New publication on Tax Laws Implementation Challenges
The paper has been published in the professional tax journal 'Accounting and Tax in Practice'. Its uniqueness is the first research application of the EU's Think Small First principle on the work of the Croatian Tax Administration, whereby small businesses have fulfilled a questionnaire designed in such a way so it is focused on the challenges in implementing four major tax laws in the Republic of Croatia. The research was conducted on the sample of 102 micro and small firms. Once the analysis was done, the authors organised a workshop with six entrepreneurs in order to create a set of ideas for Croatian Tax Administration to further improve their work with entrepreneurs. Thus, the paper incorporates eight suggestions for Croatian Tax Administration.
Paper (written in Croatian) can be found here.