Pregledni rad
https://doi.org/10.5559/di.26.1.06
Tax Amnesty as an Instrument of Tax Policy
Nataša Žunić Kovačević
orcid.org/0000-0001-6923-5658
; Pravni fakultet, Rijeka
Stjepan Gadžo
; Pravni fakultet, Rijeka
Sažetak
A comparative overview of tax systems around the world
reveals that tax amnesties are gaining popularity in recent
times, most probably due to their fiscal impacts. In the
Republic of Croatia hitherto there has been no serious
discussion, in academic or policy circles, on the need to
employ a tax amnesty or a similar programme. Against this
backdrop, the paper first aims to lay out the theoretical
framework of tax amnesties, within which it is possible to
identify the notion of this instrument and examine all of its
legal and socio-economic ramifications. The second part of
the paper takes on a more specific perspective of the
Croatian tax system. It is asserted that neither of the
measures used by Croatian policymakers in the past may be
encompassed by the wider notion of tax amnesty.
Furthermore, it is argued that, in the light of the entirety of its
potential effects, future reforms of Croatian tax law should
not include a tax amnesty.
Ključne riječi
tax amnesty; tax evasion; tax compliance; Croatian tax system; General Tax Act
Hrčak ID:
178529
URI
Datum izdavanja:
28.3.2017.
Posjeta: 2.263 *