Comparative Regulation of Corporate Tax Avoidance Report: Croatia

A tax system that constantly changes is a fertile ground for tax evasion and tax avoidance. It is hard for the tax officials themselves to keep up with such system. Specific situation of the Croatia is that it’s a country that has maintained crucial fiscal reforms in last two decades. The intention was to design a simple and clear tax system, supporting the effectiveness and efficiency of tax enforcement procedures. Such a system should be easy in compliance for taxpayers but it should be also perceived as fair and legitimate. Croatian tax policy did not recognise fighting tax evasion and avoidance as goal for the present time. Future projects should, therefore, involve issues of tax evasion and tax avoidance.