Gadzo, Stjepan; Klemencic, Irena - In: Financial Theory and Practice 38 (2014) 3, pp. 277-302
The paper takes a tax policy perspective in analysing the approach to tax avoidance in Croatia and expounding its existing shortcomings. It is argued that Croatia is yet to develop a coherent legislative framework suitable for curbing tax avoidance in an equitable, efficient and simple way. One...