Economic Thought and Practice, , 2026.
Preliminary communication
https://doi.org/10.17818/EMIP/2026/44
WHAT DO CROATIAN CITIZENS THINK ABOUT TAXES: THE PUBLIC OPINION SURVEY
Ana Štambuk
; University of Rijeka, Faculty of Economics and Business, Croatia
Helena Blažić Pečarić
; University of Rijeka, Faculty of Economics and Business, Croatia
*
* Corresponding author.
Abstract
This paper analyses a public opinion survey on taxation in Croatia. The research objectives are to determine public opinion, examine its relationship with views on tax efficiency and redistribution (tax fairness) and with socioeconomic characteristics, and compare the findings with those of the 2016 survey. The methodology comprises descriptive statistics and binomial probit regression. The results indicate increased rejection of the flat tax, greater support for taxing capital income, stronger approval of the reintroduction of PIT reliefs, similar levels of support for introducing a zero VAT rate on food and a junk food tax, and stronger support for introducing a bank tax. As in the previous survey, attitudes towards redistribution are the most frequently significant variable associated with responses on taxation, followed by attitudes towards efficiency, which were not significant in the previous survey. Education, employment status, and ownership of financial assets continue to play a minor role.
Keywords
public opinion survey; personal income tax (PIT); value added tax (VAT); bank tax; junk food tax
Hrčak ID:
351519
URI
Publication date:
30.9.2026.
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