The reduced VAT rate for small business in Croatia

This paper assesses the potential effects of introduction of the reduced VAT rate for small business, based on the EU VAT legislation development. The analysis includes effects on prices, sales, shadow economy and employment. It starts with the assumption of no substantial effect. Survey for Croatia...

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Bibliographic Details
Main Authors: Mira Dimitrić, Helena Blažić
Format: Article
Language:deu
Published: Faculty of Economics University of Rijeka 2009-06-01
Series:Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu
Subjects:
Online Access:https://www.efri.hr/sites/efri.hr/files/cr-collections/2/blazic-2009-1.pdf