THE ROLE OF SOCIAL POLICY IN THE TAX POLICY OF THE REPUBLIC OF CROATIA: EXPERT OPINION SURVEY

The paper presents the attitudes of Croatian tax experts concerning social aspects of tax policy - vertical equity of taxation. The results are based on an expert opinion survey carried out in 2013, which encompassed employees from private, public and academic sectors. The analysis of answers to about thirty questions about main tax forms was conducted. Quite a high inclination to vertical equity could be observed In accordance, adequate correlation between the answers to different tax policy questions with the answer to the question regarding tax equity value is established. Experts in public finances from the academic sector are somewhat less inclined to implement social policy measures through taxation than the lawyers from the academic sector are.