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Tax Compliance Costs for Companies in Slovenia and Croatia


  • Maja Klun
  • Helena Blazi´c


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.

Suggested Citation

  • Maja Klun & Helena Blazi´c, 2005. "Tax Compliance Costs for Companies in Slovenia and Croatia," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(3), pages 418-418, November.
  • Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200511)61:3_418:tccfci_2.0.tx_2-l

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    References listed on IDEAS

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    Cited by:

    1. Juraj Nemec & Ladislav Pompura & Vladimír Šagát, 2015. "Administrative Costs of Taxation in Slovakia," European Financial and Accounting Journal, University of Economics, Prague, vol. 2015(2), pages 51-61.
    2. Jan Pavel & Leoš Vítek, 2015. "Vyvolané náklady daňového systému v ČR
      [Compliance Costs of the Czech Tax System]
      ," Politická ekonomie, University of Economics, Prague, vol. 2015(3), pages 317-330.
    3. Eichfelder, Sebastian & Vaillancourt, François, 2014. "Tax compliance costs: A review of cost burdens and cost structures," arqus Discussion Papers in Quantitative Tax Research 178, arqus - Arbeitskreis Quantitative Steuerlehre.
    4. Maja Klun, 2009. "Pre-filled Income Tax Returns: Reducing Compliance Costs for Personal Income Taxpayers in Slovenia," Financial Theory and Practice, Institute of Public Finance, vol. 33(2), pages 219-233.

    More about this item


    taxation compliance costs; companies; Croatia; Slovenia;

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation


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