期刊名称：Pravni vjesnik - Quarterly Journal of Law and Social Sciences
印刷版ISSN：0352-5317
出版年度：2014
卷号：30
期号：1
页码：115-133
语种：English
出版社：Pravni fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku
摘要：Reduction of government economic activity in the past 30 years was accompanied by a proportionate decrease in the scope and form of government taxation. The financial crisis that erupted in 2008 changed this paradigm, as it was expected from the state to once again intervene in order to restore calmness to markets. In this context, taxation became the most important tool of government policy. Therefore, in this paper an examination of the nature of the government policy during the crisis was undertaken. After the nature of government taxation policy was determined, and its importance for the state itself established, a case study in the form of a comparative analysis was undertaken. By using the example of Croatia as a reference, taxes of goods and services, inheritance taxes and personal income taxes were analyzed. In the last part of the paper conclusions were driven concerning Croatian taxation policy with reference to the financial crisis 2008-2013.
