Tax avoidance – Case study in Croatia (CROSBI ID 679724)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
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.
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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