTekst
IzdavačEkonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku
Mjesto izdavanjaOsijek
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Zaštićeno autorskim pravom.
Datum i vrijeme pohrane2024-05-07 10:50:43