Pregled bibliografske jedinice broj: 467018
Tax Evasion, State Capacity and Trust in Transitional Countries: the Case of Croatia
Tax Evasion, State Capacity and Trust in Transitional Countries: the Case of Croatia // Društvena istraživanja : časopis za opća društvena pitanja, 18 (2009), 4-5; 787-806 (međunarodna recenzija, članak, znanstveni)
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Naslov
Tax Evasion, State Capacity and Trust in Transitional Countries: the Case of Croatia
Autori
Bejaković, Predrag
Izvornik
Društvena istraživanja : časopis za opća društvena pitanja (1330-0288) 18
(2009), 4-5;
787-806
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
tax evasion ; tax culture ; state capacity ; Croatia
Sažetak
Tax evasion is a serious problem for most countries in transition exemplifying for Croatia in particular the difficulties of the state in performing its basic duties. This paper examines the problems of tax collection and their relation to the capacities of the state. Attention is also given to the relationship between the taxation system and tax morality or compliance as well as analysis on the extent of tax evasion, types of tax morality and the different cultures of trust and distrust in Croatia. The final section provides conclusions and some policy recommendations.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Projekti:
172-0000000-1563 - Konvergencija ili divergencija socijalne politike: usporedba EU i Hrvatske (Bejaković, Predrag, MZOS ) ( CroRIS)
Ustanove:
Institut za javne financije, Zagreb
Profili:
Predrag Bejaković
(autor)
Citiraj ovu publikaciju:
Časopis indeksira:
- Current Contents Connect (CCC)
- Web of Science Core Collection (WoSCC)
- Social Science Citation Index (SSCI)
- SCI-EXP, SSCI i/ili A&HCI
- Scopus
Uključenost u ostale bibliografske baze podataka::
- Worldwide Political Science Abstracts