prikaz prve stranice dokumenta The compliance costs of excise duties in Croatia
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Scientific paper - Original scientific paper
The compliance costs of excise duties in Croatia
Occasional Paper Series, 8 (2004), 23; 1-18. https://doi.org/10.3326/ops.23
Kuliš, Danijela

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Kuliš, D. (2004). The compliance costs of excise duties in Croatia. Occasional Paper Series, 8. (23), 1-18. doi: 10.3326/ops.23

Kuliš, Danijela. "The compliance costs of excise duties in Croatia." Occasional Paper Series, vol. 8, no. 23, 2004, pp. 1-18. https://doi.org/10.3326/ops.23

Kuliš, Danijela. "The compliance costs of excise duties in Croatia." Occasional Paper Series 8, no. 23 (2004): 1-18. https://doi.org/10.3326/ops.23

Kuliš, D. (2004) 'The compliance costs of excise duties in Croatia', Occasional Paper Series, 8(23), pp. 1-18. doi: 10.3326/ops.23

Kuliš D. The compliance costs of excise duties in Croatia. Occasional Paper Series [Internet]. 2004 November 21 [cited 2025 April 03];8(23):1-18. doi: 10.3326/ops.23

D. Kuliš, "The compliance costs of excise duties in Croatia", Occasional Paper Series, vol. 8, no. 23, pp. 1-18, November 2004. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:242:510172. [Accessed: 03 April 2025]

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Metadata
Title (english)The compliance costs of excise duties in Croatia
AuthorDanijela Kuliš
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 objective of this research is to calculate the costs of tax compliance faced by those in Croatia who have to pay special taxes, i.e., excises. The research was done face-to-face (interview survey) and by postal questionnaire, in the period from May to September 2002, relating to operations in 2001. The research was done partly by a market research agency (PULS) and by the investigator herself. The questionnaires were based on foreign research (Sandford 1989, Shekidele 1996, Haughton 1998)... More and partly on tax regulations regarding excise in Croatia. The selection of the sample, in comparison with that in studies related to compliance costs of other taxes, was relatively simple, since there are fewer entities liable to pay excises. The response rate was different per given excise, and a better response was obtained with a face-to-face interviews. The following were calculated: the costs of the time of employees expended, external costs, which include the fees paid to outside accountants and other advisors dealing with tax issues, the material and some other costs, but only those that were exclusively connected with excise matters. There were many restrictions here, such as the problem of the precise determination of the number of employees and the working time spent, because they were at the same time carrying out other matters related to accountancy and finance, as well as the determination of material costs that are not specifically shown according to place of origin. The respondents themselves estimated these magnitudes, which ultimately, after the processing of the questionnaire, might lead to unreliable conclusions; and yet, as Keynes said: “It is better to be approximately right than precisely wrong” (in Haughton, 1998). Taking these restrictions into account, the results obtained suggest that the costs of those liable to pay excise are low and that the taxation procedure is relatively simple, particularly after the expiry of the initial phase in which the taxes were introduced. Since this is the first such investigation in Croatia and since such research is not common even in international dimensions, it can be considered an initial attempt that will be a point of departure for further research. It should correct the drawbacks and problems that occurred during the research, and hence improve the quality and reliability of future results. Less
Languageenglish
Publication typeScientific paper - Original scientific paper
Publication statusPublished
Peer reviewPeer review
Publication versionPublished version
Journal titleOccasional Paper Series
Numberingvol. 8, no. 23, pp. 1-18
e-ISSN1333-9311
DOIhttps://doi.org/10.3326/ops.23
URN:NBNurn:nbn:hr:242:510172
Publication2004-11-21
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 15:24:56
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