Naslov
Developments in the Croatian tax system

Autori
Kuliš, Danijela

Izvornik
Newsletter : an occasional publication of the Institute of Public Finance (1333-4417) 5 (2003), 14; 1-6

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, popularan rad, ostalo

Ključne riječi
Tax system ; Croatia

Sažetak
The main principles on which the Croatian tax system was established by introducing a tax reform ten years ago are still broadly observed, despite the deviations caused by current economic and political changes. While some of the changes represent a move in the right direction (e.g. decreasing of the tax burden, giving priority to consumption taxation over taxation of income and savings, reducing tax evasion, improving the efficiency of tax administration), other changes that have already been effected or announced should be reconsidered carefully while making realistic estimates of the fiscal consequences resulting from their implementation. This relates to the introduction of new forms of tax allowances and exemptions, additional tax rates, e.g. the income tax or VAT rate, reduction of the VAT rate and introduction of new taxes.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA