| Tax administration reform in transition: the case of Croatia (1998) | |||||||
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| TAX ADMINISTRATION REFORM TRANSITION THE CASE CROATIA Katarina Ott Occasional Paper April Institute Public Finance Katancieva Zagreb CROATIA tel fax ured ijf Institute Public Finance TAX ADMINISTRATION REFORM TRANSITION THE CASE CROATIA Katarina Ott This Occasional Paper reports the research results project the tax administration Croatia conducted the Institute Public Finance Zagreb for the Croatian Tax Administration The project team report was finalised summer and includes ten papers which are published Croatian the Institute journal Financijska praksa Volume Number April This paper the summary the project written Katarina Ott Institute Public Finance TAX ADMINISTRATION REFORM TRANSITION THE CASE CROATIA Katarina Ott ABSTRACT The paper discusses the basic issues modern public administration general and tax administration particular trends their development and reforms tax administrations The main weight reforms concerns problems prevention tax evasion measures for making tax administration more efficient and reducing the complexity taxation laws Special attention paid tax administrations transition countries with emphasis public officials big state revenue collection problems and tax administration reforms Particular problem running the state small countries also discussed can concluded that modern tax administrations are concerned with stronger focus taxpayers specialisation personnel independence from the ministries finance and privatisation those areas which could better | |||||||
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