In order to shape tax reform it is necessary objectively to assess the current stateof-the-art of and of the outlook … for the tax system. After having reviewed all previous reforms in the light of the consumption-based (interest …-adjusted) concept of direct taxation, which was almost systematically implemented in Croatia in 1994, we present the results of a broad …

The goals of this article were to determine whether the efficiency of tax authorities in Croatia improved over the … administrative costs of taxation in Croatia, as a percentage of GDP, decreased slightly over the past fifteen years but still remain … devoted to analysing and reducing the service expenses of tax authorities (especially IT expenses and expenses for telephone …

According to business climate and competitiveness indicators published by international organisations, Croatia is a … the Labour Act (OG 73/13) entered into force in Croatia in June 2013, this paper examines changes in employment protection … legislation in Croatia and Central and Eastern European (CEE) countries, as well as in Croatia's main trading partners during the …

crisis in Croatia. The main findings can be summarized as follows: (1) The primary (aggregate) mode of adjustment to the …

This paper investigates fiscal multipliers in Croatia in the period 1996Q1-2011Q4. For this purpose, a Blanchard … regime-switch model. Results show that during recessions fiscal multipliers in Croatia tend to be much larger and move in … private investment, while oppositely a positive tax shock worsens the same macroeconomic variables. Moreover, during recession …

international double taxation through double tax conventions. This chapter is divided according to stages in the history of double … tax conventions identified. The authors analyse the goals of tax treaty policies in differentiated stages with a survey of … institutions and organisations through an examination of the influence of bilateral tax treaties on model tax conventions and vice …

of public debt management in Croatia in the period of the crisis and compare it with public debt management in the three …

identification of relevant outputs and inputs. One of the segments of the public service system in the Republic of Croatia is the … significant tax authority. This research is focused on determining the relative efficiency of regional organizational units of the …

of monetary and public debt management policies in Croatia and evaluates current practice, particularly over the last two …