Monetare und Fiskale Behorden in der Republik Kroatien die Herausporderungen der Globalisierung

Abstract

The relationship between monetary and fiscal authorities in the Republic of Croatia depends on the quality structure and functioning of the central bank, i.e. the Croatian National Bank on the one hand, and the structure and functioning of the Ministry of Finance and tax administration on the other. Both institutions are directly involved with political authorities in the country, as well as with achieving the set economic objectives, which aim for a faster, high-value economic development of the country. The activities of the Croatian National Bank are conducted in the interest of overall national economy, whereas the tax administration activities are conducted in the interest of the national budget. Certain tax administration data are available to the public, such as tax rates, the assessed, paid or unpaid taxes in the amount reported by the taxpayer, i.e. in the amount determined by tax authorities. Other data established and kept by tax administration officials are confidential, such as business operations and management of taxpayers. In their activities, tax administration officials cooperate with the financial police and other authorized bodies that participate in determining, collecting and control of public revenues