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Scientific paper - Original scientific paper
Tax secrecy and its limitations: is there a balance?
Central European public administration review = Srednjeevropska revija za javno upravo, 16 (2018), 1; 99-118. https://doi.org/10.17573/cepar.2018.1.06
Rogić Lugarić, Tereza; Klemenčić, Irena

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Rogić Lugarić, T. & Klemenčić, I. (2018). Tax secrecy and its limitations: is there a balance?. Central European public administration review = Srednjeevropska revija za javno upravo, 16. (1), 99-118. doi: 10.17573/cepar.2018.1.06

Rogić Lugarić, Tereza and Irena Klemenčić. "Tax secrecy and its limitations: is there a balance?." Central European public administration review = Srednjeevropska revija za javno upravo, vol. 16, no. 1, 2018, pp. 99-118. https://doi.org/10.17573/cepar.2018.1.06

Rogić Lugarić, Tereza and Irena Klemenčić. "Tax secrecy and its limitations: is there a balance?." Central European public administration review = Srednjeevropska revija za javno upravo 16, no. 1 (2018): 99-118. https://doi.org/10.17573/cepar.2018.1.06

Rogić Lugarić, T. and Klemenčić, I. (2018) 'Tax secrecy and its limitations: is there a balance?', Central European public administration review = Srednjeevropska revija za javno upravo, 16(1), pp. 99-118. doi: 10.17573/cepar.2018.1.06

Rogić Lugarić T, Klemenčić I. Tax secrecy and its limitations: is there a balance?. Central European public administration review = Srednjeevropska revija za javno upravo [Internet]. 2018 [cited 2024 December 01];16(1):99-118. doi: 10.17573/cepar.2018.1.06

T. Rogić Lugarić and I. Klemenčić, "Tax secrecy and its limitations: is there a balance?", Central European public administration review = Srednjeevropska revija za javno upravo, vol. 16, no. 1, pp. 99-118, 2018. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:242:571201. [Accessed: 01 December 2024]

Metadata
Title (english)Tax secrecy and its limitations: is there a balance?
AuthorTereza Rogić Lugarić
AuthorIrena Klemenčić
Author's institutionInstitute of Public Finance
Author's institutionUniversity of Zagreb
Faculty of Law
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract (english)
Economic development in the past decades and the increase of cross-border business by the multinationals coupled with recent financial crisis have brought many questions about whether the taxpayers are paying their fair share. In order to assess the equitable amount of taxes due, revenue authorities often rely on information provided to them by taxpayers. In conducting their procedures, revenue authorities are in principle bound by tax secrecy. However, recently, the tax systems have introduced tax policy instruments with opposing effects, intended to provide full insight in taxpayers’ revenues worldwide and affect the taxpayers’ behaviour towards greater tax compliance. Two such instruments are particularly worth noting, public shaming lists, used primarily nationally, and international exchange of information, as a cross-border procedure. Through comparative legal approach we provide an analysis of legal instruments balancing tax confidentiality and tax transparency. As the research will show, the optimal level of tax secrecy, while preserving international standards of tax transparency, is very difficult, if not impossible, to accomplish. Legal tradition of secrecy, implementation of international standards and the evaluation on the adequacy of such measures should all be taken into account before jumping to any conclusions about the perfect balance. The goal of accomplishing fair and equitable tax system must not be disregarded as well.
Keywords (english)
Languageenglish
Publication typeScientific paper - Original scientific paper
Publication statusPublished
Peer reviewPeer review - international
Publication versionPublished version
Journal titleCentral European public administration review = Srednjeevropska revija za javno upravo
Numberingvol. 16, no. 1, pp. 99-118
p-ISSN2591-2240
DOIhttps://doi.org/10.17573/cepar.2018.1.06
URN:NBNurn:nbn:hr:242:571201
Publication2018
Document URLhttp://bib.irb.hr/941446
Type of resourceText
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2019-12-08 08:04:07