Naslov
A New Approach of the Croatian Tax Administration towards Taxpayers Based on Cooperation Instead of Repression: A True Change in Attitude

Autori
Čičin-Šain, Nevia

Izvornik
Hrvatska i komparativna javna uprava (1848-0357) 16 (2016), 4; 847-866

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, pregledni rad, znanstveni

Ključne riječi
enhanced relationship, co-operative compliance, tax evasion and avoidance, Croatian tax administration

Sažetak
In this article the shift in the tax administration’s approach towards taxpayers, which is more based on co-operation than repression, will be analysed. This new approach, advocated by the OECD, is present in a growing number of countries and serves as an additional tool for ensuring timely tax collection. Croatia recently adopted legislation regarding co- operative compliance, which makes the topic a highly interesting one. By performing a comparative analysis with selected countries, the following issues will be discussed: the reasons for such a change in attitude, the way terminology is used by the leading organisations in the field, the way the change in attitude manifests through compliance programmes, what are the selection criteria for participating in the programmes, the main principles and objectives of the procedure, the way the procedure is structured, the results of the co-operative compliance programmes and finally some concluding remarks will be given.

Izvorni jezik
Engleski

Znanstvena područja
Pravo

POVEZANOST RADA