The development of information technology has brought about massive change in the way people conduct their daily activities. These changes are reflected in both in economics and consumer behavior. Mobile applications come to support consumers in their daily activities, but it also implies new...

Value added tax was introduced in the fiscal system of the Republic of Croatia in 1998 as a flat rate system with a rate of 22 %. Shortly thereafter zero rate and reduced rate of 10% were introduced. Tax rates and their scope have been changing periodically until nowadays when rates are 5%, 13 %...