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Tax Compliance Costs for Companies in Slovenia and Croatia

Maja Klun and Helena Blažić
FinanzArchiv / Public Finance Analysis
Vol. 61, No. 3 (2005), pp. 418-437
Stable URL: http://www.jstor.org/stable/40913085
Page Count: 20
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Since scans are not currently available to screen readers, please contact JSTOR User Support for access. We'll provide a PDF copy for your screen reader.
Tax Compliance Costs for Companies in Slovenia and Croatia
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Abstract

The paper compares research on tax compliance costs for companies in two transition countries - Slovenia and Croatia - with other studies. The main purpose of the comparison is to discover whether the conclusions of the two research projects are similar to those of other studies, and what form any differences take. Aggregate tax compliance costs as a percentage of GDP were evaluated at around 1.2% of GDP in Croatia and about 1% in Slovenia, which is quite similar to other studies. Similarity was found also in their regressiveness and tax structure. Some differences were found in the cost type structure.

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