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Journal of law and social sciences of the Law Faculty of University J.J. Strossmayer in Osijek = Zeitschrift für Rechts-und Sozialwissenschaften der Fakultät für Rehtswissenschaften der Universität J.J. Strossmayer in Osijek = Journal des sciences juridiq, Vol. 30 No. 1, 2014.

Review article

THE ROLE OF TAXATION DURING THE FINANCIAL CRISIS 2008-2013: SELECTED ISSUES

Renata Perić ; Faculty of Law in Osijek University of Osijek
Ljubica Kordić ; Faculty of Law in Osijek University of Osijek
Vedran Mesarić

Full text: english pdf 246 Kb

page 115-133

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Abstract

Reduction of government economic activity in the past 30 years was accompanied by a proportionate decrease in the scope and form of government taxation. The financial crisis that erupted in 2008 changed this paradigm, as it was expected from the state to once again intervene in order to restore calmness to markets. In this context, taxation became the most important tool of government policy. Therefore, in this paper an examination of the nature of the government policy during the crisis was undertaken. After the nature of government taxation policy was determined, and its importance for the state itself established, a case study in the form of a comparative analysis was undertaken. By using the example of Croatia as a reference, taxes of goods and services, inheritance taxes and personal income taxes were analyzed. In the last part of the paper conclusions were driven concerning Croatian taxation policy with reference to the financial crisis 2008-2013.

Keywords

taxes; financial crises; taxation policy; Croatia

Hrčak ID:

123638

URI

https://hrcak.srce.hr/123638

Publication date:

30.4.2014.

Article data in other languages: croatian german

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