Tax Evasion, State Capacity and Trust in Transitional Countries: The Case of Croatia
Tax Evasion, State Capacity and Trust in Transitional Countries: The Case of Croatia

Summary/Abstract: Tax evasion is a serious problem for most countries in transition exemplifying for Croatia in particular the difficulties of the state in performing its basic duties. This paper examines the problems of tax collection and their relation to the capacities of the state. Attention is also given to the relationship between the taxation system and tax morality or compliance as well as analysis on the extent of tax evasion, types of tax morality and the different cultures of trust and distrust in Croatia. The final section provides conclusions and some policy recommendations.

• Details
• Contents