Tax Compliance Costs of Companies in Croatia
Tax Compliance Costs of Companies in Croatia
Author(s): Helena BlažićSubject(s): Economy
Published by: Ekonomický ústav SAV a Prognostický ústav SAV
Keywords: compliance costs of taxation; profit tax; companies; VAT; social security contributions; wage tax; Croatia
Summary/Abstract: The paper measures the tax compliance costs of companies in Croatia for the period 2001/2002. The research was carried out by an interview survey (face to face). Although internal labour time costs are in general predominant, the per-centage of non-labour internal costs is also substantial. This suggests that these costs should not be omitted from this type of research. With respect to type of tax VAT is in first place in the structure of tax compliance costs. The percentage of aggregate tax compliance costs in GDP is around 1.2 per cent, which is not extremely high. The same can be said for the percentage of different taxes in the relevant tax revenues.
Journal: Ekonomický časopis
- Issue Year: 52/2004
- Issue No: 06
- Page Range: 723-738
- Page Count: 16
- Language: English