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Scientific paper - Chapter in Book
Chapter 5: Croatia
In: A Comparative Look at Regulation of Corporate Tax Avoidance / Brown, Karen B. (Ed.). Dordrecht; New York: Springer, 2012. pp. 123-130. urn:nbn:hr:118:191768
Žunić Kovačević, Nataša

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Žunić Kovačević, N. (2012). Chapter 5: Croatia. In K. B. Brown, (Ed.), A Comparative Look at Regulation of Corporate Tax Avoidance (pp. 123-130). Dordrecht; New York: Springer. Retrieved from https://urn.nsk.hr/urn:nbn:hr:118:191768

Žunić Kovačević, Nataša. "Chapter 5: Croatia." A Comparative Look at Regulation of Corporate Tax Avoidance, edited by Karen B. Brown, Springer, 2012, pp. 123-130. https://urn.nsk.hr/urn:nbn:hr:118:191768

Žunić Kovačević, Nataša. "Chapter 5: Croatia." In A Comparative Look at Regulation of Corporate Tax Avoidance, edited by Karen B. Brown, 123-130. Dordrecht; New York: Springer, 2012. https://urn.nsk.hr/urn:nbn:hr:118:191768

Žunić Kovačević, N. (2012) 'Chapter 5: Croatia' in Brown, K. B. (ed.) A Comparative Look at Regulation of Corporate Tax Avoidance Dordrecht; New York: Springer, pp. 123-130. Available at: https://urn.nsk.hr/urn:nbn:hr:118:191768 (Accessed 07 January 2025)

Žunić Kovačević N. Chapter 5: Croatia. In: K. B. Brown, ed. A Comparative Look at Regulation of Corporate Tax Avoidance. Dordrecht; New York: Springer; 2012. Pp. 123-130. [cited 2025 January 07] Available at: https://urn.nsk.hr/urn:nbn:hr:118:191768

N. Žunić Kovačević, "Chapter 5: Croatia", A Comparative Look at Regulation of Corporate Tax Avoidance, K. B. Brown, Ed. Dordrecht; New York: Springer, 2012, pp. 123-130. [Online] Available at: https://urn.nsk.hr/urn:nbn:hr:118:191768

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Metadata
Title (english)Chapter 5: Croatia
AuthorNataša Žunić Kovačević
EditorKaren B. Brown
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)
A tax system that constantly changes is a fertile ground for tax evasion and tax avoidance. It is hard for the tax officials themselves to keep up with such system. Specific situation of the Croatia is that it’s a country that has maintained crucial fiscal reforms in last two decades. The intention was to design a simple and clear tax system, supporting the effectiveness and efficiency of tax enforcement procedures. Such a system should be easy in compliance for taxpayers but it should be also perceived as fair and legitimate. Croatian tax policy did not recognise fighting tax evasion and avoidance as goal for the present time. Future projects should, therefore, involve issues of tax evasion and tax avoidance. The stability of the tax system is important factor in reducing tax evasion, and tax avoidance. Transitional environment with many changes in tax system had big influence on tax evasion and tax avoidance in Croatia. Croatia has just adjusted tax system to the market economy, introduced some new taxes and abolished old taxes with changes of tax rates. There were some researches on tax evasion that shown lack of legislative, administrative and jurisprudence action. It is to conclude from the above mentioned that tax avoidance is not recognised as a serious problem.
Keywords (english)
Languageenglish
Publication typeScientific paper - Chapter in Book
Publication statusPublished
Peer reviewUnknown
Publication versionPublished version
Book titleA Comparative Look at Regulation of Corporate Tax Avoidance
Numberingpp. 123-130
ISBN978-94-007-2341-2
URN:NBNurn:nbn:hr:118:191768
Publication2012
Document URLhttp://bib.irb.hr/760259
Type of resourceText
PublisherSpringer
Publishing placeDordrecht; New York
Access conditionsClosed access
Terms of useLicence In copyright icon
Created on2019-07-25 08:47:39