prikaz prve stranice dokumenta Tax compliance costs of small business in Croatia
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Scientific paper - Original scientific paper
Tax compliance costs of small business in Croatia
Occasional Paper Series, 8 (2004), 22; 1-18. https://doi.org/10.3326/ops.22
Blažić, Helena

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Blažić, H. (2004). Tax compliance costs of small business in Croatia. Occasional Paper Series, 8. (22), 1-18. doi: 10.3326/ops.22

Blažić, Helena. "Tax compliance costs of small business in Croatia." Occasional Paper Series, vol. 8, no. 22, 2004, pp. 1-18. https://doi.org/10.3326/ops.22

Blažić, Helena. "Tax compliance costs of small business in Croatia." Occasional Paper Series 8, no. 22 (2004): 1-18. https://doi.org/10.3326/ops.22

Blažić, H. (2004) 'Tax compliance costs of small business in Croatia', Occasional Paper Series, 8(22), pp. 1-18. doi: 10.3326/ops.22

Blažić H. Tax compliance costs of small business in Croatia. Occasional Paper Series [Internet]. 2004 November 10 [cited 2024 April 19];8(22):1-18. doi: 10.3326/ops.22

H. Blažić, "Tax compliance costs of small business in Croatia", Occasional Paper Series, vol. 8, no. 22, pp. 1-18, November 2004. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:242:850669. [Accessed: 19 April 2024]

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Metadata
Title (english)Tax compliance costs of small business in Croatia
AuthorHelena Blažić
Author's institutionInstitute of Public Finance
Author's institutionUniversity of Zagreb
Faculty of Economics and Business
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract (english)
The paper measures the tax compliance costs of business units that pay personal income tax in Croatia for the period 2001/2002. They comprise all taxes, except custom duties. The regressive effect is proven, measured by different size measures. In the cost structure the cost of time, predominantly the owner’s time, is predominant. Concerning the type of tax, personal income tax and VAT are, in aggregate, of almost the same importance. As a percentage of GDP the tax compliance costs come to around 0.8%. The share of personal income tax compliance costs in the relevant tax revenues is extremely high (almost 100%), which calls for the substitution of self-assessment by lump sum (estimated) tax. Psychological cost of that tax does not seem to be significant. The share of VAT is also considerable (25% or at least 16%), calling for a higher exemption threshold.
Languageenglish
Publication typeScientific paper - Original scientific paper
Publication statusPublished
Peer reviewPeer review
Publication versionPublished version
Journal titleOccasional Paper Series
Numberingvol. 8, no. 22, pp. 1-18
e-ISSN1333-9311
DOIhttps://doi.org/10.3326/ops.22
URN:NBNurn:nbn:hr:242:850669
Publication2004-11-10
Type of resourceText
Access conditionsOpen access
Terms of useLicence Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) icon
Created on2021-06-28 15:22:10