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A Comparative Analysis of Cost-Effectiveness of Tax Administration in Croatia and OECD Countries

Vjekoslav Bratić   ORCID icon orcid.org/0000-0002-9295-0286 ; assistant at the Institute of Public Finances, Zagreb
Hrvoje Šimović ; assistant professor at the Faculty of Economy, University of Zagreb

Puni tekst: hrvatski, pdf (444 KB) str. 163-180 preuzimanja: 190* citiraj
APA 6th Edition
Bratić, V. i Šimović, H. (2010). Usporedba troškovne učinkovitosti porezne administracije u Hrvatskoj sa zemljama OECD-a. Hrvatska i komparativna javna uprava, 10 (1), 163-180. Preuzeto s https://hrcak.srce.hr/135496
MLA 8th Edition
Bratić, Vjekoslav i Hrvoje Šimović. "Usporedba troškovne učinkovitosti porezne administracije u Hrvatskoj sa zemljama OECD-a." Hrvatska i komparativna javna uprava, vol. 10, br. 1, 2010, str. 163-180. https://hrcak.srce.hr/135496. Citirano 21.02.2020.
Chicago 17th Edition
Bratić, Vjekoslav i Hrvoje Šimović. "Usporedba troškovne učinkovitosti porezne administracije u Hrvatskoj sa zemljama OECD-a." Hrvatska i komparativna javna uprava 10, br. 1 (2010): 163-180. https://hrcak.srce.hr/135496
Harvard
Bratić, V., i Šimović, H. (2010). 'Usporedba troškovne učinkovitosti porezne administracije u Hrvatskoj sa zemljama OECD-a', Hrvatska i komparativna javna uprava, 10(1), str. 163-180. Preuzeto s: https://hrcak.srce.hr/135496 (Datum pristupa: 21.02.2020.)
Vancouver
Bratić V, Šimović H. Usporedba troškovne učinkovitosti porezne administracije u Hrvatskoj sa zemljama OECD-a. Hrvatska i komparativna javna uprava [Internet]. 2010 [pristupljeno 21.02.2020.];10(1):163-180. Dostupno na: https://hrcak.srce.hr/135496
IEEE
V. Bratić i H. Šimović, "Usporedba troškovne učinkovitosti porezne administracije u Hrvatskoj sa zemljama OECD-a", Hrvatska i komparativna javna uprava, vol.10, br. 1, str. 163-180, 2010. [Online]. Dostupno na: https://hrcak.srce.hr/135496. [Citirano: 21.02.2020.]

Sažetak
Public revenues in the form of taxes and duties are in most countries levied by tax authorities. During the process of collecting revenues, tax authorities have certain expenses, usually called tax administration expenses. The analyses of cost-effectiveness of tax administrations are becoming increasingly intensive around the world, with the OECD countries leading the way. However, the analysis of cost-effectiveness of tax authorities in different countries is characterised
by numerous methodological, technical, and essential problems, which is visible when their comparative analysis is performed. Croatian tax authorities consist of Tax Administration, Financial Police, and Customs Administration, which together collect public revenues. The authors have made two separate analyses – the operation and efficiency of the Croatian Tax Administration between 2000 and 2007 and the effectiveness of all the Croatian tax authorities in the same period. Cost-effectiveness can be seen as spending as little as possible and simultaneously collecting as high revenues as possible. The key effectiveness indicators had shown increasing nominal effectiveness of the Croatian Tax Administration and tax authorities until 2006. However, the trend was completely overturned by the end of 2007. A comparative analysis has shown that the Croatian tax authorities were in average the least effective in comparison with the analysed OECD member states, both developed countries and countries in transition. Nevertheless,
the Croatian Tax Administration turned out to be relatively effective.
Such results suggest that Tax Administration and tax authorities must insist on the increased effectiveness during the following period, primarily through the reduction of total administrative costs.

Ključne riječi
tax administration; tax authorities; cost-effectiveness; Croatia

Hrčak ID: 135496

URI
https://hrcak.srce.hr/135496

[hrvatski]

Posjeta: 347 *