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Perspectives of tax reforms in Croatia: expert opinion survey


Šimović, Hrvoje; Blažić, Helena; Štambuk, Ana
Perspectives of tax reforms in Croatia: expert opinion survey // Financial Theory and Practice, 38 (2014), 4; 405-439 doi:10.3326/fintp.38.4.2 (podatak o recenziji nije dostupan, članak, znanstveni)


Naslov
Perspectives of tax reforms in Croatia: expert opinion survey

Autori
Šimović, Hrvoje ; Blažić, Helena ; Štambuk, Ana

Izvornik
Financial Theory and Practice (1846-887X) 38 (2014), 4; 405-439

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
Opinion survey ; tax reform ; tax system ; tax policy ; Croatia

Sažetak
In order to shape tax reform it is necessary objectively to assess the current stateof-the- art of and of the outlook for 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 a broad expert opinion survey about the Croatian tax system. The most interesting results suggest the maintenance/(re)introduction of different tax incentives and reduced VAT rates, rejection of a flat tax as well as decrease of tax brackets, an increase in alcohol and tobacco duties, the introduction of a financial activities tax, a further shift from income to consumption, a decrease of the tax share in GDP and a belief in the behavioral responsiveness of tax decreases/exemptions, as well as a firm commitment to the principle of equity. The last three economic views/values are important predictors of other tax attitudes.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

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



POVEZANOST RADA


Projekt / tema
13.02.1.2.02
HRZZ-IP-2013-11-8174 - Porezna politika i fiskalna konsolidacija u Hrvatskoj (Helena Blažić, )

Ustanove
Ekonomski fakultet, Zagreb,
Ekonomski fakultet, Rijeka

Časopis indeksira:


  • EconLit


Uključenost u ostale bibliografske baze podataka:


  • EconLit
  • IBSS - The International Bibliography of the Social Sciences
  • DOAJ
  • HRČAK
  • RePec


Citati