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INSTITUTE OF PUBLIC FINANCE
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State Asset management
Published: 24th October 2014

In the latest Press Release entitled Finally, a State Asset Management Plan in Croatia, Anto Bajo analyses the Plan for the Management of Assets Owned by the Republic of Croatia for 2015, released in October by the State Office for State Asset Management.

 
New issue of Financial Theory and Practice
Published: 12th September 2014

In the new issue of the journal read the paper by Mihaela Bronić and Vjekoslav Bratić Can the efficiency of the Croatian tax authorities be improved? on efficiency of Croatian tax authorities from 1997 to 2012. The administrative costs of taxation in Croatia, as a percentage of GDP, decreased slightly over the past fifteen years but still remain above the EU average. Thus, there is a need to reduce the administrative costs of taxation by identifying and abolishing nuisance taxes that raise very little revenue and have high administrative costs. Stjepan Gadžo and Irena Klemenčić in the paper Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union analyse the approach to tax avoidance in Croatia and expound its existing shortcomings. Based on current proposals and recent developments in the EU, the authors propose the introduction of a General Anti-Avoidance Rule (GAAR) in Croatian tax legislation. Special emphasis is placed on the requirements of legal certainty, a traditional weak spot of the Croatian tax system. The proposal is put in the context of the persistent quest for a sustainable public finance system in times of crisis. Dinka Antić in the paper Efficiency of a single-rate and broad-based VAT system: the case of Bosnia and Herzegovina analyses the performance and efficiency of the VAT system in B&H and explore the effects of internal and external factors influencing VAT collection. Ever since its implementation, VAT collection in B&H has been subject to strong oscillations, from an extremely high performance in the first two years after the introduction, to a sharp drop at the beginning of the crisis. Miroslav Mateev and Iliya Tsekov in the paper Are there any top FDI performers among EU-15 and CEE countries? A comparative panel data analysis investigates the relative importance of different macroeconomic, policy and institutional factors as determinants of FDI inflows into the transition economies in Central and Eastern Europe (CEE) and compares them with the more developed Western European countries. They conclude that the top ten FDI performers are able to attract a significant amount of FDI because of their macroeconomic stability and high level of institutional development, while for EU countries with low FDI dominance, policy and institutional risk factors play a more important role. Anto Bajo reviews the book by Petar Filipić Anatomija destrukcije: politička ekonomija hrvatskog visokog školstva.

You can order your copy of the latest issue in the webshop.

 
 

Archive
Osnove upravljanja javnim dugom
Published: 2011
ISBN: 978-953-7613-47-1
Osnove upravljanja javnim dugom is a university textbook that deals with the understanding of the concept, structure and techniques of issuing public debt...
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Press Releases
 
In the Press Release entitled Restructuring of public companies – the key to successful public sector reforms in Croatia Anto Bajo and Marko Primorac analyse the Report on the Operations of Companies and Other Legal Entities of Strategic and Special Interest to the Republic of Croatia in the First Half of 2014, released by the Ministry of Finance.
 

Newsletter
 
In the Newsletter entitled Implementation of a cash accounting scheme for VAT: EU experience, Danijela Kuliš provides an overview of implementation in the EU countries which shows that this manner of calculating VAT has its advantages but also flaws. Those findings may be useful in creating the future framework of Croatian VAT Act.
 

 
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