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Does Croatia need a general anti-avoidance rule? Recommended changes to Croatia's current legislative framework

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  • Rebecca Prebble

    (Faculty of Law Victoria University of Wellington, New Zealand Institute of Public Finance, Zagreb)

Abstract

This paper considers whether Croatia would benefit from the introduction of a general anti-avoidance rule into its tax system. The paper gives an overview of what tax avoidance is and differentiates the concept from the related concepts of tax evasion and fraud. The paper then describes how general anti-avoidance rules work. The paper gives an overview of Croatia’s tax system, including the measures the country already has to combat tax avoidance, and concludes that a general anti-avoidance rule is necessary. The paper draws on the experiences of countries with legal systems similar to that of Croatia to suggest the form that a Croatian general anti-avoidance rule should take.

Suggested Citation

  • Rebecca Prebble, 2005. "Does Croatia need a general anti-avoidance rule? Recommended changes to Croatia's current legislative framework," Financial Theory and Practice, Institute of Public Finance, vol. 29(3), pages 211-227.
    • Handle: RePEc:ipf:finteo:v:29:y:2005:i:3:p:211-227
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    File URL: http://www.ijf.hr/eng/FTP/2005/3/prebble.pdf
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    References listed on IDEAS

    as
    1. Bartelsman, Eric J. & Beetsma, Roel M. W. J., 2003. "Why pay more? Corporate tax avoidance through transfer pricing in OECD countries," Journal of Public Economics, Elsevier, vol. 87(9-10), pages 2225-2252, September.
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    Cited by:

    1. Stjepan Gadzo & Irena Klemencic, 2014. "Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union," Financial Theory and Practice, Institute of Public Finance, vol. 38(3), pages 277-302.

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    More about this item

    Keywords

    tax; tax avoidance; tax evasion; shams; Croatia; abuse of rights; general anti-avoidance rule; Constitution.;
    All these keywords.

    JEL classification:

    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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