engleski

Competitiveness and Tax Reforms - Friends or Foes?

This paper deals with the impact the key taxes exert on competitiveness in Croatia. The aim of the paper is to expose and analyse the main features of those taxes (corporate income tax, value added tax and personal income tax) and how and to what extent they influence Croatia's competitiveness. The hypothesis is that two features of the tax system influence the competitive ability of the country: complexity, often unnecessary and harmful, and the often biased tax administration approach towards taxpayers. Researching the subject, the authors employed different methods: normative analysis, historical approach, comparative method. The conclusion is that both features stressed in the hypothesis indeed do negatively influence the competitiveness of the Croatian economy to certain, not negligible extent.

competitiveness, tax, tax reform, corporate income tax, value added tax, personal income tax, tax administration

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