Perspectives of tax reforms in Croatia: expert opinion survey

Hrvoje Šimović, Helena Blazic and Ana Stambuk
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Helena Blazic: University of Rijeka, Faculty of Economics, Rijeka, Croatia
Ana Stambuk: University of Rijeka, Faculty of Economics, Rijeka, Croatia

Financial Theory and Practice, 2014, vol. 38, issue 4, 405-439

Abstract: In order to shape tax reform it is necessary objectively to assess the current stateof-the-art of and of the outlook for the tax system. After having reviewed all previous reforms in the light of the consumption-based (interest-adjusted) concept of direct taxation, which was almost systematically implemented in Croatia in 1994, we present the results of a broad expert opinion survey about the Croatian tax system. The most interesting results suggest the maintenance/(re)introduction of different tax incentives and reduced VAT rates, rejection of a flat tax as well as decrease of tax brackets, an increase in alcohol and tobacco duties, the introduction of a financial activities tax, a further shift from income to consumption, a decrease of the tax share in GDP and a belief in the behavioral responsiveness of tax decreases/exemptions, as well as a firm commitment to the principle of equity. The last three economic views/values are important predictors of other tax attitudes.

Keywords: opinion survey; tax reform; tax system; tax policy; Croatia (search for similar items in EconPapers)
JEL-codes: H20 (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:ipf:finteo:v:38:y:2014:i:4:p:405-439

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