engleski

Reducing the tax compliance gap by improving tax administration

In light of the fact that the state puts upon taxpayers (natural persons and legal persons) obligation to pay taxes and subsequently intervenes in their personal life by diminishing their economic strength and in that way affects tax compliance, there has been a need to apply certain measures of fiscal policy by determining particular principles of taxation. These principles of taxation represent guidelines for the state, for the bodies of public administration, especially Tax Department. Also the principles that are incorporated in tax system depend on the state in question, but once incorporated they should be properly executed through the implementation of particular tax, where the crucial role belongs to Tax Department. The administrative aspect of taxation must always be considered when analyzing tax policy, alongside the design of taxes. Tax authorities (i.e. Tax Department) are the bodies responsible for administering the tax laws of a particular country or regional or local authority. They perform various tasks, often referred to as ‘core functions’, including: identification and registration of taxpayers, filing and payment of taxes, collection and recovery of taxes, audit and investigation, and dispute resolution. The paper is going to show the organization scheme of tax authorities in the Republic of Croatia and the effect that the work of the Tax Department has on tax compliance.

Tax Department ; Tax Compliance ; Republic of Croatia ; principles of taxation

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