Porezna amnestija kao instrument porezne politike
A comparative overview of tax systems around the world reveals that tax amnesties are gaining popularity in recent times, most probably due to their fiscal impacts. In the Republic of Croatia hitherto there has been no serious discussion, in academic or policy circles, on the need to employ a tax am...
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| Veröffentlicht in: | Društvena istraživanja 2017-01, Vol.26 (1), p.101-122 |
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| container_title | Društvena istraživanja |
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| creator | Kovacevic, Natasa Zunic Gadzo, Stjepan |
| description | A comparative overview of tax systems around the world reveals that tax amnesties are gaining popularity in recent times, most probably due to their fiscal impacts. In the Republic of Croatia hitherto there has been no serious discussion, in academic or policy circles, on the need to employ a tax amnesty or a similar programme. Against this backdrop, the paper first aims to lay out the theoretical framework of tax amnesties, within which it is possible to identify the notion of this instrument and examine all of its legal and socio-economic ramifications. The second part of the paper takes on a more specific perspective of the Croatian tax system. It is asserted that neither of the measures used by Croatian policymakers in the past may be encompassed by the wider notion of tax amnesty. Furthermore, it is argued that, in the light of the entirety of its potential effects, future reforms of Croatian tax law should not include a tax amnesty. |
| doi_str_mv | 10.5559/di.26.1.06 |
| format | Article |
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| ispartof | Društvena istraživanja, 2017-01, Vol.26 (1), p.101-122 |
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| source | DOAJ Directory of Open Access Journals; Sociological Abstracts; EZB-FREE-00999 freely available EZB journals |
| subjects | Amnesties Croatian tax system Fiscal policy General Tax Act hrvatsko porezno pravo Intervention Law Law on Economics Opći porezni zakon porezna amnestija porezna evazija Public Finances tax amnesty tax compliance tax evasion Tax reform Taxation udovoljavanje poreznim obvezama |
| title | Porezna amnestija kao instrument porezne politike |
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