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

Autori
Bratić, Vjekoslav

Izvornik
Newsletter : an occasional publication of the Institute of Public Finance (1333-4417) 7 (2005), 21; 1-3

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

Ključne riječi
Taxation ; iIndividuals ; compliance costs ; Croatia
(Taxation ; individuals ; compliance costs ; Croatia)

Sažetak
The beginning of the year is the time when many of us who are fortunate enough to have a job and have thus acquired the privilege of paying income tax, collect numerous documents from various institutions (retirement and healthcare institutions, insurance companies, dentists and doctors) in order to be able to claim a refund of the tax paid in the previous year. Apart from hoping that the government (i.e., the Tax Administration) is going to refund to us a certain amount of excess tax, most of us do not know or are not aware that the mere collection of all these documents (required for the refund of tax) creates certain costs.ž From June 2001 to June 2002, tax compliance costs of almost 57 million kuna, or about 0.03% of GDP were incurred by individual Croatian citizens.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA