Özet:

Phenomena such as globalization and Europeanization require changes in all areas of social life. Some of these areas accept the changes, or even are their originators, while some of these fields are less disposed to as it is the area of taxation. Similarly, social institutions and the tax authorities are faced with the inevitable transformations. Tax Administration as a segment of tax authorities today more than ever is placed before the challenges of building a new quality of relations with taxpayers. Among other things, the relations of tax administrations and taxpayers should be based on the principles of trust and cooperation. The adoption of the General Tax Act 2000 in Croatia symbolized a major contribution to the necessary legal certainty of taxpayers. Codified tax procedural rules are meant to contribute to greater legal certainty through the major step forward in achieving transparent and simple tax system. Indeed, such a „tax constitution„ should contribute to greater efficiency of the tax system that is evident as more efficient revenue collection. Since the entry into force, General Tax Act, January 2001, the only minor changes were adopted during the 2008th year, and led to the adoption of the new legal text. However, the new General Tax Act did not bring the expected changes, but just partial new solutions so the expectations of the academic and professional community remained unfulfilled. The author analyzes and points to some aspects of inevitable changes that must that are expected to occur- especially the question of the principle of acting in good faith and one procedural aspect that applies to the tax statute of limitations. Some of these modifications can be called the modernization or „Europeanization" of Croatian tax procedural rules but basically they are just part of an evolutionary movement with a change of many paradigms in tax areas.

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