Naslov
Tax avoidance – Case study in Croatia

Autori
Roška, Vlasta ; Brlečić Valčić, Sonja ; Samodol, Ante

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Economic and Social Development - 43rd International Scientific Conference on Economic and Social Development – "Rethinking Management in the Digital Era: Challenges from Industry 4.0 to Retail Management" - Book of Proceedings / Ribeiro, Humberto ; Costa, Marco ; Cerović, Ljerka - Varaždin : Varazdin Development and Entrepreneurship Agency, Croatia, University of Aveiro, Portugal, University North, Croatia, Faculty of Management University of Warsaw, Poland, Faculty of Law, Economics and Social Sciences Sale - Mohammed V University in Rabat, Morocco, 2019, 188-196

Skup
43rd International Scientific Conference on Economic and Social Development

Mjesto i datum
Aveiro, Portugal, 15.07.2019. - 16.07.2019

Vrsta sudjelovanja
Plenarno

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
tax avoidance ; tax evasion ; tax obligations

Sažetak
There is a fine line between tax avoidance and tax evasion. Tax evasion and tax avoidance serve the purpose of reducing taxes. The state budget of the Republic of Croatia consists mainly of tax revenues ; therefore, collection of taxes is the main task of the tax authorities. The main purpose of this paper is to determine whether there is tax avoidance in the Croatian tax legislation. In the three main legal regulations: The Income Tax Act, the Corporate Income Tax Act, and the Value Added Tax Act legal possibilities for non-payment of taxes have been determined. Through the example of the "VAT - caterers" case was confirmed that the tax authorities when introducing higher tax rates force taxpayers to seek "holes" in the legal regulations. The tax advisers confirm that in the "VAT-caterers" case the caterers worked in accordance with the legal regulations and that the tax authorities should react more promptly in order to close the tax "holes".

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA