prikaz prve stranice dokumenta Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union
  Download
PDF 310.96 KB
Scientific paper - Original scientific paper
Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union
In: Tax Reforms: Experiences and Perspectives : Conference proceedings. Zagreb : Institut za javne financije, 2014. pp. 11-23. urn:nbn:hr:118:995290
Gadžo, Stjepan; Klemenčić, Irena

Institutional repository: Repository of the University of Rijeka, Faculty of Law

Cite this document

Gadžo, S. & Klemenčić, I. (2014). Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union. Tax Reforms: Experiences and Perspectives : Conference proceedings (pp. 11-23). Zagreb : Institut za javne financije. Retrieved from https://urn.nsk.hr/urn:nbn:hr:118:995290

Gadžo, Stjepan and Irena Klemenčić. "Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union." Tax Reforms: Experiences and Perspectives : Conference proceedings, Zagreb : Institut za javne financije, 2014, pp. 11-23. https://urn.nsk.hr/urn:nbn:hr:118:995290

Gadžo, Stjepan and Irena Klemenčić. "Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union." In Tax Reforms: Experiences and Perspectives : Conference proceedings, 11-23. Zagreb : Institut za javne financije, 2014. Accessed 2024 November 25. https://urn.nsk.hr/urn:nbn:hr:118:995290

Gadžo, S. and Klemenčić, I. (2014) 'Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union', Tax Reforms: Experiences and Perspectives : Conference proceedings, Zagreb : Institut za javne financije, pp. 11-23. Available at: https://urn.nsk.hr/urn:nbn:hr:118:995290 (Accessed 25 November 2024)

Gadžo S, Klemenčić I. Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union. Tax Reforms: Experiences and Perspectives : Conference proceedings. Zagreb : Institut za javne financije; 2014. Pp. 11-23. [cited 2024 November 25] Available at: https://urn.nsk.hr/urn:nbn:hr:118:995290

S. Gadžo and I. Klemenčić, "Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union", Tax Reforms: Experiences and Perspectives : Conference proceedings Zagreb : Institut za javne financije, 2014. [Online] Available at: https://urn.nsk.hr/urn:nbn:hr:118:995290 [Accessed: 25 November 2024]

Metadata
Title (english)Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union
AuthorStjepan Gadžo
AuthorIrena Klemenčić
Author's institutionUniversity of Rijeka
FACULTY OF LAW
(Chair of Financial Law)
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract (english)
The paper takes a tax policy perspective in analysing the approach to tax avoidance in Croatia and expounding its existing shortcomings. It is argued that Croatia is yet to develop a coherent legislative framework suitable for curbing tax avoidance in an equitable, efficient and simple way. One instrument that has hitherto been ignored is the general anti‐avoidance rule (GAAR), keystone of anti‐avoidance policy in other countries. Authors propose the introduction of a specific GAAR – based on recent developments in the European Union (EU) – in Croatian tax legislation. This proposal is supported by multiple tax policy arguments. Special emphasis is placed on the requirements of legal certainty, a traditional weak spot of Croatian tax system. The proposal is put in the context of persistent quest for sustainable public finance system in times of crisis.
Keywords (english)
Languageenglish
Publication typeScientific paper - Original scientific paper
Publication statusPublished
Peer reviewPeer review
Publication versionPublished version
Publication titleTax Reforms: Experiences and Perspectives : Conference proceedings
Numberingpp. 11-23
URN:NBNurn:nbn:hr:118:995290
Publication2014
ConferenceTitle: Tax Reforms: Experiences and Perspectives
Location: Zagreb, Croatia
Start date: 2021-06-20
End date: 2021-06-20
Assembly type: Lecture
Document URLhttp://bib.irb.hr/918240
Type of resourceText
PublisherZagreb : Institut za javne financije
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-11-25 16:46:11