Naslov
Tax procedure law in transition: Croatian experience

Autori
Gadžo Stjepan

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

Skup
Law and Transition

Mjesto i datum
Beograd, Srbija, 23.03.2017. - 24.03.2017

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Recenziran

Ključne riječi
Croatian tax system ; tax procedure law ; co-operative compliance ; advance rulings ; horizontal monitoring

Sažetak
Similarly to other European countries formerly belonging to the Communist Bloc, Croatia undertook a comprehensive tax reform at the beginning of the 1990s, with the aim to establish a tax system suitable for the needs of the market-oriented economy. Conversely, modernization of tax procedure law moved at significantly slower pace. In this regard, major step forward was the adoption of the General Tax Act (GTA) in 2000, resulting in the codification of principles and rules generally applicable to all taxes and other public levies. However, it was only fairly recently that Croatian tax law saw the introduction of some instruments that are based a more modern understanding of the relationship between tax authorities and the taxpayer, e.g. advance rulings and horizontal monitoring. Against this backdrop, the purpose of this paper is twofold. First, we attempt to identify the origins of the traditional public law paradigm on tax relationship in Croatian law. Second, we examine whether recent legislative developments signify a paradigm shift, with traditional public law categories giving way to principles such as reciprocity, fair play, protection of taxpayers’ rights and legal certainty.

Izvorni jezik
Engleski

Znanstvena područja
Pravo

POVEZANOST RADA