| Title: | Digital transformation of tax administration in small EU member states : organisational capacity, the information gap, and the pre-DAC8 baseline from Croatia (2020–2024) |
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| Authors: | ID Topić, Patricija (Author) |
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| Files: |  https://organizacija.fov.um.si/sl/stevilke/let-59-st-3-2026/
https://reference-global.com/article/10.2478/orga-2026-0014
 RAZ_Topic_Patricija_2026.pdf (1,92 MB)
MD5: AA1749F60F32BBD9F17D02C0C2A57672
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| Language: | English |
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| Work type: | Article |
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| Typology: | 1.01 - Original Scientific Article |
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| Organization: | FOV - Faculty of Organizational Sciences in Kranj
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| Abstract: | Background and Purpose: The Markets in Crypto-Assets Regulation (MiCA) and the eighth Directive on Administrative Cooperation (DAC8) reshape how EU tax authorities access cryptocurrency transaction data. This study examines the organisational-capacity deficit facing a small EU tax administration on the eve of DAC8, using Croatia’s
cryptocurrency sector as the empirical setting.
Methods: Monte Carlo simulation (n=10,000; triangular distributions) is applied to primary turnover data from the
Croatian Financial Services Supervisory Agency (HANFA) for three tax streams: capital gains tax (CGT), value-added tax (VAT), and corporate income tax (CIT). The framework integrates digital-government and organisational-capacity theory with Allingham-Sandmo as secondary lens.
Results: Cumulative theoretical tax liability is €13.8 million (95% CI: €8.8M–€20.3M). VAT is more stable than CGT
(coefficient of variation, CV, 0.136 versus 0.414). A 317.7% turnover rise in 2023 coincides with pre-MiCA registration
and euro adoption. Four capacity deficits emerge: absent disaggregated tax data, minimal supervisory enforcement,
classification ambiguity, and MiCA licensing lag (first licence 9 April 2026).
Conclusion: Realised compliance effects of digital reporting depend on the receiving authority’s organisational
capacity, not information availability alone. This is the first primary-data capacity assessment of a small EU tax administration’s DAC8 readiness; the methodology is transferable across small EU economies. |
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| Keywords: | digital transformation, tax administration, organisational capacity, ryptocurrency taxation |
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| Publication status: | Published |
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| Publication version: | Version of Record |
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| Submitted for review: | 16.04.2026 |
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| Article acceptance date: | 09.06.2026 |
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| Publication date: | 19.08.2026 |
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| Year of publishing: | 2026 |
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| Number of pages: | str. 223-240 |
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| Numbering: | Vol. 59, issue 3 |
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| PID: | 20.500.12556/DKUM-100518  |
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| UDC: | 005.7:004:336.225 |
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| ISSN on article: | 1318-5454 |
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| COBISS.SI-ID: | 291596291 |
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| DOI: | 10.2478/orga-2026-0014 |
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| Publication date in DKUM: | 22.09.2026 |
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| Views: | 56 |
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| Downloads: | 0 |
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| Metadata: |    |
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| Categories: | Misc.
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