Ksenija Cipek

Ksenija Cipek is based in Zagreb, Croatia and she is a lecturer at the local University of Law and a Member of European Law Institute. Ksenija has over 20 years experience working at the Ministry of Finance and the Tax Administration. She is a highly respected and recognised tax expert who has been heavily involved in lawmaking. Ksenija is also an author and books writer.

Writes about:

Direct Taxes; Tax Systems; Europen Tax Legislation; Legal and Risk Management; Compliance; International Taxation.

Frequency of writing:


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  • Articles by Ksenija Cipek

  • The size of the VAT fraud is difficult to measure in itself. One of the most commonly accepted indicators used pointing to the scale of the problem is the ‘VAT gap’. It estimates the overall difference between the expected VAT revenue and the amount actually collected.
  • The Court of Justice of the European Union (CJEU) has consistently reinforced that a taxpayer’s right to deduct input VAT incurred is fundamental and that any conditions placed on it should not affect its efficacy and basic application .
  • Binding rulings provide legal certainty for taxpayers, for example by explaining how to interpret and apply national tax legislation on transactions and structures in complex situations that can be purely domestic or cross-border. Legal certainty is an important factor in making economic or investment decisions.
  • Tax reform in Croatia began in 2016 by amending 13 tax laws and 3 customs laws. The objectives of the reform were to strengthen the investment climate, to increase the disposable income of citizens and consequently to increase consumption through the increase of the non-taxable part of income, to reduce the tax burden on wages through new tax brackets and tax rates, through changes in the system of profit tax by introducing possibility of paying the lump sum tax and by applying the cash principle in calculating profit, and through changes in VAT system by increasing the threshold for entering in the VAT system and other changes.
  • The digital economy changes our interactions, shopping and business. Digital companies grow much faster than the economy in general, a trend that will continue. Digital technologies bring numerous benefits to society and, from the point of view of taxation, create opportunities for tax administrations and provide solutions for reducing administrative burdens, facilitating co-operation among tax authorities, as well as combating tax evasion.
  • Greater understanding of the behavioral motive triggered by taxpayers in fulfilling or failing to meet their tax obligations can help the tax administration to adopt approaches that will increase voluntary compliance and which will improve the effectiveness of non-compliance activities.
  • A number of tax administrations have long ago established systems or processes aimed at reducing administrative burdens imposed to taxpayers, especially obligations related to tax on labor, including automated reporting on payroll.
  • At the global level, there is not only no unified tax treatment of bitcoin or other crypto currency (which is not surprising since each country decides on its tax system depending on many factors), but there is also no single definition of what bitcoin actually is, or any other crypto currency.
  • One of the tax risks managed by taxpayers is the risk of disclosing data that will be important for the determination of tax liabilities.
  • To the mutual linkage of legislation, as complete law in a particular country, and the development of technology, especially in the field of information technology and artificial intelligence, has often not been paid enough attention in the past.
  • With the Act on Amendments to the Tax Administration Act , the Tax Administration of the Republic of Croatia obtained the legal framework for adopting the concept of horizontal monitoring, although the term itself was already applicable in the everyday work of the Tax Administration.
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