Izvorni znanstveni članak
https://doi.org/10.1080/1331677X.2015.1059104
A revision of the shadow economy in Croatia: causes and effects
Predrag Bejaković
orcid.org/0000-0002-4164-8220
Sažetak
The shadow economy encompasses all areas of economic activity, which are officially considered inconsistent in comparison to the ideological prevalent form of economic organisation. The definition of ‘shadow’ or ‘underground’ economy is not firmly fixed but subject to change and varying criteria. There is a whole range of measuring methods adopted according to various principles. The text shows the connection between the shadow economy and economic policy, what stimulates growth of the shadow economy and what measures can be taken to influence the way it develops. After a short introduction, definition and measuring are explained. Section 3 is dedicated to the situation in Croatia, where various methods are explained followed
by section 4 which explains the links between the shadow economy and economic crisis. The article finishes with conclusions and recommendations for improvement.
Ključne riječi
‘shadow’ or ‘underground’ economy; tax evasion; economic development; Croatia; tax culture
Hrčak ID:
171539
URI
Datum izdavanja:
20.12.2015.
Posjeta: 1.436 *