Krtalić, Sandra (2006) Tax System of the Republic of Croatia vs. Tax Systems of the EU Members-Countries. In: International Conference Proceedings An Enterprise Odyssey: Integration or Disintegration , 2006, Zagreb.
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There is no doubt that taxes are the essential part of every modern economy, although place, role and the significance of a particular tax and the entire tax system changed with time. Tax systems is a relevant sub-system of the entire process of nacional reproduction. It holds fiscal, economic and social functions in managing the economic policy. The cognition that globalization, as a specific chellenge of the modern time, requires changes and adjustments at macro and micro economic levels, is significant in today’ s world. Mentioned adjustments include changes in relations within the sphere of public finances. Numerous changes in the fiscal sphere, executed during the last century, and processes of globalization, transition, foreign trade liberalization and tax system harmonization resulted in important transformations in the structure of tax systems and major tax forms. The changes also caused a radical growth in dimensions and functions of public sector. At the end of 20th century, tax burdens, measured as the percentage of GDP, show tendencies of growth in almost all countries. Even though most countries speak in favor of nacional tax system harmonization, national tax systems and tax policies are still present, whereby each country anxiously protects own fiscal sovereignty. On the way towards harmonization of its tax system with those of the EU member-countries, and after the execution of reform, the tax system of the Republic of Croatia still differs from tax systems in other transitional and developed European countries. Major tax forms mostly correlate to those of the EU. However, some fundamental guidelines were not observed whilst building the tax system, whereby neutrality and transparency of the tax system was disturbed. Tax systems will surely change again in the 21st century. It should be expected that, according to total global trends, several problems will draw attention: increase in complexity of tax systems, tax burden growth, increase in the role of environment taxes, increase in the volume of electronic trade and to that related problem of goods and service taxation, profit taxation and tax system harmonization. The autor will analyze Croatian tax system in order to apprehend good outcomes, mistakes and possible improvements, which should lead to compatibility with tax systems of the EU member-countries. Also, the autor will examine possibilities for the fulfillment of Croatian tax systems’ s function in executing qualitative, solid and essential fiscal policy, stable budget and economic growth.
| Tip objekta: | Materijal konferencije ili radionice (Paper) |
|---|---|
| Mentor: | NIJE ODREĐENO |
| Ključni pojmovi: | tax systems, harmonisation, tax reform, Croatia, EU |
| Teme: | 3 Društvene znanosti > 33 Ekonomija. Ekonomska znanost > 336 Financije. Uključujući: Javne financije. Bankarstvo. Novac |
| Odjeli: | Fakultet ekonomije i turizma "Dr. Mijo Mirković" |
| Datum pohrane: | 07 Jan 2014 08:23 |
| Zadnja promjena: | 07 Jan 2014 08:23 |
| URI: | http://eknjiznica.unipu.hr/id/eprint/2737 |
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