Naslov
The Basics of the Tax system of the Republic of Croatia and its changes in a context of the Current Economic Crisis

Autori
Cindori, Sonja

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, pp prezentacija, znanstveni

Skup
Bratislava Legal Forum 2013.

Mjesto i datum
Bratislava, Slovačka, 10.10.2013. - 11.10.2013

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Nije recenziran

Ključne riječi
tax reform; tax system; tax authorities; VAT; excises; personal income tax; corporation tax

Sažetak
After becoming independent and constituting as a state, Republic of Croatia, in the early 1990s, had decided to introduce a tax reform, which has lasted for the whole decade. During the years lasting tax reform, there had been fundamental tax changes, especially in the field of sales tax and personal income tax. It had been introduces a VAT and excises, and also synthetic personal income tax. While introducing new taxes and reforming existing ones, Republic of Croatia, although it had not already started negotiations on membership with EU, has followed demands and tradition of EU. Tax system which has been created and its changes provoked by political changes and especially by the economic crisis which has spread onto Republic of Croatia during 2009, has kept its framework. Considering main fiscal role of turnover tax (VAT and excises), as well as intention of tax authorities for increasing in taxing consumption, Croatian tax system is a tax system of consumption. This paper will systematically laid down changes in tax laws, which had been caused by current economic crisis and are an attempt of increasing income of state budget, as well as financial recovery of consequences of economic crisis. We will also try to answer a question of impact of changes in tax laws on economic standard of citizens of the Republic of Croatia, and level of adoption to the legal system of EU, which is one of standards and conditions for becoming a full member of EU. Especially stressed, will be the changes in tax laws of taxes which constitute main elements of fiscal system of the Republic of Croatia, as well as other contemporary states, in spite of its specific characteristics of each national legal system. Primary it considers VAT and excises, personal income tax, corporation tax and minor changes in organization and activities of Tax authorities.

Izvorni jezik
Engleski

Znanstvena područja
Pravo

POVEZANOST RADA