engleski

Rational tax system in the light of the management's perception in Poland and Croatia - evidence from the field

In this paper we have presented the current results of the on-going research on managers’ and tax advisors’ opinions about rationality of the tax systems in Poland and Croatia. We have used the on-line survey and analyzed its responses to investigate taxpayers’ suggestions about concrete measures and instruments that might improve these two tax systems.

rational tax system ; management's perception ; Poland ; Croatia

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