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Tax expenditures and the efficiency of Croatian value added tax

机译：税收支出和克罗地亚增值税的效率

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摘要

The main aim of this paper is to provide a systematic overview of value added taxation in Croatia along with main changes in relevant legislation and to estimate total amount of tax expenditures. Results show that the proportion of tax expenditures in GDP in Croatia in 2010 amounted to less than 4%, a proportion lower than in any of the EU new member states, as well as almost twice as low as the EU-27 average. It can be concluded that the Croatian value added taxation system is efficient in this way, as was additionally shown by an analysis according to which Croatia in 2010 had better efficiency indicators than all the observed EU member states. The Croatian VAT system is mainly harmonized with EU directives, but abolition of the zero rate is still expected; this will increase government revenue by approximately 0.4-0.8% of GDP, depending on a chosen scenario. It has been suggested that a detailed analysis of the overall value added taxation system should be initiated, with the aim of optimizing cost-benefits. The main focus should be placed on the determination of the optimal VAT registration threshold, the costs and benefits of the introduced reliefs and exemptions in the tax system and the potential effects of the repeal of the zero rate.
机译：本文的主要目的是提供克罗地亚增值税的系统概述以及相关法规的主要变更，并估算税收支出总额。结果显示，2010年克罗地亚的税收支出占GDP的比例不到4％，低于任何欧盟新成员国的比例，几乎是欧盟27国平均水平的两倍。可以得出的结论是，克罗地亚增值税制度以这种方式是有效的，分析还表明，根据该分析，2010年克罗地亚的效率指标要高于所有观察到的欧盟成员国。克罗地亚的增值税制度主要与欧盟指令保持一致，但仍有望取消零税率;根据选择的方案，这将使政府收入大约占GDP的0.4-0.8％。有人建议应该对整个增值税体系进行详细分析，以优化成本效益。应将主要重点放在确定最佳增值税登记最低限额，税收制度中实行的减免税的成本和收益以及废除零税率的潜在影响上。

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