prikaz prve stranice dokumenta Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on the recent developments in the European Union
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Scientific paper - Review paper
Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on the recent developments in the European Union
Financial theory and practice, 38 (2014), 3; 277-302. https://doi.org/10.3326/fintp.38.3.2
Gadžo, Stjepan; Klemenčić, Irena

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Gadžo, S. & Klemenčić, I. (2014). Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on the recent developments in the European Union. Financial theory and practice, 38. (3), 277-302. doi: 10.3326/fintp.38.3.2

Gadžo, Stjepan and Irena Klemenčić. "Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on the recent developments in the European Union." Financial theory and practice, vol. 38, no. 3, 2014, pp. 277-302. https://doi.org/10.3326/fintp.38.3.2

Gadžo, Stjepan and Irena Klemenčić. "Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on the recent developments in the European Union." Financial theory and practice 38, no. 3 (2014): 277-302. https://doi.org/10.3326/fintp.38.3.2

Gadžo, S. and Klemenčić, I. (2014) 'Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on the recent developments in the European Union', Financial theory and practice, 38(3), pp. 277-302. doi: 10.3326/fintp.38.3.2

Gadžo S, Klemenčić I. Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on the recent developments in the European Union. Financial theory and practice [Internet]. 2014 [cited 2024 November 25];38(3):277-302. doi: 10.3326/fintp.38.3.2

S. Gadžo and I. Klemenčić, "Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on the recent developments in the European Union", Financial theory and practice, vol. 38, no. 3, pp. 277-302, 2014. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:118:663923. [Accessed: 25 November 2024]

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Metadata
Title (english)Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on the recent developments in the European Union
AuthorStjepan Gadžo
AuthorIrena Klemenčić
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)
The paper takes a tax policy perspective in analysing the approach to tax avoidance in Croatia and expounding its existing shortcomings. It is argued that Croatia is yet to develop a coherent legislative framework suitable for curbing tax avoidance in an equitable, efficient and simple way. One instrument that has hitherto been ignored is the general anti-avoidance rule (GAAR), a keystone of anti-avoidance policies in other countries. The authors propose the introduction of a specific GAAR, based on recent developments in the European Union (EU), in Croatian tax legislation. This proposal is supported by multiple tax policy arguments. Special emphasis is placed on the requirements of legal certainty, a traditional weak spot of the Croatian tax system. The proposal is put in the context of the persistent quest for a sustainable public finance system in times of crisis.
Keywords (english)
Languageenglish
Publication typeScientific paper - Review paper
Publication statusPublished
Peer reviewPeer review
Publication versionPublished version
Journal titleFinancial theory and practice
Numberingvol. 38, no. 3, pp. 277-302
p-ISSN1846-887X
DOIhttps://doi.org/10.3326/fintp.38.3.2
URN:NBNurn:nbn:hr:118:663923
Publication2014
Document URLhttp://bib.irb.hr/758510
Type of resourceText
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-11-25 16:41:07