engleski

Perspectives of tax reforms in Croatia: expert opinion survey

In order to shape tax reform it is necessary to objectively assess current state-of-the-art and perspectives of the tax system. After having reviewed all previous reforms in the light of the consumption-based (interest-adjusted) concept of direct taxation, which was almost systematically implemented in Croatia in 1994, we present the results of the broad expert opinion survey about Croatian tax system. Most interesting results suggest maintenance/(re)introduction of different tax incentives and reduced VAT rates, rejection of flat tax as well as decrease in number of tax brackets, increase in alcohol and tobacco duties, introduction of financial activities tax, further shift from income to consumption, decrease of tax share in GDP and belief in behavioral responsiveness of tax decreases/exemptions, but equity principle also. The last three economic views/values are important predictors of other tax attitudes.

opinion survey; tax reform; tax system; tax policy; Croatia

Sveučilište u Rijeci, projekt 13.02.1.2.02, voditelj: prof.dr. Helena Blažić, Ekonomski fakultet Rijeka Hrvatska zaklada za znanost, projekt IP-2013- 11- 8174, voditelj: prof.dr. Helena Blažić, Ekonomski fakultet Rijeka