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The evolution of the informal economy and tax evasion in Croatia (CROSBI ID 43925)

Prilog u knjizi | ostalo

Ott, Katarina The evolution of the informal economy and tax evasion in Croatia // Global challenges in tax administration / Fisher, Rodney ; Walpole, Michael (ur.). Birmingham: Fiscal Publications, 2005. str. 313-322

Podaci o odgovornosti

Ott, Katarina

engleski

The evolution of the informal economy and tax evasion in Croatia

The research on the evolution and size of the informal economy and tax evasion in Croatia, presented by Katarina Ott, is far from unfamiliar to the Croatian public. The research compares the results of two large-scale surveys covering the first and second half of the 1990s.These surveys used different measurement methods. The evidence suggests that the size of the informal economy and the extent of tax evasion declined in Croatia in the second half of the 1990s. As the process of transition goes on, one can expect a reduction of moonlighting and an increase in the amount of underreporting. Furthermore, the extent of informal activity seems to be inversely related to the speed of transition and privatisation in particular. The paper also advocates more simple and neutral tax system and the improvement of the efficacy of the tax authorities.

underground economy ; Croatia

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Podaci o prilogu

313-322.

objavljeno

Podaci o knjizi

Global challenges in tax administration

Fisher, Rodney ; Walpole, Michael

Birmingham: Fiscal Publications

2005.

0954504828

Povezanost rada

Ekonomija