Estimate of Revenues from the Value Added Tax in the Republic of Croatia

Danijela Kulis and Zarko Miljenovic
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Danijela Kulis: Institute of Public Finance
Zarko Miljenovic: Zagrebaèka banka, Zagreb

No 2, Occasional paper series from Institute of Public Finance

Abstract: Croatia is to introduce the value added tax on January 1, 1998. The purpose of this research project was to make an estimate of VAT revenues. The estimates were made using two methods: first, according to other similar estimates, and second, through macroeconomic aggregates. Using the first method, and making a comparison with countries which have a single rate similar to that of Croatia (Denmark 22% and Norway 20%) and a similar base to that of Croatia (all goods and services), the author foresees that after the introduction of VAT the revenues would represent about 10% of GDP. Using the second method the author concludes that the revenues collected from VAT would make about 12% of GDP. So according to both methods a reduction of revenues from indirect taxation is expected in Croatia after the introduction of VAT: In recentyears sales tax has been making about 13% of GDP.

Keywords: tax policy; prices (search for similar items in EconPapers)
JEL-codes: H30 (search for similar items in EconPapers)
Pages: 24 pages
Date: 1997-10
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Published in the journal “Financijska praksa”, Volume 20, Number 2 (August 1996)

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