Does Croatia need a general anti-avoidance rule? Recommended changes to Croatia's current legislative framework

Prebble, Rebecca

doi:.

Does Croatia need a general anti-avoidance rule? Recommended changes to Croatia's current legislative framework

Rebecca Prebble, Faculty of Law Victoria University of Wellington, New Zealand and Institute of Public Finance, Zagreb, Croatia

Abstract
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 anti-avoidance rules work. The paper gives an overview of Croatia's tax system, including the measures the country already has to combat tax avoidance, and concludes that a general anti-avoidance rule is necessary. The paper draws on the experiences of countries with legal systems similar to that of Croatia to suggest the form that a Croatian general anti-avoidance rule should take.

Keywords: tax, tax avoidance, tax evasion, shams, Croatia, abuse of rights, general anti-avoidance rule, Constitution.

Year: 2005 | Volume: 29 | Issue: 3 | Pages: 211 - 227

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