Naslov
Personal Income Tax Compliance Costs at an Individual Level in Croatia

Autori
Blažić, Helena

Izvornik
Australian tax forum (0812-695X) 19 (2004), 3; 325-352

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

Ključne riječi
tax compliance costs; personal income tax; Croatia

Sažetak
This paper analyzes the compliance costs of personal income tax only for individuals (non-business) in Croatia (made in 2002 and referring to the tax year 2001). It refers mostly to the "social" concept of compliance costs, but also takes into account the "taxpayer" compliance costs. It follows classical analysis from that field of the research adapted to Croatian circumstances. It is taken into account that some taxpayers fill in their tax returns during their regular working time and also that some tax returns are filled in by tax administration clerks. An attempt is also made to assess psychological costs. Personal income tax compliance costs are shown not to be high with respect to the hours spent, total monetary value as well as the psychological costs. The cash flow costs are relatively high.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA