engleski

Can the efficiency of the Croatian tax authorities be improved?

The goals of this article were to determine whether the efficiency of tax authorities in Croatia improved in the period 1997-2012 and to identify how the efficiency can be improved in the future. We argue that the administrative costs of taxation in Croatia, as a percentage of GDP, decreased slightly during the past fifteen years, but the costs in Croatia remain above average for EU countries. Since in the analysed period expenses for telephone, mail and transportation services were high in absolute terms, and the steepest growth has been in IT expenses, leases and rentals and intellectual and personal services, special attention should be given to analysing and reducing these costs. The main problem related to the research of administrative costs in the longer period in Croatia is lack of relevant data, so Croatian tax authorities should collect more data and release it to the public.

administrative costs ; taxation ; Croatia

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