Economic Review, Vol. 56 No. 12, 2005.
Original scientific paper
THE 2000 TAX REFORM IN CROATIA: CAUSES AND CONSEQUENCES
Sandra Švaljek
Abstract
This paper represents an attempt to identify the key features of the Croatian tax system (such as the level of collected tax revenues, the overall tax burden, personal income tax progression and the composition of tax revenues) after the 2000 tax reform(s). It compares its performance to that of the old tax system that was in force from 1994 through 2000, as well as to the proclaimed goals of the tax reform. Some attention has also been devoted to the gradual erosion of the tax bases of personal and corporate income taxes and to the past, present and future consequences of such erosion to the creation of an “enabling environment” for foreign direct investment.
Keywords
tax reform; tax burden; tax progression; FDI
Hrčak ID:
10432
URI
Publication date:
20.12.2005.
Visits: 2.593 *