Naslov
The evolution of the informal economy and tax evasion in Croatia

Autori
Ott, Katarina

Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, ostalo

Knjiga
Global challenges in tax administration

Urednik/ci
Fisher, Rodney ; Walpole, Michael

Izdavač
Fiscal Publications

Grad
Birmingham

Godina
2005

Raspon stranica
313-322

ISBN
0954504828

Ključne riječi
underground economy ; Croatia

Sažetak
The research on the evolution and size of the informal economy and tax evasion in Croatia, presented by Katarina Ott, is far from unfamiliar to the Croatian public. The research compares the results of two large-scale surveys covering the first and second half of the 1990s.These surveys used different measurement methods. The evidence suggests that the size of the informal economy and the extent of tax evasion declined in Croatia in the second half of the 1990s. As the process of transition goes on, one can expect a reduction of moonlighting and an increase in the amount of underreporting. Furthermore, the extent of informal activity seems to be inversely related to the speed of transition and privatisation in particular. The paper also advocates more simple and neutral tax system and the improvement of the efficacy of the tax authorities.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA