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Taxation policies of Croatia: Proposals for implementation of preferential tax regimes on islands

datacite.subject.fosCiências Sociais::Economia e Gestãopt_PT
dc.contributor.advisorSá, Cristina Isabel Branco de
dc.contributor.authorBudanec, Damir
dc.date.accessioned2021-06-16T13:27:28Z
dc.date.available2021-06-16T13:27:28Z
dc.date.issued2021-02-25
dc.description.abstractWhat causes growth and development of a Croatian island? Could preferential tax regimes be one of the solutions to the challenges of Croatian islands without leading to base erosion and profit shifting? The primary goal of this thesis was to analyse the factors that influence the growth of Croatian islands and suggest possible solutions for increasing that growth within the international scope. The literature review performed identifies the several factors influencing the growth of a Country or an Island. A multivariate regression analysis of specific factors was used to develop a parsimonious model. The results show that tax, political, demographic factors affected the GDP of a Croatian island, with certain limitations. The possible solutions for increasing growth within these factors using preferential tax regimes included decentralisation, incentives for population growth, and changes in fiscal regulations.pt_PT
dc.identifier.tid202732827pt_PT
dc.identifier.urihttp://hdl.handle.net/10400.8/5834
dc.language.isoengpt_PT
dc.subjectBEPS Projectpt_PT
dc.subjectPreferential tax regimespt_PT
dc.subjectCroatian Islandspt_PT
dc.titleTaxation policies of Croatia: Proposals for implementation of preferential tax regimes on islandspt_PT
dc.typemaster thesis
dspace.entity.typePublication
rcaap.rightsopenAccesspt_PT
rcaap.typemasterThesispt_PT
thesis.degree.nameMestrado em Negócios Internacionaispt_PT

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