Naslov
Comparison and harmonisation of the Croatian tax system with the tax system in the European Union

Autori
Arbutina, Hrvoje ; Kuliš, Danijela ; Pitarevic, Mihaela

Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni

Knjiga
Croatian Accession to the European Union : Economic and Legal Challenges

Urednik/ci
Ott, Katarina

Izdavač
Institut za javne financije ; Friedrich-Ebert-Stiftung (FES) Zagreb

Grad
Zagreb

Godina
2003

Raspon stranica
89-112

ISBN
953-6047-30-6

Ključne riječi
European Union ; Croatia ; taxes ; profit tax ; income tax ; value added tax ; excise duties ; adjustment ; harmonisation

Sažetak
This paper analyses the EU tax system and its main components qua conditions for the accession of the Croatia to the European Union as well as the current degree of adjustment of Croatian taxation regulations with the corresponding regulations in the EU. As a result of this analysis, proposals for further procedures on the part of the creators of taxation policy in Croatia are made. After the tax reforms started in the 1990s, after the achievement of independence, the Croatian tax system was comparable with the tax systems of EU member countries. All the essential taxes correspond conceptually to the same kinds of taxes in EU countries. However, there is still space for further adjustment, above all in connection with value added tax, and it is desirable that this should be carried out 90 as soon as possible. However, adjustments in the area of profit tax and adjustments of some rates of excise duties should be put off until the moment when they will have to be done for the sake of joining the Union, because the maintenance of the current situation, which is not in line with the provisions of European regulations, but nevertheless not in contravention of general rules regulating the area of taxation, is in the interests of Croatia. In the area of the taxation of income no adjustment or coordination is needed, for members are allowed to settle the taxation of income in their countries independently, as long as the fundamental principles of the single market are not threatened (the free movement of goods, people, services and capital).

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA