Naslov
Compliance costs of taxation in Croatia

Autori
Blažić, Helena

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, znanstveni

Izvornik
5. Interkatedarski skup katedri za financije: Knjiga sažetaka / - Rijeka : Ekonomski fakultet Sveučilišta u Rijeci, 2004

Skup
5. Interkatedarski skup katedri za financije

Mjesto i datum
Rijeka, Hrvatska, 15.10.2004

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Nije recenziran

Ključne riječi
compliance costs; taxation; Croatia

Sažetak
The paper presents a synthesis of the research results about compliance costs of a Croatian tax system in 2001/2002. The tax compliance costs survey was divided into the following parts (covered by different questionnaires): individuals (personal income tax), business units that pay personal income tax (all taxes except customs and excise duties), business units that pay profit tax (all taxes except customs and excise duties), customs (separately for business units that pay personal income tax and business units that pay profit tax) and excise duties. The entire tax compliance costs survey was done mostly by different face-to-face interviews. Compliance costs of taxation amount to 2.66% of GDP. The highest are, as expected, compliance costs of VAT (0.81% of GDP), compliance costs of customs (0.6% of GDP) and compliance costs of wage taxes (0.48% of GDP). The most inefficient tax is personal income tax of business units, which share in its tax revenues amounts to 98%, followed by customs with the share of 31% and profit tax (corporate income tax) with the share of 12%. The regressive effect of tax compliance costs is confirmed, even inside the group of the smallest entrepreneurs.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA