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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 …
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The paper compares research into tax compliance costs for businesses in two transition countries – Slovenia and Croatia … of GDP were evaluated at around 1.2% of GDP in Croatia and about 1% in Slovenia, which is quite similar to other studies …
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There is only limited evidence of how small firms respond to size-based regulations applied in various countries. We study this question by examining the value-added tax (VAT) threshold in Finland. We find sizable bunching of firms in the sales distribution just below the exemption threshold,...
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