The aim of the present study was to explore the perspective for entrepreneurship among PhD students coming from variety of disciplines. More precisely, to identify the most important entrepreneurial competences for succeeding in the entrepreneurial venture, to explore whether these competences are being developed during the 3rd cycle studies, and to explore the entrepreneurial intentions of the future doctors. In order to choose the most important entrepreneurial competences, individual semi-structured interviews with ten entrepreneurs from different fields were conducted. In addition, the importance of each competence was evaluated in form of the questionnaire, by seventeen entrepreneurs. After the qualitative and quantitative analysis of the interviews and the questionnaire, 20 competences were selected as the most important entrepreneurial competences. These 20 competences were then evaluated by 50 PhD students from different fields of study. They evaluated the importance of each entrepreneurial competence, the level of its development during their PhD studies, and indicated their entrepreneurial intentions after finishing the PhD. The most important and the most developed competences are presented in the results. In addition, the results showed relatively high entrepreneurial intentions in case of not finding a job after the PhD and in general. These results imply the need for incorporating some sort of entrepreneurial training and the development of entrepreneurial competences adapted to each subject area during the PhD studies. Published online : 06 June 2016

As of 1 July 2013, i.e. with Croatia’s accession to the European Union, the number of Member States of the European Union rose to 28. The diversity of tax systems among the Member States causes interferences in cross-border activities of tax firms. That encourages transfer of income to countries with lower tax rates. The aim of this paper is to present the main points of view on the implications of the introduction of the Common Consolidated Corporate Tax Base (CCCTB) in Croatia. This paper also estimates the effects of the prospective apportionment procedure on corporate group entities in Croatia. The acceptance of the CCCTB system will make Croatia attractive to foreign investors. It will also enable foreign multinational companies to do business in Croatia, which will contribute to its economic growth. Keywords: Fiscal policy, corporate income tax, common consolidated corporate tax base, formula apportionment

In order to protect environment, some states use different fiscal and parafiscal instruments that can be financially significant. One of these instruments are enviornmental taxes, which have a positive influence on the environment. The aim of this paper is to analyse types, importance and financial impact of environmental taxes in EU and Croatia. Analysis of an average revenue share from environmental taxes in GDP had shown that in the period between 2000 and 2013 the biggest average was recorded in Denmark (4.52%) and Netherlands (3.45%), and the lowest in France (1.97%) and Spain (1.82%). In Croatia there are eight different types of environmental taxes and charges. Their total share in revenues in the state budget was 3.45 % of gross domestic product in 2013 .In the period between 2008 and 2012 budgets of the Republic of Croatia collected the highest amount of tax revenue from energy tax, while natural resources taxes were negligible.