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

Autori
Bratić, Vjekoslav

Izvornik
Newsletter : an occasional publication of the Institute of Public Finance (1333-4417) 7 (2005), 20; 1-3

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

Ključne riječi
Taxation ; compliance costs ; small businesses ; Croatia

Sažetak
The tax compliance costs of small businesses, defined as business units that pay personal income tax, referred to below as tradesmen (including women) are constituted by that part of the costs that tradesmen have to bear in order to comply with the demands made on them by the law and the tax authorities, and that surpasses the amount of tax actually paid. These costs of taxation consist of the time of the tradesman, unpaid assistance, the costs of labour employed in the small business, etc. The total annual compliance costs of tradesmen (who pay income tax) in Croatia from June 2001 to June 2002 amounted to the equivalent of 0.8% of GDP. During this period the tradesmen spent about 1.4 billion kuna in order to meet their tax liabilities.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA