Original scientific paper
https://doi.org/10.31141/zrpfs.2020.57.135.195
Adjusting croatian taxation administration to the European union
Nataša Žunić Kovačević
; Pravni fakultet Sveučilišta u Rijeci, Rijeka, Hrvatska
Abstract
This paper shows the factors of change in the work of Croatian taxation bodies given that combatting taxation evasion and tax avoidance intensifies work on the regulatory framework of international taxation at all levels. An historical cross-sectional overview of the regulation of the work of the Croatian taxation office over the last two decades, showing in particular the global taxation evasion war in OECD’s Action Plan - BEPS. Measures from that plan at a European level have been implemented through a large number of directives pointing out the European Council Directive against Tax Avoidance (ATED) and the consequences of implementation within Croatian legislation. ATAD as a European answer to BEPS imposes changes and adjustments to taxation bodies by new rules. Necessary adjustment of Croatian taxation bodies to European rules on taxation procedures for proving taxation evasion and necessary adjustments and changes in areas of resolving taxation disputes are particularly pointed out.
Keywords
taxation bodies; BEPS; ATAD; proving tax evasion; resolving taxation disputes
Hrčak ID:
234586
URI
Publication date:
19.2.2020.
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