Naslov
Administrative capacities on the test: the case study of Croatian tax administration’s alignment with the EU rules on tax transparency and tax rulings

Autori
Van den Maas, Ivana ; Lalić Novak, Goranka ; Džinić, Jasmina

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, neobjavljeni rad, ostalo

Skup
24th NISPAcee Annual Conference - Spreading Standards, Building Capacities: European Administrative Space in Progress

Mjesto i datum
Zagreb, Hrvatska, 19.05.2016. - 21.05.2016

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Nije recenziran

Ključne riječi
administrative capacities, tax administration, exchange of tax rulings, tax transparency, European Administrative Space

Sažetak
The main research question is what capacities tax administrations should develop in order to cope with the EU regulations in regard to tax transparency and tax rulings and thus contribute to effective implementation of national and supranational policies on tax rulings through the shared principles of the European Administrative Space. Since regulation on tax rulings was passed very recently in Croatia, the analysis was conducted through the overview of Croatian Tax Administration, in particular its functions, structure, people and systems considered as basic elements of administrative capacity building. In order to provide comparative insight, the paper offers an overview of the Netherlands tax ruling practice, as highly experienced in that matter. Based on the research findings, critical assessment and recommendations for the development of administrative capacities necessary to support an efficient system of tax rulings and tax transparency are provided.

Izvorni jezik
Engleski

Znanstvena područja
Pravo

POVEZANOST RADA