IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this paper

Tax Administration Reform in Transition: The Case of Croatia

Listed author(s):
  • Katarina Ott

    (Institute of Public Finance)

The paper discusses the basic issues of modern public administration in general and tax administration in particular, trends in their development and reforms in tax administrations. The main weight in reforms concerns problems of prevention of tax evasion, measures for making tax administration more efficient and reducing the complexity of taxation laws. Special attention is paid to tax administrations in transition countries with an emphasis on public officials, "big state", revenue collection problems and tax administration reforms. Particular problem of running the state in small countries is also discussed. It can be concluded that modern tax administrations are concerned with a stronger focus on taxpayers, specialisation of personnel, independence from the ministries of finance and privatisation of those areas which could be better performed by the private sector. In order to accomplish the above mentioned goals, many countries have set in motion tax administrations reforms aimed at solving some of the key problems such as low salaries and the connected problem of attracting high quality personnel, corruption among tax administration personnel and complex and incomprehensible tax laws. Most reforms stress functional organisation of tax administration, organising a special customer service units and separate departments to deal with the largest enterprises. This should also reduce tax revenue collection costs and help to prevent tax evasion. The extent to which Croatia, as a transition country, a small country and a country carrying out reform of its fiscal system (including tax administration reform), fits in with the processes described above is discussed in detail. Suggestions for further improvement of tax administration in Croatia are also given.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL:
Download Restriction: no

Paper provided by Institute of Public Finance in its series Occasional paper series with number 05.

in new window

Length: 40 pages
Date of creation: Apr 1998
Publication status: published in the journal “Financijska praksa”, Volume 22 , Number 1-2 (April 1998)
Handle: RePEc:ipf:occasi:5
Contact details of provider: Postal:
Smiciklasova 21, 10000 Zagreb

Web page:

More information through EDIRC

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

in new window

  1. Murray, Matthew N., 1995. "Sales Tax Compliance and Audit Selection," National Tax Journal, National Tax Association, vol. 48(4), pages 515-30, December.
  2. Pommerehne, Werner W & Weck-Hannemann, Hannelore, 1996. "Tax Rates, Tax Administration and Income Tax Evasion in Switzerland," Public Choice, Springer, vol. 88(1-2), pages 161-170, July.
  3. Richard M. Bird, 2014. "Administrative Dimensions of Tax Reform," Annals of Economics and Finance, Society for AEF, vol. 15(2), pages 963-992, November.
  4. Murray, Matthew N., 1995. "Sales Tax Compliance and Audit Selection," National Tax Journal, National Tax Association, vol. 48(4), pages 515-530, December.
  5. Glenn Jenkins, 1992. "Economic Reform And Institutional Innovation," Development Discussion Papers 1992-04, JDI Executive Programs.
  6. David Wildasin, 1996. "Introduction: Fiscal Aspects of Evolving Federations," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 3(2), pages 121-135, May.
Full references (including those not matched with items on IDEAS)

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:ipf:occasi:5. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Martina Fabris)

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.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 profile, as there may be some citations waiting for confirmation.

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

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.