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Can the efficiency of the Croatian tax authorities be improved?
U: Tax reforms: experiences and perspectives. Zagreb: Institut za javne financije, 2014. str. 59-78. urn:nbn:hr:242:506459
Bronić, Mihaela; Bratić, Vjekoslav

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Bronić, M. i Bratić, V. (2014). Can the efficiency of the Croatian tax authorities be improved?. Tax reforms: experiences and perspectives (str. 59-78). Zagreb: Institut za javne financije. Preuzeto s https://urn.nsk.hr/urn:nbn:hr:242:506459

Bronić, Mihaela i Vjekoslav Bratić. "Can the efficiency of the Croatian tax authorities be improved?." Tax reforms: experiences and perspectives, Institut za javne financije, 2014, str. 59-78. https://urn.nsk.hr/urn:nbn:hr:242:506459

Bronić, Mihaela i Vjekoslav Bratić. "Can the efficiency of the Croatian tax authorities be improved?." U Tax reforms: experiences and perspectives, 59-78. Zagreb: Institut za javne financije, 2014. Citirano 18.01.2025.. https://urn.nsk.hr/urn:nbn:hr:242:506459

Bronić, M. i Bratić, V. (2014) 'Can the efficiency of the Croatian tax authorities be improved?', Tax reforms: experiences and perspectives, Institut za javne financije, Zagreb, str. 59-78. Preuzeto s: https://urn.nsk.hr/urn:nbn:hr:242:506459 (Datum pristupa: 18.01.2025.)

Bronić M, Bratić V. Can the efficiency of the Croatian tax authorities be improved?. Tax reforms: experiences and perspectives. Zagreb: Institut za javne financije; 2014. Str. 59-78. [pristupljeno 18.01.2025.] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:242:506459

M. Bronić i V. Bratić, "Can the efficiency of the Croatian tax authorities be improved?", Tax reforms: experiences and perspectives Zagreb: Institut za javne financije, 2014. [Online] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:242:506459 [Citirano: 18.01.2025.]

Za citiranje koristite ovu mrežnu adresu: https://urn.nsk.hr/urn:nbn:hr:242:506459
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Podaci o radu
Naslov (engleski)Can the efficiency of the Croatian tax authorities be improved?
AutorMihaela Bronić
AutorVjekoslav Bratić
Autorova ustanovaInstitut za javne financije
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Sažetak (engleski)
The goals of this article were to determine whether the efficiency of tax authorities in Croatia improved in the period 1997-2012 and to identify how the efficiency can be improved in the future. We argue that the administrative costs of taxation in Croatia, as a percentage of GDP, decreased slightly during the past fifteen years, but the costs in Croatia remain above average for EU countries. Since in the analysed period expenses for telephone, mail and transportation services were high in absolute terms, and the steepest growth has been in IT expenses, leases and rentals and intellectual and personal services, special attention should be given to analysing and reducing these costs. The main problem related to the research of administrative costs in the longer period in Croatia is lack of relevant data, so Croatian tax authorities should collect more data and release it to the public.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Izvorni znanstveni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov zbornikaTax reforms: experiences and perspectives
Brojčani podacistr. 59-78
URN:NBNurn:nbn:hr:242:506459
Datum objave publikacije2014
SkupNaziv: Tax reforms: experiences and perspectives
Lokacija: Zagreb, Hrvatska
Datum početka: 2014-06-20
Datum završetka: 2014-06-20
Vrsta izlaganja: Predavanje
Vrsta resursaTekst
IzdavačInstitut za javne financije
Mjesto izdavanjaZagreb
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Zaštićeno autorskim pravom.
Datum i vrijeme pohrane2024-12-09 16:32:23