The Role of Social Policy in the Tax Policy of the Republic of Croatia: Expert Opinion Survey

Rad prikazuje stavove hrvatskih poreznih stručnjaka o socijalnim aspektima porezne politike, odnosno vertikalnoj pravednosti. Rezultati se temelje na anketi poreznih stručnjaka provedenoj 2013. godine, koja obuhvaća zaposlenike privatnog, javnog i akademskog sektora. Provedena je analiza odgovora na tridesetak pitanja o glavnim poreznim oblicima. Ističe se prilično visoka sklonost vertikalnoj pravednosti te, sukladno tome, adekvatna povezanost odgovora na pojedina pitanja porezne politike s odgovorom na pitanje o vrijednosnom stavu o poreznoj pravednosti. Provođenju socijalne politike porezima nešto su manje skloni akademski djelatnici ekonomisti iz područja javnih financija, te pravnici iz akademskog sektora.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