Blazic, Helena; Nikolic, Nikša; Pecaric, Mario - In: Journal of Entrepreneurial Finance 8 (2003) 1, pp. 57-68
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 Traditional corporate tax has been replaced by the so-called "interest-adjusted profit tax", which encompasses the corporate as well as the...