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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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. i 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 i 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, br. 3, 2014, str. 277-302. https://doi.org/10.3326/fintp.38.3.2

Gadžo, Stjepan i 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, br. 3 (2014): 277-302. https://doi.org/10.3326/fintp.38.3.2

Gadžo, S. i 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), str. 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. [pristupljeno 26.11.2024.];38(3):277-302. doi: 10.3326/fintp.38.3.2

S. Gadžo i 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, br. 3, str. 277-302, 2014. [Online]. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:118:663923. [Citirano: 26.11.2024.]

Za citiranje koristite ovu mrežnu adresu: https://urn.nsk.hr/urn:nbn:hr:118:663923
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Podaci o radu
Naslov (engleski)Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on the recent developments in the European Union
AutorStjepan Gadžo
AutorIrena Klemenčić
Autorova ustanovaSveučilište u Rijeci
Pravni fakultet
(Katedra za financijsko pravo)
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Pravo
Financijsko pravo
Sažetak (engleski)
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.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Pregledni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov časopisaFinancial theory and practice
Brojčani podacivol. 38, br. 3, str. 277-302
p-ISSN1846-887X
DOIhttps://doi.org/10.3326/fintp.38.3.2
URN:NBNurn:nbn:hr:118:663923
Datum objave publikacije2014
URL dokumentahttp://bib.irb.hr/758510
Vrsta resursaTekst
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Zaštićeno autorskim pravom.
Datum i vrijeme pohrane2021-11-25 16:41:07