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Citizens' View on Taxation in a Post-Transition Country: The Case of Croatia
Društvena istraživanja ( IF 0.467 ) Pub Date : 2019-11-22 , DOI: 10.5559/di.28.4.04
Helena Blažić , , Ana Štambuk

This paper presents the views of Croatian citizens about some of the most relevant aspects of the tax system. The research builds on previous broader research into the views of tax experts in Croatia. The current research objectives include: revealing citizens' views about the most important tax issues, establishing the influence of demographic characteristics and attitudes towards redistribution on their answers, and the comparison of their views with those of tax experts. On the one hand, citizens mostly advocate the abolishment of inheritance and gifts taxation, as well interest taxation, but on the other hand, they advocate the introduction of bank taxation and junk food taxation. They are in favour of broadening the reduced VAT rate to encompass all foodstuffs. The regression results suggest a strong influence of the redistributive notion of the tax system, followed by real estate ownership, income level, education level and work status. Comparison with the answers of professionals reveals a statistically significant difference. The paper should contribute to the awareness of public acceptance of the tax system and policy and provide some guidance about their changes.

中文翻译:

过渡后国家的公民税收观:以克罗地亚为例

本文介绍了克罗地亚公民对税收体系最相关方面的看法。该研究建立在先前对克罗地亚税务专家观点的更广泛研究的基础上。当前的研究目标包括:揭示公民对最重要税收问题的看法,确定人口统计学特征和对再分配的态度对其回答的影响,以及将他们的看法与税收专家的看法进行比较。一方面,公民大多主张废除遗产税和赠与税以及利息税,但另一方面,他们主张实行银行税和垃圾食品税。他们赞成将降低的增值税率扩大到所有食品。回归结果表明,税收制度的再分配概念具有很大的影响力,其次是房地产所有权,收入水平,教育水平和工作状况。与专业人士的答案进行比较,发现统计学上的显着差异。该文件应有助于提高公众对税收制度和政策的接受程度,并就其变化提供一些指导。
更新日期:2019-11-22
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