Does Croatia Need a General Anti-Avoidance Rule? Recommended Changes to Croatia’s Current Legislative Framework
This paper considers whether Croatia would benefit from the introduction of a general anti-avoidance rule into its tax system. The paper gives an overview of what tax avoidance is and differentiates the concept from the related concepts of tax evasion and fraud. The paper then describes how general...
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| Format: | Article |
| Language: | English |
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Institute of Public Finance
2005-09-01
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| Series: | Financial Theory and Practice |
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| Online Access: | http://www.ijf.hr/eng/FTP/2005/3/prebble.pdf |