Naslov
What tax experts in former socialist countries think about tax policy: the cases of Slovenia, Croatia and Bosnia and Herzegovina

Autori
Blažić, Helena ; Štambuk, Ana ; Šimović, Hrvoje ; Lazović-Pita, Lejla ; Klun, Maja

Izvornik
Economic systems (0939-3625) 41 (2017), 4; 667-693

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
tax system ; expert opinion survey ; Slovenia ; Croatia ; Federation of Bosnia and Herzegovina

Sažetak
The paper compares the main general tax survey results in three former socialist countries: Croatia, Slovenia and Bosnia and Herzegovina (Federation of Bosnia and Herzegovina). It covers all of the main taxes as well as the attitudes about tax policy and its effects. The methods include descriptive statistics, non- parametric tests and binomial probit regression analysis. Despite the differences among the countries and their tax systems, the experts’ opinions are relatively similar. They indicate some decline from the typical base broadening and rate lowering requirements. The tax experts mostly support real estate taxation, dividends and capital gains taxation, personal income tax reliefs, the preferential treatment of small and medium enterprises and reinvested profits, as well as financial activities tax. The experts mostly oppose a flat tax, the lower taxation of capital incomes (compared with labor incomes) and a single value-added tax rate. The paper proves that the experts’ tax attitudes influence their responses on particular taxes, although not uniformly and not for all cases.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

Napomena
HRZZ projekt IP-2013-11-8174, voditelj: prof.dr. Helena Blažić, Ekonomski fakultet Rijeka, Sveučilište u Rijeci ; , projekt 13.02.1.2.02, voditelj: prof.dr. Helena Blažić, Ekonomski fakultet Rijeka, Sveučilište u Zagrebu ; projekt DP 079-2015, voditelj: izv.prof.dr. Hrvoje Šimović.

POVEZANOST RADA