engleski

Rational Tax System in the Light of the Management’s Perception – a Theoretical Review

Arguments about a rational tax system, whether explained thoroughly by scientist or by the average taxpayers, lead us to the same pragmatic question: how do we recognize a rational modern tax system and how can we extract its main drivers? If we narrow the scope of our interests and focus on the opinions of the corporate taxpayers, it does not mean that answers might be ease and strait. Therefore, it is important to explore what are management’s perceptions and drivers for behaviour that arise from rational choices: transparency and simplification of tax system that can support decision-making process, usable tax incentives, helpful tax administration and quality and quantity of its services.

tax system ; menagement's perception ; Poland ; Croatia

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