Pregled bibliografske jedinice broj: 236803
Compliance costs of taxation in a transition country : the example of Croatia
Compliance costs of taxation in a transition country : the example of Croatia // National Tax Association : Proceedings of the Ninetyseventh Annual Conference 2004 / Kalambokidis, Laura (ur.).
Washington (MD): National Tax Association, 2005. str. 383-394 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 236803 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Compliance costs of taxation in a transition country : the example of Croatia
Autori
Blažić, Helena
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
National Tax Association : Proceedings of the Ninetyseventh Annual Conference 2004
/ Kalambokidis, Laura - Washington (MD) : National Tax Association, 2005, 383-394
Skup
Annual Conference on Taxation (97 ; 2004)
Mjesto i datum
Minneapolis (MN), Sjedinjene Američke Države, 11.11.2004. - 13.11.2004
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
compliance costs of taxation; Croatia; VAT; individual income tax; profit tax
Sažetak
The paper presents the results of several partial but connected research into tax compliance costs in Croatia. This is one of the first measurements of these costs in a country in transition. In our research, tax compliance costs involve labor costs, external costs, but also some other internal non-labor costs. The concept of costs was mostly concentrated on “ gross” or “ social” costs of tax compliance. The technique of the face-to-face interviews was mostly used. Some methodological innovations were introduced. Compliance costs of taxation amount to 2.66% of GDP. VAT is in the first place (0.81% of GDP). Individual income tax of the self-employed turned out to be the most inefficient tax with a share of 98% in relevant tax revenues. As expected, the research also proved the regressivity of tax compliance costs, even comparing the smallest businesses. Numerous policy recommendations have resulted from the survey, the most important being the replacement of the self-assessment of individual income tax for small businesses (the self-employed) by a lump-sum tax (in the meantime already realized in Croatia), the simplification of VAT compliance for small businesses (self-employed) with a longer reporting period or an increase of the VAT threshold as well as abolition of parallel records and a reduction in the number of forms.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
