prikaz prve stranice dokumenta Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union
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Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union
U: Tax Reforms: Experiences and Perspectives : Conference proceedings. Zagreb : Institut za javne financije, 2014. str. 11-23. urn:nbn:hr:118:995290
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 recent developments in the European Union. Tax Reforms: Experiences and Perspectives : Conference proceedings (str. 11-23). Zagreb : Institut za javne financije. Preuzeto s https://urn.nsk.hr/urn:nbn:hr:118:995290

Gadžo, Stjepan i Irena Klemenčić. "Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union." Tax Reforms: Experiences and Perspectives : Conference proceedings, Zagreb : Institut za javne financije, 2014, str. 11-23. https://urn.nsk.hr/urn:nbn:hr:118:995290

Gadžo, Stjepan i Irena Klemenčić. "Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union." U Tax Reforms: Experiences and Perspectives : Conference proceedings, 11-23. Zagreb : Institut za javne financije, 2014. Citirano 23.07.2024.. https://urn.nsk.hr/urn:nbn:hr:118:995290

Gadžo, S. i Klemenčić, I. (2014) 'Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union', Tax Reforms: Experiences and Perspectives : Conference proceedings, Zagreb : Institut za javne financije, str. 11-23. Preuzeto s: https://urn.nsk.hr/urn:nbn:hr:118:995290 (Datum pristupa: 23.07.2024.)

Gadžo S, Klemenčić I. Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union. Tax Reforms: Experiences and Perspectives : Conference proceedings. Zagreb : Institut za javne financije; 2014. Str. 11-23. [pristupljeno 23.07.2024.] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:118:995290

S. Gadžo i I. Klemenčić, "Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union", Tax Reforms: Experiences and Perspectives : Conference proceedings Zagreb : Institut za javne financije, 2014. [Online] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:118:995290 [Citirano: 23.07.2024.]

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Podaci o radu
Naslov (engleski)Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on 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), keystone of anti‐avoidance policy in other countries. 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 Croatian tax system. The proposal is put in the context of persistent quest for sustainable public finance system in times of crisis.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Izvorni znanstveni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov zbornikaTax Reforms: Experiences and Perspectives : Conference proceedings
Brojčani podacistr. 11-23
URN:NBNurn:nbn:hr:118:995290
Datum objave publikacije2014
SkupNaziv: Tax Reforms: Experiences and Perspectives
Lokacija: Zagreb, Hrvatska
Datum početka: 2021-06-20
Datum završetka: 2021-06-20
Vrsta izlaganja: Predavanje
URL dokumentahttp://bib.irb.hr/918240
Vrsta resursaTekst
IzdavačZagreb : Institut za javne financije
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Zaštićeno autorskim pravom.
Datum i vrijeme pohrane2021-11-25 16:46:11