Izvorni znanstveni članak
Tax Secrecy: the Security of the Past, the Shadow of Future
Tereza Rogić Lugarić
orcid.org/0000-0003-0732-6591
; Pravni fakultet Sveučilišta u Zagrebu
Sažetak
Two basic models of access to tax information are model of tax privacy and model of tax transparency. Recent changes of the Croatian General Tax Act which introduced the so-called model of tax publicity have actualised the contradiction between the two main models. Two research questions are the focus of this paper. The first one is to identify, on the basis of comparative material, the key trends and disputes in the concept of tax secrecy. In that vein, current Croatian model is consistent with the contemporary trends. The second research question is about dilemmas and contradictions that reveal certain structural problems. Taking that into account, tax publicity may be seen as one of the less important innovations in the Croatian tax system.
Ključne riječi
tax secrecy; tax publicity; lists of tax debtors; tax compliance
Hrčak ID:
152456
URI
Datum izdavanja:
4.12.2015.
Posjeta: 1.758 *