Izvorni znanstveni članak
https://doi.org/10.3326/fintp.38.4.2
Perspectives of tax reforms in Croatia: expert opinion survey
Hrvoje Šimović
orcid.org/0000-0002-4040-0899
; University of Zagreb, Faculty of Economics and Business, Zagreb, Croatia
Helena Blažić
orcid.org/0000-0003-4602-3665
; University of Rijeka, Faculty of Economics, Rijeka, Croatia
Ana Štambuk
orcid.org/0000-0002-5138-1662
; University of Rijeka, Faculty of Economics, Rijeka, Croatia
Sažetak
In order to shape tax reform it is necessary objectively to assess the current stateof-the-art of and of the outlook for the tax system. After having reviewed all previous reforms in the light of the consumption-based (interest-adjusted) concept of direct taxation, which was almost systematically implemented in Croatia in 1994, we present the results of a broad expert opinion survey about the Croatian tax system. The most interesting results suggest the maintenance/(re)introduction of different tax incentives and reduced VAT rates, rejection of a flat tax as well as decrease of tax brackets, an increase in alcohol and tobacco duties, the introduction of a financial activities tax, a further shift from income to consumption, a decrease of the tax share in GDP and a belief in the behavioral responsiveness of tax decreases/exemptions, as well as a firm commitment to the principle of equity. The last three economic views/values are important predictors of other tax attitudes.
Ključne riječi
opinion survey; tax reform; tax system; tax policy; Croatia
Hrčak ID:
136274
URI
Datum izdavanja:
10.12.2014.
Posjeta: 1.680 *