engleski

Chapter 5: Croatia

A tax system that constantly changes is a fertile ground for tax evasion and tax avoidance. It is hard for the tax officials themselves to keep up with such system. Specific situation of the Croatia is that it’s a country that has maintained crucial fiscal reforms in last two decades. The intention was to design a simple and clear tax system, supporting the effectiveness and efficiency of tax enforcement procedures. Such a system should be easy in compliance for taxpayers but it should be also perceived as fair and legitimate. Croatian tax policy did not recognise fighting tax evasion and avoidance as goal for the present time. Future projects should, therefore, involve issues of tax evasion and tax avoidance. The stability of the tax system is important factor in reducing tax evasion, and tax avoidance. Transitional environment with many changes in tax system had big influence on tax evasion and tax avoidance in Croatia. Croatia has just adjusted tax system to the market economy, introduced some new taxes and abolished old taxes with changes of tax rates. There were some researches on tax evasion that shown lack of legislative, administrative and jurisprudence action. It is to conclude from the above mentioned that tax avoidance is not recognised as a serious problem.

Tax Avoidance, Tax Evasion, GAAR

nije evidentirano