University of Twente Student Theses


Administrative dimensions of tax system reform in transition countries : comparison between Croatian and Slovenian tax administration

Dragojlovic, A. (2008) Administrative dimensions of tax system reform in transition countries : comparison between Croatian and Slovenian tax administration.

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Abstract:This master thesis presents administrative dimensions of Tax system reform in transition countries. Efficient and effective reform of tax policy and Tax Administration is essential for successful economic reforms. The major mistake in tax reform in transition countries was focus primarily on modernizing tax policies and relegating tax administrationand taxpayer issues to a remote second place. The results have been in many cases a decreasing level of tax collections and an increasing level of tax evasion. It was clear that there is no successful tax reform without, also successful tax administration reform. Unequal treatment of taxpayers, a weak enforcement strategy and poor focus on taxpayers are results of inadequate organizational and management structures. As a theoretical framework Street-level bureaucracy theory, tax theory, and organizational theory are adopted. The theoretical framework clearly defines desirable organizational and management state structures in tax administration in transition countries. The empirical part consists of comparative analysis between two countries: Croatia and Slovenia. They were members of former Yugoslavia republics and are characterized by planned socialism background. The analysis is based on data collected using the primary and secondary sources - documentary analysis, the archival technique, documents, and media. Planned socialism legacy explains the starting position for reforms characterised by a low level of effectiveness and efficiency of Tax Administrations in both countries. On the other side, the higher gap between the desirable and current organizational and management state structure in Croatian than in Slovenian Tax Administration explains the higher level of tax evasions in Croatia. To conclude, based on the results of comparative analyzes between these two countries various recommendation are proposed for Serbia. Establishment of an adequate organizational and management state structure for Serbian tax administration is right the way to decrease levels of tax evasion and to increase levels of collected taxes
Item Type:Essay (Master)
Faculty:BMS: Behavioural, Management and Social Sciences
Subject:88 social and public administration
Programme:Public Administration MSc (60020)
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