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Eastern Croatian Taxpayers’ Perceptions of the Tax System


Štambuk, Ana; Blažić, Helena
Eastern Croatian Taxpayers’ Perceptions of the Tax System // 6. Međunarodni znanstveni simpozij Gospodarstvo istočne Hrvatske - vizija i razvoj / 6th International Scientific Symposium Economy of Eastern Croatia - Vision and Growth / Mašek Tonković, Anka (ur.).
Osijek: Sveučilište Josipa Jurja Strossmayera u Osijeku, Ekonomski fakultet u Osijeku, 2017. str. 1152-1161 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)


Naslov
Eastern Croatian Taxpayers’ Perceptions of the Tax System

Autori
Štambuk, Ana ; Blažić, Helena

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
6. Međunarodni znanstveni simpozij Gospodarstvo istočne Hrvatske - vizija i razvoj / 6th International Scientific Symposium Economy of Eastern Croatia - Vision and Growth / Mašek Tonković, Anka - Osijek : Sveučilište Josipa Jurja Strossmayera u Osijeku, Ekonomski fakultet u Osijeku, 2017, 1152-1161

Skup
6. Međunarodni znanstveni simpozij Gospodarstvo istočne Hrvatske - vizija i razvoj / 6th International Scientific Symposium Economy of Eastern Croatia - Vision and Growth

Mjesto i datum
Osijek, Hrvatska, 25-27.05.2017.

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Eastern Croatia, taxpayers, tax system, questionnaire, tax preferences

Sažetak
The main research aim is to establish the degree of Eastern Croatian taxpayers’ agreement with different statements concerning particular taxes in Croatia relevant for individual taxation – inheritances and gifts tax, value added tax (extending the scope of the lower VAT rate to entire food), possible future bank tax and junk food tax as well as mostly personal income tax including its tax base (taxable incomes and allowances) and its rates (only one rate as an alternative to more rates). Its purpose is to identify the current taxation problems relevant not only for (Eastern) Croatia, but for Central and Eastern Europe in general. The paper also aims to establish the difference in Eastern Croatian taxpayers’ perceptions in comparison with the rest of Croatia, including the causes of such differences and their implications. The sample of individual taxpayers from Eastern Croatia was stratified using demographic data available for Eastern Croatia. The questionnaire was filled in using our interviewers’ phone calls. The data are analysed using descriptive statistics and the Mann-Whitney- Wilcoxon test. Taxpayers from Eastern Croatia strongly support the introduction of bank taxation and extending of the scope of the lower VAT rate to cover all food (as allowed by the EU harmonisation rules). The strongest disagreement is related to the inheritances and gifts tax as well as introduction of interest taxation. For all of the statements, there is a statistically significant difference between taxpayers from Eastern Croatia and taxpayers from other parts of Croatia. These differences are explored in the paper in detail as well as their causes and implications.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

Napomena
Zbornik indeksiran u Thomson Reuters - Web of Science, EBSCO, EconPapers



POVEZANOST RADA


Projekt / tema
DP 097-2015.
HRZZ-IP-2013-11-8174 - Porezna politika i fiskalna konsolidacija u Hrvatskoj (Helena Blažić, )
UNIRI 13.02.1.2.02.

Ustanove
Ekonomski fakultet, Rijeka

Časopis indeksira:


  • Web of Science Core Collection (WoSCC)
    • Conference Proceedings Citation Index - Social Sciences & Humanities (CPCI-SSH)