Estimate of Revenues from the Value Added Tax in the Republic of Croatia
AbstractCroatia 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.
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Bibliographic InfoPaper provided by Institute of Public Finance in its series Occasional paper series with number 02.
Length: 24 pages
Date of creation: Oct 1997
Date of revision:
Publication status: published in the journal “Financijska praksa”, Volume 20, Number 2 (August 1996)
tax policy; prices;
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- H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
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