The paper presents results of our research in tax compliance costs (TCC) of business units in Croatia in the period … paid by owners of business units that pay personal income tax, company (corporate) income tax (in Croatia called "profit … 2001/2002. Our focus was on all currently applicable taxes (except custom duties and excise duties): personal income tax …

The paper compares research into tax compliance costs for businesses in two transition countries – Slovenia and Croatia … are similar to those of other studies, and what form any differences take. Aggregate tax compliance costs as a percentage … of GDP were evaluated at around 1.2% of GDP in Croatia and about 1% in Slovenia, which is quite similar to other studies …