engleski

The Impact of Tax Structures on Economic Performance: Evidence From Croatia and Turkey

There is a very limited number of instruments at a government’s disposal when it tries to stimulate overall economic performance. One of these instruments is the tax structure. Moreover, at the macroeconomic leve, since taxes are used to redistribute income they contribute to the economic growth of the country. Therefore, it is very important to analyse the way in which a country’s tax is structured as the shares of direct and indirect taxes in overall tax revenue and in GDP influence economic performance. The problem of establishing a tax system that will encourage economic growth is especially evident in the recent years due to the consequences of global economic crisis and especially in those countries with very low or negative economic growth rates. The aim of this paper is to examine the tax systems of two countries: Croatia, as a new European Union Member State and Turkey as Candidate Country. In this paper, the authors analyze the revenues from direct and indirect taxes in the period from 2002 to 2013 and their impact on economic growth. The analysis will primarily be focused on revenues from corporate income tax, personal income tax and VAT.

Croatia ; economic performance ; tax structure ; Turkey

Rad je financiran iz projekata: Porezni sustav i ekonomsko-socijalni odnosi hrvatskog društva (broj potpore: 13.02.1.2.02) ; Koncepti i metode troškovnog i upravljačkog računovodstva u javnom sektoru Republike Hrvatske (broj potpore: 13.02.1.2.09) ; Business and Personal Insolvency – the Ways to Overcome Excessive Indebtedness / Poslovna i osobna insolventnost – putevi izlaska iz prezaduženosti (broj projekta: IP-2013-11- 6558).