Skip to the main content

Original scientific paper

Tax Secrecy: the Security of the Past, the Shadow of Future

Tereza Rogić Lugarić orcid id orcid.org/0000-0003-0732-6591 ; Faculty of Law, University of Zagreb


Full text: croatian pdf 145 Kb

page 815-846

downloads: 1.285

cite


Abstract

Two basic models of access to tax information are model of tax privacy and model of tax transparency. Recent changes of the Croatian General Tax Act which introduced the so-called model of tax publicity have actualised the contradiction between the two main models. Two research questions are the focus of this paper. The first one is to identify, on the basis of comparative material, the key trends and disputes in the concept of tax secrecy. In that vein, current Croatian model is consistent with the contemporary trends. The second research question is about dilemmas and contradictions that reveal certain structural problems. Taking that into account, tax publicity may be seen as one of the less important innovations in the Croatian tax system.

Keywords

tax secrecy; tax publicity; lists of tax debtors; tax compliance

Hrčak ID:

152456

URI

https://hrcak.srce.hr/152456

Publication date:

4.12.2015.

Article data in other languages: croatian

Visits: 2.499 *