Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union
The paper takes a tax policy perspective in analysing the approach to tax avoidance in Croatia and expounding its existing shortcomings. It is argued that Croatia is yet to develop a coherent legislative framework suitable for curbing tax avoidance in an equitable, efficient and simple way. One inst...
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| Format: | Article |
| Language: | English |
| Published: |
Institute of Public Finance
2014-09-01
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| Series: | Financial Theory and Practice |
| Subjects: | |
| Online Access: |
http://fintp.ijf.hr/upload/files/ftp/2014/3/gadzo_klemencic.pdf
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