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(In)efficiency of corporate income tax expenditures on underdeveloped areas of special tax treatment in Croatia

机译：克罗地亚特殊税收待遇不发达地区的公司所得税支出（效率）低下

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摘要

The introduction of various tax expenditures by the tax authorities, mostly in corporate income taxation (CIT), in order to kick start development in areas affected by the war as well as in economically underdeveloped areas has been characteristic of the Croatian tax system since 2000. Although the purpose of such forms of state aid was to foster economic development and equalize the level over the entire country, at the same time they caused forgone tax revenues and it is therefore necessary to analyze their advantages and disadvantages and evaluate their possible positive or negative effects. This paper deals with the analysis of tax expenditures in the system of CIT in Croatia and it investigates their effect on the budget and the possible advantages brought by their introduction. The main purpose of the paper is to answer the questions as to whether the expenditures that have been introduced in CIT justify their purpose and the goal of their introduction and what can be done to improve the existing CIT expenditures system.
机译：自2000年以来，克罗地亚税务系统就一直将税务机关引入的各种税收支出（主要用于公司所得税（CIT））以在受战争影响的地区以及经济欠发达地区开始发展。尽管这种形式的国家援助的目的是促进经济发展并实现全国平均水平的增长，但同时它们却造成了税收的损失，因此有必要分析其优缺点并评估其可能的利弊效果。本文分析了克罗地亚CIT系统中的税收支出，并研究了其对预算的影响以及引入这些税收可能带来的好处。本文的主要目的是回答以下问题：在企业所得税中引入的支出是否可以证明其目的和引入目的，以及可以采取哪些措施来改善现有的企业所得税支出系统。

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