What are the Compliance Costs of Taxation in Croatia for Individuals?
Jul 19, 2011
This study uses a face-to-face interview method to assess the amount and structure of costs of tax compliance. The study concludes that the procedure for submitting income tax returns for individuals who are liable to pay income tax could be simplified and made more efficient. The Institute of Public Finance recommends that the taxation system be stable, without constant modifications; the tax regulations be clear and precise to avoid different interpretations; the taxpayer and the tax officer work together; the tax advisory services be offered at more acceptable prices; and the number of forms necessary be reduced and simplified.