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Trends and Players in Tax Policy: Croatia

Tax policy has always been a predominant element of national economic policies and a decisive tool in directing the actions of governments in the economic field. In the past decade, however, as an increasingly globalized economy has presented challenges, tax policy has gained new importance because of its global dimension. The aim of this book is to provide a comprehensive overview of the tax policy trends that can be seen in various countries since the turn of the century. Thirty- three national reports from countries across the globe have been compiled in this volume. The reports, which were prepared for the conference “Trends and Players in Tax Policy” that took place in Rust (Austria) from 4-6 July 2013, focus on how different countries pursue their tax policy goals in the global economy and try to secure competitiveness and, at the same time, protect the national tax base. Much attention is given to the main factors influencing the formulation of tax policies and tax legislation as well as to the changes in the relationship between tax administrations and taxpayers. In addition to the national aspects, the book also outlines global trends and best practices through which it hopes to set the path to building up a globally consistent exercise of tax sovereignty. The general report extensively discusses issues connected with the Base Erosion and Profit Shifting (BEPS) project, taking into account national reports and other information on additional countries. The book is of relevance to tax policymakers, tax practitioners, academics and students doing research on tax law, and all those who have an interest in the most current issues in the field of tax policy.

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