In a modern and dynamic market, complex social change affects society. The main drivers of change today are the speed of development of emerging technologies and increased digital connectivity, creating the digital economy. This article outlines the need to digitalise the Croatian tax administration to harmonise with other European Union member states, which are in the process of moving to digital delivery. The article analyses the strengths, weaknesses, opportunities and threats of the Croatian tax administration to evaluate the current implementation of electronic services and to suggest how it can improve its services through digitalisation. The results showed weaknesses, such as underdeveloped information and communications technology in rural Croatia, slow development of e-government and business, and data security problems ; together with opportunities, such as lower hardware and software prices and to attract foreign investments.

The aim of this paper is to examine the roles of the Islamic voluntary sector in two jurisdictions –one is representing an Asian country, Malaysia, and the other is the newest Member State of European Union, Croatia. The investigation undertaken in the research is purely library-based, engaging in secondary data including written rules, guidelines and reports in both jurisdictions. The preliminary findings reveal that there are numerous voluntary efforts being carried out by numerous organizations in both jurisdictions (Malaysia and Croatia), in sectors such as public finance, education, quality of life and health. The research further found that these efforts could potentially bring huge impacts to the development and well-being of the society, in four different dimensions: social, finance, organizational, and legal. This research will contribute to the body of knowledge on voluntary sectors especially on the roles and implications of the voluntary sectors towards shared prosperity of the people and economy in Malaysia and Croatia.

The significant contribution of R&D to economic development and sustainability has been shown by various studies. Therefore, governments offer different fiscal instruments to attract R&D, especially regarding multinational entities (MNEs). One of the fiscal instruments are tax incentives for R&D. Furthermore, the EU has been working on the switch from Separate Taxation (ST) to Common Consolidated Corporate Tax Base (CCCTB) for longer than a decade, which will lead to harmonized R&D tax allowances, however without harmonizing the tax rates. Hence, this study aims at analyzing how ST and CCCTB impact the location of MNEs' R&D activities, tax burden and countries' tax revenue through a case study. The results show that, under ST, tax jurisdictions can stimulate MNEs' R&D activities by means of attractive tax allowances and lower tax rates. Especially for high-tax countries, the tax allowances represent an important tool for attracting R&D activities. However, under CCCTB, the location of R&D activities additionally depends on the Formula Apportionment (FA) factors of the tax base, where the countries cannot exert a direct influence. Hence, the reduction of tax rates remains the only tool left to Member States, which can lead to revenue loss on the whole. Furthermore, the FA of the tax base under CCCTB mitigates the impact of any dislocation of R&D to a low-tax country, which, under ST, leads to larger tax savings of MNEs and its impact on jurisdictions' tax revenue is greater.

Editorial for the Special Issue: “Advances in Statistical Modelling for Economic PolicyMaking” in Croatian Review of Economic, Business and Social Statistics

The design of a tax system should take into account that producers in the national economy are strongly interconnected. Increasing the tax burden not only affects the sector the activities of which taxes are directly levied on, but all other economic entities, too, because of sectoral linkages. In this empirical research, the input-output (I-O) analysis was used to analyse sectoral linkages of taxes within the Croatian economy. The results show that the largest ratio of total to direct tax effects induced by unit change of final demand in an open I-O model (type I tax multiplier) is found in sector CPA_A01 – Products of agriculture, hunting and related services. The largest ratio of total tax effects to direct tax effects per unit change of final demand in a closed I-O model – (type II tax multiplier) is found in sector CPA_T – Services of households as employers ; undifferentiated goods and services produced by households for own use. On the other hand, the lowest indicators of type I and II tax multipliers are found in sector CPA_L68A – Imputed rents of owner- occupied dwellings.

This multilevel meta-analysis examines whether emotional intelligence (EI) can be enhanced through training and identifies training effects’ determinants. We identified 24 studies containing 28 samples aiming at increasing individual-level EI among healthy adults. The results revealed a significant moderate standardized mean change between pre- and post-measurement for the main effect of EI training, and a stable pre- to follow-up effect. Additionally, the type of EI model, dimensions of the four branch model, length, and type of publication turned out to be significant moderators. The results suggest that EI trainings should be considered effective interventions.