Corruption and Tax Evasion in Croatia

Institutional Settings and Practical Experiences

in Middle East Law and Governance
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South-East European countries continue to suffer from wide-spread and deeply rooted corruption. This article is concerned with the social and economic sources of corruption and disrespect for the rule of law in the Republic of Croatia (rc), with particular attention being paid to tax evasion. Although the government of the rc has expressed a determination to undertake measures against corruption and tax evasion, it faces criticism that the fight against these social evils is not being given sufficient political support and respect. While it is clear that in the run up to joining the eu the rc has enacted different laws and institutions targeted towards the reduction of corruption; a serious problem remains in the low level of law enforcement. Croatia’s ineffective legal system and a lack of transparency have consequently presented significant challenges to investors. Moreover, the fight against corruption is often hampered by an inefficient public administration and a lack of intra-governmental coordination.

Corruption and Tax Evasion in Croatia

Institutional Settings and Practical Experiences

in Middle East Law and Governance

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References

1

Jelena Budak“Corruption in Croatia: Perceptions rise, problems remain,” Croatian Economic Survey 9 (2006): 35–68; Marijana Bađun “Decentralisation Corruption and Supervision of Local Budgets in Croatia” Newsletter Institute of Public Finance Zagreb 38 (2009): 1–7 http://www.ijf.hr/eng/newsletter/38.pdf.

8

Edgar L. Feige and Katarina OttUnderground Economies in Transition: Unrecorded Activity tax evasion corruption and organized crime (Surrey: Ashgate Publishing Ltd1999).

20

Katarina Ott“The Underground Economy in Croatia,” Occasional paper series Institute of Public Finance Zagreb 12 (2002): http://www.ijf.hr/OPS/12.pdf.

27

Alan Uzelac“The Rule of Law and the Judicial System: Court delays as a barrier to accession,” Croatian Accession to the European Union: Institutional Challenges (Zagreb: Institute of Public Finance 2004) 105–130 http://www.ijf.hr/eng/EU2/Uzelac.pdf.

28

Ivica Urban“What makes the personal income tax in Croatia progressive?,” Newsletter Institute of Public Finance Zagreb 23 (2006): 1–3http://www.ijf.hr/eng/newsletter/23.pdf.

31

Marijana Bađun“Governance and Public Administration in the Context of Croatian Accession to the European Union,” Croatian Accession to the European Union: Institutional Challenges ed. Katarina Ott (Zagreb: Institute of Public Finance 2004) 131–165 http://www.ijf.hr/eng/EU2/Badjun.pdf. Also Bađun 2009.

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