engleski

Comparison of Tax Control in Slovenia and Croatia

Taxpayers pay taxes in line with tax rate determined by the law and within legally designated deadline. Tax control in Slovenia and Croatia ensures proper settlement of legally prescribed obligatory tax burden. The purpose of tax control is to detect tax irregularities punishable by the laws of both Slovenia and Croatia. Each country (Slovenia and Croatia) determines its own acts and legal acts on tax control. This paper's main objective is to present tax control in Slovenia and Croatia, as well as their features and characteristics of conducting tax control. A number of mistakes are found during annual tax control of tax base accounts. The mistakes are the results of tax legislation dynamics, unclear regulation and provisions, as well as short period for the adjustment to the new legal provisions.

tax control ; fiscal policy ; methods of tax control ; taxpayer ; Slovenia ; Croatia

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