prikaz prve stranice dokumenta Tax compliance costs of small business in Croatia
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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

Citirajte ovaj rad

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, br. 22, 2004, str. 1-18. https://doi.org/10.3326/ops.22

Blažić, Helena. "Tax compliance costs of small business in Croatia." Occasional Paper Series 8, br. 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), str. 1-18. doi: 10.3326/ops.22

Blažić H. Tax compliance costs of small business in Croatia. Occasional Paper Series [Internet]. 10.11.2004. [pristupljeno 06.12.2024.];8(22):1-18. doi: 10.3326/ops.22

H. Blažić, "Tax compliance costs of small business in Croatia", Occasional Paper Series, vol. 8, br. 22, str. 1-18, Studeni 2004. [Online]. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:242:850669. [Citirano: 06.12.2024.]

Za citiranje koristite ovu mrežnu adresu: https://urn.nsk.hr/urn:nbn:hr:242:850669
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Podaci o radu
Naslov (engleski)Tax compliance costs of small business in Croatia
AutorHelena Blažić
Autorova ustanovaInstitut za javne financije
Autorova ustanovaSveučilište u Zagrebu
Ekonomski fakultet
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Sažetak (engleski)
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.
Jezikengleski
Vrsta publikacijeZnanstveni rad - Izvorni znanstveni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov časopisaOccasional Paper Series
Brojčani podacivol. 8, br. 22, str. 1-18
e-ISSN1333-9311
DOIhttps://doi.org/10.3326/ops.22
URN:NBNurn:nbn:hr:242:850669
Datum objave publikacije2004-11-10
Vrsta resursaTekst
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Imenovanje-Nekomercijalno-Bez prerada 4.0 međunarodna (CC BY-NC-ND 4.0)
Datum i vrijeme pohrane2021-06-28 15:22:10