Naslov
What are the compliance costs of taxation in Croatia for businesses?

Autori
Bratić, Vjekoslav

Izvornik
Newsletter : an occasional publication of the Institute of Public Finance (1333-4417) 7 (2005), 19; 1-3

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, popularan rad, ostalo

Ključne riječi
Taxation for businesses ; compliance costs ; Croatia
(taxation for businesses ; compliance costs ; Croatia)

Sažetak
The Institute of Public Finance tried to assess the total costs of taxing companies, defined as entities liable to pay profit tax2. The total compliance costs of the taxation of companies are the part of the costs that a corporate entity has to bear to comply with the demands set by the law and the revenue authorities, and that surpasses the actual amount of tax that is paid. According to kind of tax, all the taxes apart from customs duty and excise duty were analysed – profit tax (or corporate income tax), VAT, wage taxes, contributions for social insurance and other taxes. According to kind of cost, an analysis was made of the costs of labour charged with tax matters within the company, costs inside the company that do not relate to labour (additional software and hardware, forms and office materials, postage, telephones, professional literature, seminars, travel and court costs) and external costs (independent accounting, tax advisers and the like). Between June 2001 and June 2002 the corporate sector in Croatia spent more than 2 billion kuna on taxation compliance activities, which amounts to about 1.2% of GDP.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA