Multinational enterprises play an important role in the field of foreign direct investment activity. However, investments that are desirable from the standpoint of the host country might be rejected by the strategic management of multinational enterprises due to other, more important aspects of the tax system, such as tax risks. This paper examines how important tax incentives are for Croatian multinational enterprises as a fiscal instrument for attracting foreign direct investment. We found that tax incentives play an important role during the strategic decision-making process of multinational enterprises, in which the decisive factors are unpredictable tax risks and costs.

Rights

URN

URN:NBN:SI:DOC-6P5JBSQ0

COBISSID

11734044

Added

14.04.2017

Metadata

Citation

APA:

Bogovac, Jasna, Hodžić, Sabina (2014). Fiscal policy led by tax incentives. Naše gospodarstvo, volume 60, issue 1/2, str. 62-71. URN:NBN:SI:DOC-6P5JBSQ0 from http://www.dlib.si

MLA:

Bogovac, Jasna, Hodžić, Sabina. "Fiscal policy led by tax incentives." Naše gospodarstvo volume 60. issue 1/2 (2014) str. 62-71.
<http://www.dlib.si/?URN=URN:NBN:SI:DOC-6P5JBSQ0>

Naše gospodarstvo
1955-
(Assembly record)

Fiscal policy led by tax incentives : Croatian experiencesVodenje fiskalne politike z davčnimi spodbudami : izkušnje iz Hrvaške

Fiscal policy led by tax incentives : Croatian experiences
Vodenje fiskalne politike z davčnimi spodbudami : izkušnje iz Hrvaške