Naslov
Tax administrative challenges of the digital economy: the Croatian experience

Autori
Hodžić, Sabina

Izvornik
Ejournal of tax research (1448-2398) 16 (2019), 3; 762-779

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

Ključne riječi
digitalisation, tax administration, tax compliance, Croatia

Sažetak
In a modern and dynamic market, complex social change affects society. The main drivers of change today are the speed of development of emerging technologies and increased digital connectivity, creating the digital economy. This article outlines the need to digitalise the Croatian tax administration to harmonise with other European Union member states, which are in the process of moving to digital delivery. The article analyses the strengths, weaknesses, opportunities and threats of the Croatian tax administration to evaluate the current implementation of electronic services and to suggest how it can improve its services through digitalisation. The results showed weaknesses, such as underdeveloped information and communications technology in rural Croatia, slow development of e-government and business, and data security problems ; together with opportunities, such as lower hardware and software prices and to attract foreign investments.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA