Hrvatsko društvo ekonomista

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December 2005. ::: Vol.56 No.12

Sandra Švaljek

THE 2000 TAX REFORM IN CROATIA: CAUSES AND CONSEQUENCES Izvorni znanstveni članak This paper represents an attempt to identify the key features of the Croatian tax system (such as the level of collected tax revenues, the overall tax burden, personal income tax progression and the composition of tax revenues) after the 2000 tax reform(s). It compares its performance to that of the old tax system that was in force from 1994 through 2000, as well as to the proclaimed goals of the tax reform. Some attention has also been devoted to the gradual erosion of the tax bases of personal and corporate income taxes and to the past, present and future consequences of such erosion to the creation of an “enabling environment” for foreign direct investment. tax reform; tax burden; tax progression; FDI Puni tekst (Engleski) Str. 1217 - 1236 (pdf, 294.26 KB)

THE 2000 TAX REFORM IN CROATIA: CAUSES AND CONSEQUENCES

Izvorni znanstveni članak

This paper represents an attempt to identify the key features of the Croatian tax system (such as the level of collected tax revenues, the overall tax burden, personal income tax progression and the composition of tax revenues) after the 2000 tax reform(s). It compares its performance to that of the old tax system that was in force from 1994 through 2000, as well as to the proclaimed goals of the tax reform. Some attention has also been devoted to the gradual erosion of the tax bases of personal and corporate income taxes and to the past, present and future consequences of such erosion to the creation of an “enabling environment” for foreign direct investment.

tax reform; tax burden; tax progression; FDI

Puni tekst (Engleski) Str. 1217 - 1236 (pdf, 294.26 KB)