Importance of theoretical value added tax for Croatia’s fiscalcapacity in the context of the European Union
The main purpose of this article is to assess Croatia’s fiscal capacity in 2007 by means of the National Accounts Supply and Use Tables (SUT) approach and its harmonisation with EU regulations. National fiscal capacity is important for assessing an EU member country’s contribution to the EU budget....
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Institute of Public Finance
2012-09-01
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| Series: | Financial Theory and Practice |
| Subjects: | |
| Online Access: | http://www.ijf.hr/upload/files/file/FTP/2012/3/sutalo-vuglar-ivandic.pdf |