The aim of this research is for the Institute of Public Finance (IPF) to provide analytic support to the Tax Administration (TA), i.e. to its Central Office in formulating the tax policy and the tax system. Institute will therefore continuously monitor all the information and data regarding taxes and regularly deliver them to the Tax Administration. The Institute will not participate in creating tax policy or suggest specific tax solutions but will only collect and process the data and information which could help the Tax Administration in making decisions about the taxes.
For this purpose, the Institute will prepare three databases:
- Normative provisions of tax regulations in the EU and in Croatia
- Tax statistics in EU and in Croatia
- Summaries of articles from foreign literature.
The first database provides the Tax Administration with accurate and timely information about normative tax solutions; the second one is about tax indicators and the third one follows important trends in the international tax literature. Based on this data and information, the Tax Administration will be provided by a quality base for proposing tax solutions and for active and qualified participation in creating tax policy.