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Croatian and comparative public administration : a journal for theory and practice of public administration, Vol. 13 No. 4, 2013.

Review article

Legal and Tax Aspects of Tax Expenditures

Tereza Rogić Lugarić orcid id orcid.org/0000-0003-0732-6591 ; Chair of Financial Law and Financial Science at the Faculty of Law, Univerity of Zagreb, Zagreb, Croatia
Jasna Bogovac ; Chair of Financial Law and Financial Science at the Faculty of Law, University of Zagreb, Zagreb, Croatia

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Abstract

Growing attention devoted to tax expenditures by the states has been quite conspicuous since the end of the 20th century. The particularity of such measures is visible in their different aspects: economic, political, and legal. The paper analyses legal and tax aspects of tax expenditures. It is divided into three parts. The first part deals with general characteristics of tax expenditures. The second part analyses tax expenditures and compares them to legal and tax systems. The final part of the paper outlines tax expenditures in the Republic of Croatia, suggesting possible legislative changes and improvements.

Keywords

tax expenditures; malfeasance; tax consent; tax and legal security

Hrčak ID:

130528

URI

https://hrcak.srce.hr/130528

Publication date:

18.12.2013.

Article data in other languages: croatian

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