IDEAS home Printed from https://ideas.repec.org/p/ipf/occasi/2.html
   My bibliography  Save this paper

Estimate of Revenues from the Value Added Tax in the Republic of Croatia

Author

Listed:
  • Danijela Kulis

    (Institute of Public Finance)

  • Zarko Miljenovic

    (Zagrebaèka banka, Zagreb)

Abstract

Croatia is to introduce the value added tax on January 1, 1998. The purpose of this research project was to make an estimate of VAT revenues. The estimates were made using two methods: first, according to other similar estimates, and second, through macroeconomic aggregates. Using the first method, and making a comparison with countries which have a single rate similar to that of Croatia (Denmark 22% and Norway 20%) and a similar base to that of Croatia (all goods and services), the author foresees that after the introduction of VAT the revenues would represent about 10% of GDP. Using the second method the author concludes that the revenues collected from VAT would make about 12% of GDP. So according to both methods a reduction of revenues from indirect taxation is expected in Croatia after the introduction of VAT: In recentyears sales tax has been making about 13% of GDP.

Suggested Citation

  • Danijela Kulis & Zarko Miljenovic, 1997. "Estimate of Revenues from the Value Added Tax in the Republic of Croatia," Occasional paper series 02, Institute of Public Finance.
    • Handle: RePEc:ipf:occasi:2
    as

    Download full text from publisher

    File URL: http://www.ijf.hr/OPS/2.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    tax policy; prices;

    JEL classification:

    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ipf:occasi:2. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Martina Fabris (email available below). General contact details of provider: https://edirc.repec.org/data/ijfffhr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.