Naslov
Tax Compliance Costs of Companies in Croatia

Autori
Blažić, Helena

Izvornik
Ekonomický časopis (0013-3035) 52 (2004), 6; 723-738

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
compliance costs of taxation; profit tax; companies; VAT; social security contributions; wage tax; Croatia

Sažetak
The paper measures the tax compliance costs of companies in Croatia for the period 2001/2002. The research was carried out by an interview survey (face to face). Although internal labor time costs are in general predominant, the percentage of non-labor internal costs is also substantial. This suggests that these costs should not be omitted from this type of research. With respect to type of tax VAT is in first place in the structure of tax compliance costs. The percentage of aggregate tax compliance costs in GDP is around 1.2%, which is not extremely high. The same can be said for the percentage of different taxes in the relevant tax revenues.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA