Porezni poticaji za privlačenje inozemnih ulaganja i njihov paradoks

undergraduate thesis

• Title (english): Tax incentives for attracting foreign investments and their paradox
• Author: Valentina Somek
• Mentor: Jasna Bogovac (mentor)
• Committee member: Jasna Bogovac (predsjednik povjerenstva)
• Committee member: Hrvoje Arbutina (član povjerenstva)
• Committee member: Irena Klemenčić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2025-02-27, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Porezni poticaji su važan čimbenik u privlačenju stranih ulagača, ali nisu ključni. Multinacionalne kompanije radije biraju ne koristiti porezne poticaje ako uvide da njihovo korištenje dovodi do većeg rizika i gubitka resursa. Najvažniji čimbenici u odluci multinacionalnih korporacija da ulože sredstva u državu u razvoju su stabilan, transparentan i jednostavan porezno-pravni sustav. Države u razvoju, zbog svojih strahova prema moći multinacionalnih kompanija, često vole čuvati „asa u rukavu“ pa, kada privuku strana ulaganja, kroz razne regulatorne prepreke, promjene u zakonodavstvu i dodatne skrivene troškove smanjuju stvarnu korist poticaja. Takav fenomen naziva se paradoksom poreznih poticaja. Ovaj rad prati Hrvatsku, kao zemlju u razvoju srednje i istočne Europe, u razvoju svoje konkurentnosti na globalnom tržištu atraktivnih destinacija za ulaganje. Na kraju su navedene preporuke kako Hrvatska može dodatno povećati svoju konkurentnost i privući strane ulagače.

Abstract (english)

Tax incentives are an important factor in attracting foreign investors, but they are not crucial. Multinational companies prefer not to use tax incentives if they perceive that their use increases risks and resource loss. The most important factors in multinational corporations' decisions to invest in a developing country are a stable, transparent, and simple tax and legal system. Developing countries, due to their fears of the power of multinational corporations, often prefer to keep an "ace up their sleeve." Consequently, when attracting foreign investment, they reduce the actual benefits of incentives through various regulatory barriers, legislative changes, and additional hidden costs. This phenomenon is known as the paradox of tax incentives. This paper examines Croatia, a developing country in Central and Eastern Europe, and its efforts to develop competitiveness in the global market of attractive investment destinations. Finally, recommendations are provided on how Croatia can further increase its competitiveness and attract foreign investors.

• Keywords: porezni poticaji; strana ulaganja; paradoks poreznih poticaja
• Keywords (english): tax incentives; foreign investment; paradox of tax incentives
• Language: croatian
• URN:NBN: urn:nbn:hr:199:141893
• Study programme: Title: Tax; Study programme type: professional; Study level: undergraduate; Academic / professional title: prvostupnik/prvostupnica (baccalaureus/baccalaurea) porezne struke (prvostupnik/prvostupnica (baccalaureus/baccalaurea) porezne struke)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2025-03-03 08:07:40