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Comparision and harmonisation of the Croatian tax system with the tax systems in the European Union


Arbutina, Hrvoje; Kuliš, Danijela; Pitarević, Mihaela


Bitte beziehen Sie sich beim Zitieren dieses Dokumentes immer auf folgenden Persistent Identifier (PID):http://nbn-resolving.de/urn:nbn:de:0168-ssoar-61662

Weitere Angaben:
Körperschaftlicher Herausgeber Institute of Public Finance, Zagreb; Friedrich-Ebert-Stiftung Kroatien
Abstract This paper analyses the EU tax system and its main components qua conditions for the accession of the Croatia to the European Union as well as the current degree of adjustment of Croatian taxation regulations with the corresponding regulations in the EU. As a result of this analysis, proposals for further procedures on the part of the creators of taxation policy in Croatia are made. After the tax reforms started in the 1990s, after the achievement of independence, the Croatian tax system was comparable with the tax systems of EU member countries. All the essential taxes correspond conceptually to the same kinds of taxes in EU countries. However, there is still space for further adjustment, above all in connection with value added tax, and it is desirable that this should be carried out as soon as possible. However, adjustments in the area of profit tax and adjustments of some rates of excise duties should be put off until the moment when they will have to be done for the sake of joining the Union, because the maintenance of the current situation, which is not in line with the provisions of European regulations, but nevertheless not in contravention of general rules regulating the area of taxation, is in the interests of Croatia. In the area of the taxation of income no adjustment or coordination is needed, for members are allowed to settle the taxation of income in their countries independently, as long as the fundamental principles of the single market are not threatened (the free movement of goods, people, services and capital).
Thesaurusschlagwörter EU; Croatia; taxes; tax policy; tax system; joining the European Union; tax reform; European integration; harmonization
Klassifikation Europapolitik; Öffentliche Finanzen und Finanzwissenschaft
Methode deskriptive Studie
Freie Schlagwörter European Union; Croatia; taxes; profit tax; income tax; value added tax; excise duties; adjustment; harmonisation
Titel Sammelwerk, Herausgeber- oder Konferenzband Croatian accession to the European Union. Vol. 1, Economic and legal challenges
Herausgeber Ott, Katarina
Sprache Dokument Englisch
Publikationsjahr 2003
Erscheinungsort Zagreb
Seitenangabe S. 89-112
ISBN 953-6047-30-6
Status Veröffentlichungsversion; begutachtet
Lizenz Creative Commons - Namensnennung, Nicht kommerz., Keine Bearbeitung