engleski

The administrative costs of taxation and customs clearing in Croatia, 1999-2001

In this article we have endeavoured to show the amount of the administrative costs of taxation and customs clearing in the Republic of Croatia in the last few years, to point out certain problems that exist in the functioning of the departments that collect them and to give some recommendations about how to reduce these problems. Particular attention is devoted to the Tax and Customs Administrations and to the Financial Police (as it was until disbanded). These departments have the task of collecting tax and customs revenues in line with the law, providing citizens with services from their domains that are as good as possible and paying attention to the costs that are incurred while they are carrying out their jobs, both the administrative costs (borne by the tax and customs authorities) and the compliance costs (borne by the taxpayers). In this paper too we have shown that many of the problems that showed up during the first investigation still exist, that is, that nothing has been done for these problems to be eliminated.

Taxes ; tax administration ; administrative costs of taxation ; Croatia

Rad je kao predavanje prezentiran na skupu 56th International Atlantic Economic Conference, održanom od 16.-19.10.2003., Quebec City, Canada.