Naslov
Perspectives of tax reforms in Croatia: expert opinion survey

Autori
Šimović, Hrvoje ; Blažić, Helena ; Štambuk, Ana

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Tax Reforms: Experiences and Perspectives / Blažić, Helena ; Ott, Katarina ; Šimović, Hrvoje - Zagreb : Institut za javne financije, 2014, 121-147

ISBN
978-953-6047-73-4

Skup
Tax Reforms: Experiences and Perspectives

Mjesto i datum
Zagreb, Hrvatska, 20.06.2014

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Domaća recenzija

Ključne riječi
opinion survey; tax reform; tax system; tax policy; Croatia

Sažetak
In order to shape tax reform it is necessary to objectively assess current state-of-the-art and perspectives of the tax system. After having reviewed all previous reforms in the light of the consumption-based (interest-adjusted) concept of direct taxation, which was almost systematically implemented in Croatia in 1994, we present the results of the broad expert opinion survey about Croatian tax system. Most interesting results suggest maintenance/(re)introduction of different tax incentives and reduced VAT rates, rejection of flat tax as well as decrease in number of tax brackets, increase in alcohol and tobacco duties, introduction of financial activities tax, further shift from income to consumption, decrease of tax share in GDP and belief in behavioral responsiveness of tax decreases/exemptions, but equity principle also. The last three economic views/values are important predictors of other tax attitudes.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

Napomena
Sveučilište u Rijeci, projekt 13.02.1.2.02, voditelj: prof.dr. Helena Blažić, Ekonomski fakultet Rijeka Hrvatska zaklada za znanost, projekt IP-2013- 11- 8174, voditelj: prof.dr. Helena Blažić, Ekonomski fakultet Rijeka

POVEZANOST RADA