文章基本信息

标题：Tax System as a Factor of Tourism Competitiveness: The Case of Croatia
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作者：Bratić Vjekoslav ; Bratić Vjekoslav ; Predrag Bejaković 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2012
卷号：44
页码：250-257
DOI：10.1016/j.sbspro.2012.05.027
语种：English
出版社：Elsevier
摘要：AbstractThe main purpose of the paper is to determine the connection and mutual causality of the tax and hidden tax burden and their influence on the development of tourism sector and its competitiveness in Croatia. In the part on taxes burden the attention is dedicated to the corporate income tax (CIT) and the value added tax (VAT). In comparison to other countries, CIT rate in Croatia is not so high, while the current reduced VAT rate of 10% is only applied to accommodation services. The Croatian fiscal system includes an extensive list of hidden fees, and neither the number of these different fees nor the way in which they are calculated is fully known.
关键词：Tax system;tourism;competitiveness;hidden fees;Croatia