engleski

Citizens' View on Taxation in a Post-Transition Country: The Case of Croatia

This paper presents the views of Croatian citizens about some of the most relevant aspects of the tax system. The research builds on previous broader research into the views of tax experts in Croatia. The current research objectives include: revealing citizens' views about the most important tax issues, establishing the influence of demographic characteristics and attitudes towards redistribution on their answers, and the comparison of their views with those of tax experts. On the one hand, citizens mostly advocate the abolishment of inheritance and gifts taxation, as well interest taxation, but on the other hand, they advocate the introduction of bank taxation and junk food taxation. They are in favour of broadening the reduced VAT rate to encompass all foodstuffs. The regression results suggest a strong influence of the redistributive notion of the tax system, followed by real estate ownership, income level, education level and work status. Comparison with the answers of professionals reveals a statistically significant difference. The paper should contribute to the awareness of public acceptance of the tax system and policy and provide some guidance about their changes.

tax system, Croatia, citizens, opinion survey, professionals

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