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Chapter 5: Croatia
U: A Comparative Look at Regulation of Corporate Tax Avoidance / Brown, Karen B. (ur.). Dordrecht; New York: Springer, 2012. str. 123-130. urn:nbn:hr:118:191768
Žunić Kovačević, Nataša

Institucijski repozitorij: Repozitorij PravRi

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Žunić Kovačević, N. (2012). Chapter 5: Croatia. U K. B. Brown, (Ur.), A Comparative Look at Regulation of Corporate Tax Avoidance (str. 123-130). Dordrecht; New York: Springer. Preuzeto s https://urn.nsk.hr/urn:nbn:hr:118:191768

Žunić Kovačević, Nataša. "Chapter 5: Croatia." A Comparative Look at Regulation of Corporate Tax Avoidance, Ur. Karen B. Brown, Springer, 2012, str. 123-130. https://urn.nsk.hr/urn:nbn:hr:118:191768

Žunić Kovačević, Nataša. "Chapter 5: Croatia." U A Comparative Look at Regulation of Corporate Tax Avoidance, ur. Karen B. Brown, 123-130. Dordrecht; New York: Springer, 2012. https://urn.nsk.hr/urn:nbn:hr:118:191768

Žunić Kovačević, N. (2012) 'Chapter 5: Croatia' u Brown, K. B. (ur.) A Comparative Look at Regulation of Corporate Tax Avoidance Dordrecht; New York: Springer, str. 123-130. Preuzeto s: https://urn.nsk.hr/urn:nbn:hr:118:191768 (Datum pristupa: 15.06.2024.)

Žunić Kovačević N. Chapter 5: Croatia. U: K. B. Brown, ur. A Comparative Look at Regulation of Corporate Tax Avoidance. Dordrecht; New York: Springer; 2012. Str. 123-130. [pristupljeno 15.06.2024.] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:118:191768

N. Žunić Kovačević, "Chapter 5: Croatia", A Comparative Look at Regulation of Corporate Tax Avoidance, K. B. Brown, Ur. Dordrecht; New York: Springer, 2012, str. 123-130. [Online] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:118:191768

Za citiranje koristite ovu mrežnu adresu: https://urn.nsk.hr/urn:nbn:hr:118:191768
Podaci o radu
Naslov (engleski)Chapter 5: Croatia
AutorNataša Žunić Kovačević
UrednikKaren B. Brown
Autorova ustanovaSveučilište u Rijeci
Pravni fakultet
(Katedra za financijsko pravo)
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Pravo
Financijsko pravo
Sažetak (engleski)
A tax system that constantly changes is a fertile ground for tax evasion and tax avoidance. It is hard for the tax officials themselves to keep up with such system. Specific situation of the Croatia is that it’s a country that has maintained crucial fiscal reforms in last two decades. The intention was to design a simple and clear tax system, supporting the effectiveness and efficiency of tax enforcement procedures. Such a system should be easy in compliance for taxpayers but it should be also perceived as fair and legitimate. Croatian tax policy did not recognise fighting tax evasion and avoidance as goal for the present time. Future projects should, therefore, involve issues of tax evasion and tax avoidance. The stability of the tax system is important factor in reducing tax evasion, and tax avoidance. Transitional environment with many changes in tax system had big influence on tax evasion and tax avoidance in Croatia. Croatia has just adjusted tax system to the market economy, introduced some new taxes and abolished old taxes with changes of tax rates. There were some researches on tax evasion that shown lack of legislative, administrative and jurisprudence action. It is to conclude from the above mentioned that tax avoidance is not recognised as a serious problem.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Poglavlje u knjizi
Status objaveObjavljen
Vrsta recenzijeNepoznato
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov knjigeA Comparative Look at Regulation of Corporate Tax Avoidance
Brojčani podacistr. 123-130
ISBN978-94-007-2341-2
URN:NBNurn:nbn:hr:118:191768
Datum objave publikacije2012
URL dokumentahttp://bib.irb.hr/760259
Vrsta resursaTekst
IzdavačSpringer
Mjesto izdavanjaDordrecht; New York
Prava pristupaZatvoreni pristup
Uvjeti korištenjaIkona licence Zaštićeno autorskim pravom.
Datum i vrijeme pohrane2019-07-25 08:47:39