engleski

Croatia

The present chapter provides a very broad overview of the events and conditions that shaped the Croatian tax history, with the particular focus on the 19th and 20th Century. There are at least two common threads that emerge from the analysis of very different time periods, each coloured by specific social and economic relations: one that is concerned with the political balance between different nations and ethnicities, and the other that relates to the relationship between the government and its polity. The former pertains to the continuous struggle of Croats for national emancipation until the 1990s, i.e. the question of the status of the Croatian lands and Croatian people that in the 20th century became known as the “Croatian question”. Within this wider mosaic of continuous political conflicts to obtain a higher degree of autonomy, if not full independence, vis-à-vis other regional powers like Austria, Hungary or Serbia, matters of public finance, including tax, played only a small part. While the grievances of Croats regarding institutional arrangements in these matters during the 19th and 20th century have been almost constant – e.g. the dissatisfaction with the provisions of Croatian–Hungarian Settlement of 1868 or the perception of tax exploitation within the Kingdom of Yugoslavia – taxation cannot be said to have played a vital role in nation- or state-building. It was the federal organization of the SFRJ that opened the door for the establishment of the Croatian state, but dissatisfaction with the model of fiscal federalism operated in the Second Yugoslavia cannot be considered crucial for its eventual dissolution.

tax law ; history of taxation ; fiscal history ; tax system ; Croatian tax law

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