Maja Klun, Helena Blažić
Tax Compliance Costs for Companies in Slovenia and Croatia
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The paper compares research on tax compliance costs for companies in two transition countries – Slovenia and Croatia – with other studies. The main purpose of the comparison is to discover whether the conclusions of the two research projects are similar to those of other studies, and what form any differences take. Aggregate tax compliance costs as a percentage of GDP were evaluated at around 1.2% of GDP in Croatia and about 1% in Slovenia, which is quite similar to other studies. Similarity was found also in their regressiveness and tax structure. Some differences were found in the cost type structure.