Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union (CROSBI ID 657399)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Gadžo, Stjepan ; Klemenčić, Irena
engleski
Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union
The paper takes a tax policy perspective in analysing the approach to tax avoidance in Croatia and expounding its existing shortcomings. It is argued that Croatia is yet to develop a coherent legislative framework suitable for curbing tax avoidance in an equitable, efficient and simple way. One instrument that has hitherto been ignored is the general anti‐avoidance rule (GAAR), keystone of anti‐avoidance policy in other countries. Authors propose the introduction of a specific GAAR – based on recent developments in the European Union (EU) – in Croatian tax legislation. This proposal is supported by multiple tax policy arguments. Special emphasis is placed on the requirements of legal certainty, a traditional weak spot of Croatian tax system. The proposal is put in the context of persistent quest for sustainable public finance system in times of crisis.
Tax avoidance ; Tax abuse ; General anti‐avoidance rule ; GAAR ; EU tax law ; Wholly artificial arrangements ; Tax policy
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Podaci o prilogu
11-23.
2014.
objavljeno
Podaci o matičnoj publikaciji
Tax Reforms: Experiences and Perspectives : Conference proceedings
Blažić, H. ; Ott, K. ; Šimović, H.
Zagreb: Institut za javne financije
978-953-6047-73-4
Podaci o skupu
Tax Reforms: experiences and perspectives
predavanje
20.06.2014-20.06.2014
Zagreb, Hrvatska