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Non-Tax Levies In The Agricultural Sector Of The Republic Of Croatia

Author

Listed:
  • Mladena Bedekovic

    (Virovitica University of Applied Sciences)

  • Danijela Vakanjac

    (Virovitica University of Applied Sciences)

Abstract

Among the numerous financial burdens of natural and legal entities, non-tax and parafiscal levies certainly occupy a significant place, and these levies represent an issue faced by the professional and scientific community. The main aim of this paper is to determine the conceptual differentiation between non-tax levies and parafiscal levies, and to investigate the attitudes of agricultural holdings regarding these levies and their impact on the agricultural sector. In order to go deeper into the research issues, specific goals are also defined in the paper. One of the specific goals is to determine whether non-tax levies have a negative impact on agricultural activity, while the other specific goal is to establish whether frequent changes in the legal and institutional framework of non-tax levies negatively affect the competitiveness of Croatian agriculture, and whether the structural reforms to date have affected the competitiveness of the agricultural sector. Empirical research was conducted on a sample of 197 agricultural holdings, and the obtained data were analyzed by descriptive statistical analysis, multiple regression analysis and correlation analysis. The research results showed that non-tax levies have a negative impact on the development and representation of the agricultural sector in the economy) and that frequent changes in the legal and institutional framework of non-tax levies have a negative impact on the competitiveness of Croatian agriculture, as well as that structural reforms and measures to abolish or reduce non-tax levies have an effect on increasing competitiveness.

Suggested Citation

  • Mladena Bedekovic & Danijela Vakanjac, 2024. "Non-Tax Levies In The Agricultural Sector Of The Republic Of Croatia," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 33(1), pages 43-64, june.
    • Handle: RePEc:avo:emipdu:v:33:y:2024:i:1:p:43-64
    DOI: 10.17818/EMIP/2024/1.3
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    References listed on IDEAS

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    1. Saranda Lajqi & Mentor Thaqi & Krenare Kaciu & Hysen Bytyqi & Besnik A. Krasniqi, 2017. "Impact Of Agricultural Intervention Programs On Income And Employment: Evidence From Vegetable Sector In Kosovo," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 26(2), pages 561-592, december.
    2. Sabina Hodzic & Vjekoslav Bratic, 2015. "Comparative Analysis Of Environmental Taxes In Eu And Croatia," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 24(2), pages 555-578, december.
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      More about this item

      Keywords

      agricultural holdings; agriculture; competitiveness; non-tax levies; parafiscal levies;
      All these keywords.

      JEL classification:

      • C10 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - General
      • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
      • Q10 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - General

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