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Scientific paper - Original scientific paper
Can the efficiency of the Croatian tax authorities be improved?
In: Tax reforms: experiences and perspectives. Zagreb: Institut za javne financije, 2014. pp. 59-78. urn:nbn:hr:242:506459
Bronić, Mihaela; Bratić, Vjekoslav

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Bronić, M. & Bratić, V. (2014). Can the efficiency of the Croatian tax authorities be improved?. Tax reforms: experiences and perspectives (pp. 59-78). Zagreb: Institut za javne financije. Retrieved from https://urn.nsk.hr/urn:nbn:hr:242:506459

Bronić, Mihaela and Vjekoslav Bratić. "Can the efficiency of the Croatian tax authorities be improved?." Tax reforms: experiences and perspectives, Institut za javne financije, 2014, pp. 59-78. https://urn.nsk.hr/urn:nbn:hr:242:506459

Bronić, Mihaela and Vjekoslav Bratić. "Can the efficiency of the Croatian tax authorities be improved?." In Tax reforms: experiences and perspectives, 59-78. Zagreb: Institut za javne financije, 2014. Accessed 2024 December 19. https://urn.nsk.hr/urn:nbn:hr:242:506459

Bronić, M. and Bratić, V. (2014) 'Can the efficiency of the Croatian tax authorities be improved?', Tax reforms: experiences and perspectives, Institut za javne financije, Zagreb, pp. 59-78. Available at: https://urn.nsk.hr/urn:nbn:hr:242:506459 (Accessed 19 December 2024)

Bronić M, Bratić V. Can the efficiency of the Croatian tax authorities be improved?. Tax reforms: experiences and perspectives. Zagreb: Institut za javne financije; 2014. Pp. 59-78. [cited 2024 December 19] Available at: https://urn.nsk.hr/urn:nbn:hr:242:506459

M. Bronić and V. Bratić, "Can the efficiency of the Croatian tax authorities be improved?", Tax reforms: experiences and perspectives Zagreb: Institut za javne financije, 2014. [Online] Available at: https://urn.nsk.hr/urn:nbn:hr:242:506459 [Accessed: 19 December 2024]

Metadata
Title (english)Can the efficiency of the Croatian tax authorities be improved?
AuthorMihaela Bronić
AuthorVjekoslav Bratić
Author's institutionInstitute of Public Finance
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract (english)
The goals of this article were to determine whether the efficiency of tax authorities in Croatia improved in the period 1997-2012 and to identify how the efficiency can be improved in the future. We argue that the administrative costs of taxation in Croatia, as a percentage of GDP, decreased slightly during the past fifteen years, but the costs in Croatia remain above average for EU countries. Since in the analysed period expenses for telephone, mail and transportation services were high in absolute terms, and the steepest growth has been in IT expenses, leases and rentals and intellectual and personal services, special attention should be given to analysing and reducing these costs. The main problem related to the research of administrative costs in the longer period in Croatia is lack of relevant data, so Croatian tax authorities should collect more data and release it to the public.
Keywords (english)
Languageenglish
Publication typeScientific paper - Original scientific paper
Publication statusPublished
Peer reviewPeer review
Publication versionPublished version
Publication titleTax reforms: experiences and perspectives
Numberingpp. 59-78
URN:NBNurn:nbn:hr:242:506459
Publication2014
ConferenceTitle: Tax reforms: experiences and perspectives
Location: Zagreb, Croatia
Start date: 2014-06-20
End date: 2014-06-20
Assembly type: Lecture
Type of resourceText
PublisherInstitut za javne financije
Publishing placeZagreb
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2024-12-09 16:32:23