Research :: Finished research :: 2001-2005
Taxation costs in Croatia: administrative costs and compliance costs
For:   Center for Economic Research & Graduate Education - Economics Institute, Prague
Project managers: Katarina Ott, Institute of Public Finance

Helena Blažić, Faculty of Economics, Rijeka

Researchers: Anto Bajo, Institute of Public Finance
  Vjekoslav Bratić, Institute of Public Finance
  Ivan Burić, Puls, Zagreb
  Mira Dimitrić, Faculty of Economics, Rijeka
  Srđan Dumičić, Puls, Zagreb
  Danijela Kuliš, Institute of Public Finance
  Mirjana Jerković, Institute of Public Finance
  Mihaela Pitarević, Institute of Public Finance

The aim was to calculate the taxation costs in Croatia in 2001/2002. We researched administrative costs of Tax/Customs Administration and compliance costs (taxpayers’ costs). The costs of following taxes were analysed: personal income tax, corporate income tax, VAT, excise and custom duties. We conducted separate research for: a) individuals, b) small business and c) business. The research project is one of the first attempts of this research in transitional countries.

The aggregate operating costs of taxation in Croatia in 2001/2002 amounted 3.13% of GDP. Compliance costs of taxation amounted 2.66% of GDP and administrative costs of taxation 0.47% of GDP. The research also proved repressiveness of these costs. In the conducted survey the taxpayers argued that the tax system is changing too often. At the end of the research several important policy recommendations for the Tax and Customs Administrations were proposed.

The results of this project were published in:

1) Financijska teorija i praksa, No. 3 (2004)

2) Carinski vjesnik - 1/2004

3) Newsletter

4) Occasional Paper

5) Proceedings of the 6th International Conference on Tax Administration - Challenges of Globalising Tax Systems. Sydney : The University of New South Wales, 2004.

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