Naslov
Use of tax measures in the coronavirus crisis: Great expectations and repeated disappointments in Croatia

Autori
Bogovac, Jasna ; Rašić Krajnović, Tanja ; Ricijaš, Tatjana

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

Skup
Tax Research Network 29th Annual Conference

Mjesto i datum
Cambridge, Ujedinjeno Kraljevstvo, 07.09.2020. - 09.09.2020

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Nije recenziran

Ključne riječi
Coronavirus crisis ; Tax measures ; Budget ; Corporate income tax ; Personal income tax ; VAT

Sažetak
There are some specifics of the Croatian economy regarding the present situation: in addition to the lockdown due to the coronavirus crisis, the Croatian capital and economic centre was hit by an earthquake in March 2020. Huge majority of the Croatian business sector does not possess the experience or the business strength to overcome the crisis without relying on government/EU support. For the non- competitive economy, even more scary is the fact that the Croatian tourism industry’s share of GDP is approximately 20%, being largely dependent on foreign tourists. Fiscal measures introduced by the national government were broad and were offered in a good faith to all hit by the catastrophes. However, there were some obstacles to the successful introduction of such measures so business decision-makers’ reactions were different with regards to the offered measures. The theory of taxation, behavioral economy and behavioral ethics, supported by researches in the field, explain uncertain taxpayer behaviour in current situation in Croatia. This is supported with the examples from the field. Finally, some recommendations are offered for the legislators.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija, Pravo

POVEZANOST RADA