This article considers value added tax issues in Croatia. Generally, Croatian VAT is in accordance with the Sixth Directive of EU. This Directive was the model on which the Croatian VAT was designed. It raises design issues for other countries implementing a VAT/GST. In Croatia, the tax treatment of financial services is different from the solution in the Directive, giving unjustified advantage (tax exemption) to certain financial institutions. Originally there was only one tax rate, but later, dictated by political need, a zero rate was introduced. The author considers other issues of implementation including the length of accounting periods.
"Value Added Tax in Croatia - An (Almost) Perfect Tax in an Imperfect Environment ,"
Revenue Law Journal: Vol. 10
, Article 8.
Available at: https://epublications.bond.edu.au/rlj/vol10/iss1/8