prikaz prve stranice dokumenta Tax Procedure Law in Transition: Croatian Experience
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Scientific paper - Chapter in Book
Tax Procedure Law in Transition: Croatian Experience
In: Law and Transition: Collection of Papers. University of Belgrade, Faculty of Law, 2017. pp. 177-189. urn:nbn:hr:118:600691
Gadžo, Stjepan

Cite this document

Gadžo, S. (2017). Tax Procedure Law in Transition: Croatian Experience. Law and Transition: Collection of Papers (pp. 177-189). University of Belgrade, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:118:600691

Gadžo, Stjepan. "Tax Procedure Law in Transition: Croatian Experience." Law and Transition: Collection of Papers, University of Belgrade, Faculty of Law, 2017, pp. 177-189. https://urn.nsk.hr/urn:nbn:hr:118:600691

Gadžo, Stjepan. "Tax Procedure Law in Transition: Croatian Experience." In Law and Transition: Collection of Papers, 177-189. University of Belgrade, Faculty of Law, 2017. https://urn.nsk.hr/urn:nbn:hr:118:600691

Gadžo, S. (2017) 'Tax Procedure Law in Transition: Croatian Experience' Law and Transition: Collection of Papers University of Belgrade, Faculty of Law, pp. 177-189. Available at: https://urn.nsk.hr/urn:nbn:hr:118:600691 (Accessed 26 July 2024)

Gadžo S. Tax Procedure Law in Transition: Croatian Experience. Law and Transition: Collection of Papers. University of Belgrade, Faculty of Law; 2017. Pp. 177-189. [cited 2024 July 26] Available at: https://urn.nsk.hr/urn:nbn:hr:118:600691

S. Gadžo, "Tax Procedure Law in Transition: Croatian Experience", Law and Transition: Collection of Papers University of Belgrade, Faculty of Law, 2017, pp. 177-189. [Online] Available at: https://urn.nsk.hr/urn:nbn:hr:118:600691

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Metadata
Title (english)Tax Procedure Law in Transition: Croatian Experience
AuthorStjepan Gadžo
Author's institutionUniversity of Rijeka
FACULTY OF LAW
(Chair of Financial Law)
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract (english)
Similarly to other European countries formerly belonging to the Communist Bloc, Croatia undertook a comprehensive tax reform at the beginning of the 1990s, with the aim to establish a tax system suitable for the needs of the market-oriented economy. Conversely, modernization of tax procedure law moved at significantly slower pace. In this regard, major step forward was the adoption of the General Tax Act (GTA) in 2000, resulting in the codification of principles and rules generally applicable to all taxes and other public levies. However, it was only fairly recently that Croatian tax law saw the introduction of some instruments that are based a more modern understanding of the relationship between tax authorities and the taxpayer, e.g. advance rulings and horizontal monitoring. Against this backdrop, the purpose of this paper is twofold. First, we attempt to identify the origins of the traditional public law paradigm on tax relationship in Croatian law. Second, we examine whether recent legislative developments signify a paradigm shift, with traditional public law categories giving way to principles such as reciprocity, fair play, protection of taxpayers’ rights and legal certainty.
Keywords (english)
Languageenglish
Publication typeScientific paper - Chapter in Book
Publication statusPublished
Peer reviewPeer review - international
Publication versionPublished version
Book titleLaw and Transition: Collection of Papers
Numberingpp. 177-189
ISBN978-86-7630-721-0
URN:NBNurn:nbn:hr:118:600691
Publication2017
Document URLhttp://bib.irb.hr/918443
Type of resourceText
PublisherUniversity of Belgrade, Faculty of Law
Access conditionsClosed access
Terms of useLicence In copyright icon
Created on2021-11-11 14:49:01