engleski

Implementation of Rules on Tax Transparency by Tax Administrations: Administrative Capacities on the Test

The main research question of the paper is what capacities tax administrations should develop in order to cope with the EU regulations in regard to tax transparency and tax rulings and thus contribute to effective implementation of national and supranational policies on tax rulings through the shared principles of the European Administrative Space. Since regulation on tax rulings was passed very recently in Croatia, the analysis was conducted through the overview of Croatian Tax Administration, in particular, its functions, structure, people, and systems considered as basic elements of the administrative capacity building. In order to provide comparative insight, the paper offers an overview of the Netherlands tax ruling practice, as highly experienced in that matter. Based on the research findings, critical assessment and recommendations for the development of administrative capacities necessary to support an efficient system of tax rulings and tax transparency are provided.

administrative capacities, tax administration, exchange of tax rulings, tax transparency, European Administrative Space

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