Sažetak In order to shape tax reform it is necessary objectively to assess the current stateof-
the-art of and of the outlook for the tax system. After having reviewed all previous reforms in …

This research is based on tax policy opinion survey data collected in Bosnia and
Herzegovina (B&H) among tax experts. A special focus of the survey was to investigate the …

Budget constrains push several changes in fiscal policy and Slovenia is not an exemption.
Several debates and policy changes were focused on fiscal golden rule, decrease of social …

Budget constrains push several changes in fiscal policy and Slovenia is not an exception.
Several debates and policy changes were focused on the fiscal golden rule, decrease of …

Following the tax policy priorities put forward by the European Commission and taking into
consideration the reduction of budget deficit, Slovenia made several changes in the tax …

Svrha rada je istražiti utjecaj nekih sociodemografskih obilježja stručnjaka na njihove
stavove o poreznoj sustavu i poreznoj politici. Provedena je anketa o stanju i perspektivama …

Sažetak The paper presents the attitudes of Croatian tax experts concerning social aspects
of tax policy-vertical equity of taxation. The results are based on an expert opinion survey …

This article examines the way in which classification of financial instruments as debt or
equity has developed in the Swedish income taxation system over the past 25 years …