{"?xml":{"@version":"1.0"},"edm:RDF":{"@xmlns:dc":"http://purl.org/dc/elements/1.1/","@xmlns:edm":"http://www.europeana.eu/schemas/edm/","@xmlns:wgs84_pos":"http://www.w3.org/2003/01/geo/wgs84_pos","@xmlns:foaf":"http://xmlns.com/foaf/0.1/","@xmlns:rdaGr2":"http://rdvocab.info/ElementsGr2","@xmlns:oai":"http://www.openarchives.org/OAI/2.0/","@xmlns:owl":"http://www.w3.org/2002/07/owl#","@xmlns:rdf":"http://www.w3.org/1999/02/22-rdf-syntax-ns#","@xmlns:ore":"http://www.openarchives.org/ore/terms/","@xmlns:skos":"http://www.w3.org/2004/02/skos/core#","@xmlns:dcterms":"http://purl.org/dc/terms/","edm:WebResource":[{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-6P5JBSQ0/fa58271c-4243-4b92-ada8-40e66f885bd0/PDF","dcterms:extent":"708 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-6P5JBSQ0/14ff9b3d-6d1f-4246-83e2-425fa4c6103b/TEXT","dcterms:extent":"40 KB"}],"edm:TimeSpan":{"@rdf:about":"2006-2025","edm:begin":{"@xml:lang":"en","#text":"2006"},"edm:end":{"@xml:lang":"en","#text":"2025"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:doc-6P5JBSQ0","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/urn:nbn:si:spr-hthivfa7"},{"@xml:lang":"sl","#text":"Naše gospodarstvo"}],"dcterms:issued":"2014","dc:creator":["Bogovac, Jasna","Hodžić, Sabina"],"dc:format":[{"@xml:lang":"sl","#text":"številka:1/2"},{"@xml:lang":"sl","#text":"letnik:60"},{"@xml:lang":"sl","#text":"str. 62-71"}],"dc:identifier":["ISSN:0547-3101","COBISSID:11734044","URN:URN:NBN:SI:doc-6P5JBSQ0"],"dc:language":"en","dc:publisher":[{"@xml:lang":"sl","#text":"Društvo ekonomistov Maribor"},{"@xml:lang":"sl","#text":"Ekonomski center Maribor"},{"@xml:lang":"sl","#text":"Ekonomsko-poslovna fakulteta"}],"dc:subject":[{"@xml:lang":"en","#text":"Croatia"},{"@xml:lang":"sl","#text":"davčna politika"},{"@xml:lang":"sl","#text":"davki"},{"@xml:lang":"sl","#text":"Hrvaška"},{"@xml:lang":"sl","#text":"investicije"},{"@xml:lang":"sl","#text":"korporacije"},{"@xml:lang":"sl","#text":"multinacionalne družbe"},{"@xml:lang":"en","#text":"tax"},{"@rdf:resource":"http://www.wikidata.org/entity/Q8161"}],"dcterms:temporal":{"@rdf:resource":"2006-2025"},"dc:title":{"@xml:lang":"sl","#text":"Fiscal policy led by tax incentives| Croatian experiences| izkušnje iz Hrvaške| Vodenje fiskalne politike z davčnimi spodbudami|"},"dc:description":[{"@xml:lang":"sl","#text":"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"},{"@xml:lang":"sl","#text":"Multinacionalne korporacije imajo pomembno vlogo na področju neposrednih investicij v tujini. Čeprav bi bile investicije multinacionalk za državo prejemnico kapitala zaželene, se menedžment multinacionalk lahko odloči, da ne bo investiral v to državo zaradi drugih, pomembnejših vidikov davčnega sistema, kot so npr. davčna tveganja. V prispevku ugotavljamo, koliko so za hrvaške multinacionalke pomembne davčne spodbude kot fiskalni instrument za pritegnitev tujih investicij. Ugotovili smo, da so davčne spodbude zelo pomembne pri sprejemanju strateških odločitev multinacionalnih korporacij, kljub temu pa sta odločujoča dejavnika nepredvidljivost davčnih tveganj in stroški"}],"edm:type":"TEXT","dc:type":[{"@xml:lang":"sl","#text":"znanstveno časopisje"},{"@xml:lang":"en","#text":"journals"},{"@rdf:resource":"http://www.wikidata.org/entity/Q361785"}]},"ore:Aggregation":{"@rdf:about":"http://www.dlib.si/?URN=URN:NBN:SI:doc-6P5JBSQ0","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-6P5JBSQ0"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-6P5JBSQ0/fa58271c-4243-4b92-ada8-40e66f885bd0/PDF"},"edm:rights":{"@rdf:resource":"http://rightsstatements.org/vocab/InC/1.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:intermediateProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:dataProvider":{"@xml:lang":"sl","#text":"Univerza v Mariboru, Ekonomsko-poslovna fakulteta"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:doc-6P5JBSQ0/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-6P5JBSQ0"}}}}