Original scientific paper
TAX EVASION, STATE CAPACITY AND TRUST IN TRANSITIONAL COUNTRIES: THE CASE OF CROATIA
Predrag BEJAKOVIĆ
orcid.org/0000-0002-4164-8220
; Institute for Public Finance, Zagreb
Abstract
Tax evasion is a serious problem for most countries in
transition exemplifying for Croatia in particular the difficulties
of the state in performing its basic duties. This paper
examines the problems of tax collection and their relation to
the capacities of the state. Attention is also given to the
relationship between the taxation system and tax morality or
compliance as well as analysis on the extent of tax evasion,
types of tax morality and the different cultures of trust and
distrust in Croatia. The final section provides conclusions and
some policy recommendations.
Keywords
tax evasion; tax culture; state capacity; Croatia
Hrčak ID:
42599
URI
Publication date:
30.10.2009.
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