Review article
https://doi.org/10.31297/hkju.16.4.2
A New Approach of the Croatian Tax Administration towards Taxpayers based on Cooperation instead of Repression: A True Change in Attitude
Nevia Čičin-Šain
; Faculty of Law, University of Zagreb
Abstract
In this article the shift in the tax administration’s approach towards taxpayers, which is more based on co-operation than repression, is being analysed. This new approach, advocated by the Organization for Economic and Cooperation Development (OECD), is present in a growing number of countries and serves as an additional tool for ensuring timely tax collection. Croatia recently adopted legislation regarding co-operative compliance, which makes the topic a highly
interesting one especially knowing that there is a lack a research concerning this topic in Croatia. By performing a comparative analysis with selected countries (the Netherlands, France and Slovenia), the following issues are discussed: the reasons for such a change in attitude, the way terminology is used by the leading organisations in the field, the way the change in attitude manifests through compliance
programmes, what are the selection criteria for participating in the programmes, the main principles and objectives of the procedure, the way the procedure is structured, and the results of the co-operative compliance programmes. Finally, some concluding remarks are presented.
Keywords
enhanced relationship; co-operative compliance; tax evasion and avoidance; Croatian tax administration
Hrčak ID:
173631
URI
Publication date:
13.12.2016.
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