Blažić, Helena; Nikolić, Nikša; Pečarić, Mario - In: Journal of entrepreneurial finance : JEF ; official … 8 (2003) 1, pp. 1-12
Croatia is the first country in the world to implement consumption-based direct taxation aimed at the individual as well as the business levels. Traditional corporate tax has been replaced by the so-called "interest-adjusted profit tax", which encompasses the corporate as well as the...
