Naslov
Tax competitiveness in the EU: Evidence from Croatia

Autori
Hodžić, Sabina

Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, stručni

Knjiga
Tax competitiveness in the EU: A comparison between ‘new’ and ‘old’ member states

Urednik/ci
Aristovnik, Aleksander ; Ravšelj, Dejan ; Tomaževič, Nina

Izdavač
European Liberal Forum (ELF); Zavod14

Grad
Brisel

Godina
2022

Raspon stranica
126-147

ISBN
978-2-39067-024-6

Ključne riječi
tax competitiveness ; Croatia ; tax system

Sažetak
The Croatian tax system has been characterized by constant and dynamic changes, ultimately producing a complex and incomprehensible tax system for both taxpayers and tax administration employees. Therefore, between 2000 and 2018 the tax system underwent numerous tax reforms with a view to making the country more tax competitive. This was followed by amendments to laws and regulations with specific tax impacts. Between 2012 and 2015, 44 changes were made to the way the tax system was regulated. The most significant year was 2017 when eight tax laws were amended due to the high tax burden. These tax reforms aimed to improve the tax system and make it more transparent and efficient for taxpayers in Croatia.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA