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Tax Secrecy: the Security of the Past, the Shadow of Future

Tereza Rogić Lugarić   ORCID icon orcid.org/0000-0003-0732-6591 ; Faculty of Law, University of Zagreb

Puni tekst: hrvatski, pdf (145 KB) str. 815-846 preuzimanja: 262* citiraj
APA 6th Edition
Rogić Lugarić, T. (2015). Porezna tajna: sigurnost prošlosti, sjena budućnosti. Hrvatska i komparativna javna uprava, 15 (4), 815-846. Preuzeto s https://hrcak.srce.hr/152456
MLA 8th Edition
Rogić Lugarić, Tereza. "Porezna tajna: sigurnost prošlosti, sjena budućnosti." Hrvatska i komparativna javna uprava, vol. 15, br. 4, 2015, str. 815-846. https://hrcak.srce.hr/152456. Citirano 17.02.2020.
Chicago 17th Edition
Rogić Lugarić, Tereza. "Porezna tajna: sigurnost prošlosti, sjena budućnosti." Hrvatska i komparativna javna uprava 15, br. 4 (2015): 815-846. https://hrcak.srce.hr/152456
Harvard
Rogić Lugarić, T. (2015). 'Porezna tajna: sigurnost prošlosti, sjena budućnosti', Hrvatska i komparativna javna uprava, 15(4), str. 815-846. Preuzeto s: https://hrcak.srce.hr/152456 (Datum pristupa: 17.02.2020.)
Vancouver
Rogić Lugarić T. Porezna tajna: sigurnost prošlosti, sjena budućnosti. Hrvatska i komparativna javna uprava [Internet]. 2015 [pristupljeno 17.02.2020.];15(4):815-846. Dostupno na: https://hrcak.srce.hr/152456
IEEE
T. Rogić Lugarić, "Porezna tajna: sigurnost prošlosti, sjena budućnosti", Hrvatska i komparativna javna uprava, vol.15, br. 4, str. 815-846, 2015. [Online]. Dostupno na: https://hrcak.srce.hr/152456. [Citirano: 17.02.2020.]

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
https://hrcak.srce.hr/152456

[hrvatski]

Posjeta: 386 *