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The tax alignment process in the new European Union member states: how might Croatia fare?

This article discusses the process of alignment with taxation acquis in 12 new European Union (EU) member states (Bulgaria, Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Romania, Slovakia and Slovenia) and Croatia. It analyses problems faced at the beginning of the process, developments along the road and the situation at the time these countries joined the EU. Since the administrative capacities of all these states were identified as their main problems, this article assesses the capacities of the administration in Croatia and, in particular, the tax administration. One of the conclusions is that at the beginning of its relationship with candidate countries, the European Commission was rather optimistic, while alignment proceeded slowly in all the countries. Notwithstanding the various deficiencies, the outcomes of all negotiations were ultimately successful. However, Croatia’ s alignment with taxation acquis has not only been slow, but has also lagged behind that of other countries at the same stage of negotiations. As the EU might be less forthcoming in its approach to Croatia than it was to the countries from the last accession wave, the Croatian government and tax administration should make much stronger efforts not only to speed up, but also to deepen, the necessary reforms.

EU taxation acquis ; acquis alignment ; new EU member states ; administrative capacity ; tax

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