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Tax avoidance – Case study in Croatia (CROSBI ID 679724)

Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija

Roška, Vlasta ; Brlečić Valčić, Sonja ; Samodol, Ante Tax avoidance – Case study in Croatia // Economic and social development / Ribeiro, Humberto ; Costa, Marco ; Cerović, Ljerka (ur.). 2019. str. 188-196

Podaci o odgovornosti

Roška, Vlasta ; Brlečić Valčić, Sonja ; Samodol, Ante

engleski

Tax avoidance – Case study in Croatia

There is a fine line between tax avoidance and tax evasion. Tax evasion and tax avoidance serve the purpose of reducing taxes. The state budget of the Republic of Croatia consists mainly of tax revenues ; therefore, collection of taxes is the main task of the tax authorities. The main purpose of this paper is to determine whether there is tax avoidance in the Croatian tax legislation. In the three main legal regulations: The Income Tax Act, the Corporate Income Tax Act, and the Value Added Tax Act legal possibilities for non-payment of taxes have been determined. Through the example of the "VAT - caterers" case was confirmed that the tax authorities when introducing higher tax rates force taxpayers to seek "holes" in the legal regulations. The tax advisers confirm that in the "VAT-caterers" case the caterers worked in accordance with the legal regulations and that the tax authorities should react more promptly in order to close the tax "holes".

tax avoidance ; tax evasion ; tax obligations

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Podaci o prilogu

188-196.

2019.

nije evidentirano

objavljeno

Podaci o matičnoj publikaciji

Economic and Social Development - 43rd International Scientific Conference on Economic and Social Development – "Rethinking Management in the Digital Era: Challenges from Industry 4.0 to Retail Management" - Book of Proceedings

Ribeiro, Humberto ; Costa, Marco ; Cerović, Ljerka

Varaždin: Varazdin Development and Entrepreneurship Agency, Croatia, University of Aveiro, Portugal, University North, Croatia, Faculty of Management University of Warsaw, Poland, Faculty of Law, Economics and Social Sciences Sale - Mohammed V University in Rabat,

1849-7535

Podaci o skupu

43rd International Scientific Conference on Economic and Social Development

ostalo

15.07.2019-16.07.2019

Aveiro, Portugal

Povezanost rada

Ekonomija

Indeksiranost