The paper examines the development and effectiveness of the changes in Croatian personal income tax (PIT). Firstly, the paper analyzes the changes in the tax base and the nominal tax burden according to the sources of income for the period since 1994. when the comprehensive PIT was introduced...

The paper compares research on tax compliance costs for companies in two transition countries - Slovenia and Croatia - with other studies. The main purpose of the comparison is to discover whether the conclusions of the two research projects are similar to those of other studies, and what form...