A New Approach of the Croatian Tax Administration towards Taxpayers Based on Cooperation Instead of Repression: A True Change in Attitude (CROSBI ID 235500)
Prilog u časopisu | pregledni rad (znanstveni) | međunarodna recenzija
Podaci o odgovornosti
Čičin-Šain, Nevia
engleski
A New Approach of the Croatian Tax Administration towards Taxpayers Based on Cooperation Instead of Repression: A True Change in Attitude
In this article the shift in the tax administration’s approach towards taxpayers, which is more based on co-operation than repression, will be analysed. This new approach, advocated by the OECD, is present in a growing number of countries and serves as an additional tool for ensuring timely tax collection. Croatia recently adopted legislation regarding co- operative compliance, which makes the topic a highly interesting one. By performing a comparative analysis with selected countries, the following issues will be discussed: the reasons for such a change in attitude, the way terminology is used by the leading organisations in the field, the way the change in attitude manifests through compliance programmes, what are the selection criteria for participating in the programmes, the main principles and objectives of the procedure, the way the procedure is structured, the results of the co-operative compliance programmes and finally some concluding remarks will be given.
enhanced relationship, co-operative compliance, tax evasion and avoidance, Croatian tax administration
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Podaci o izdanju
16 (4)
2016.
847-866
objavljeno
1848-0357
1849-2150
10.31297/hkju.16.4.2
Trošak objave rada u otvorenom pristupu
Povezanost rada
Pravo