Naslov
Tax structure and economic growth recommendations and reforms in CEE countries

Autori
Grdinić, Maja ; Drezgić, Saša ; Stanković, Jelena

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

Izvornik
Economic and Social Development 23rd International Scientific Conference on Economic and Social Development / Cingula, Marijan ; Przygoda, Miroslaw ; Detelj, Kristina - Varaždin : Faculty of Management University of Warsaw, Warsaw, Poland, 2017, 2-9

Skup
Economic and Social Development 23rd International Scientific Conference on Economic and Social Development

Mjesto i datum
Madrid, Španjolska, 15.09.2017. - 16.09.2017

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
CEE countries, growth-oriented tax recommendations, tax reform, tax structure

Sažetak
Tax policy, as a component of fiscal policy, takes key place in realisation of different goals of economic growth and development of any country. Impacts of level and structure of taxes on economic agent’s activities reflect on whole aspects of standard of living. Having that in mind, many countries, particularly those more developed, proceeded with the structural reforms of their tax systems. These reforms very in great part motivated by the recent global economic crisis and the basis for the realisation of reforms were different recommendations of the European Commission, International Monetary Fund and different empirical studies based mostly on the sample of developed OECD economies. Besides developed economies (OECD or EU-15) many other less developed countries realised or still undergo reforms of their tax systems. However, basic problem in conducting the tax reforms in these countries is lack of empirical findings in the field of impact of tax policy changes on overall economic activity. Thus, based on the main components and characteristics of modern tax systems on the effects of tax structure on economic growth, authors research in what extent the results of the existing literature which basis on developed countries can be applicable to these issues in less developed countries. Based on these findings, in the paper, authors present main guidelines and specific recommendations, which should be considered during the tax reform implementation in less developed economies.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA