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| Author: | Knoll, L. |
| Title: | Unternehmensgewinnbesteuerung in Kroatien, Italien und Österreich: Umsetzungsbeispiele für betriebswirtschaftliche Neutralitätspostulate |
| Journal: | Betriebswirtschaft
2001 : MAY-JUN, VOL. 61:3, p. 335-348 |
| Index terms: | COMPANY TAXATION Austria Croatia Italy |
| Language: | ger |
| Abstract: | For some decades the economic literature has unisonously stated that decisions concerning production in a broad sense should not be influenced by tax norms. The article describes two alternative methods which basically offer the possiblity for such a neutral taxation of profits in the business sector. It furthermore provides a discussion of the taxes on business profits in Croatia. |
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