TAX PROCEDURES IN DIGITAL DECADE – SITUATION ASSESSMENT AND PERSPECTIVES

Abstract

The digital transformation of public administration is of strategic importance for Croatia, and digitization has been an important goal in shaping public policy in Croatia and the European Union in recent years. Modernization of Croatian public administration and fast and reliable public service delivery are necessary for a stimulating entrepreneurial environment and better living conditions for all citizens. Public administration needs stable institutions, which should be oriented towards the satisfaction of all users, but at the same time sufficiently adaptable to the numerous social challenges. The fundamental task of tax administrations is to educate and inform taxpayers about their obligations, provide them with assistance, process applications in a timely and professional manner, and ensure accuracy and fairness in the determination and allocation of obligations, thereby strengthening trust in the tax administration as an institution and consequently encouraging taxpayers to voluntarily fulfill their obligations as responsible citizens of the Republic of Croatia. Citizens, tradesmen and entrepreneurs communicate with the tax administration on a daily basis, so there is a strong awareness among the public of the need for efficiency, fairness and competence of the tax administration in every area. The digital transformation of tax administration can significantly impact the synergy between tax administration and taxpayers. Taxpayers will have new, modern, and widely available communication channels that allow access to accurate, timely data at any time and from any location, and the tax administration will have the ability to process data quickly, efficiently, and accurately and take the necessary actions to collect revenue. This paper presents the progress of the Republic of Croatia in the digitization process and the changes in the regulations, and compares the state of digitization in the Republic of Croatia and Estonia, which is the leader in Europe in terms of the level of digitization in the field of public services.