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Revenue Administration Modernization Project

Abstract*

The objective of the Revenue Administration Modernization Project in Croatia is to achieve further improvements in efficiency, taxpayer services, and tax compliance through capacity-building and systems improvement in the Croatian Tax Administration (CTA). This will be accomplished by supporting the implementation of the CTA strategic plan for tax modernization and subsequent incremental refinements over the next five years. The project would have...

* The project abstract is drawn from the PAD, SAR or PGD and may not accurately reflect the project's current nature

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Development Objective

The development objective of the Project is to achieve further improvements in efficiency, taxpayer services, and tax compliance through capacity building and systems improvement in the Croatian Tax Administration (CTA). This will be accomplished by supporting the development of a strategic plan for tax modernization and assisting in its implementation over the next five years. This investment will move the tax administration closer toward harmonization of its policies and operations with EU accession expectations.

Key Details

Project Details

  • P102778

  • Closed

  • Ismail Radwan , Alberto Leyton

  • N/A

  • Croatia

  • March 27, 2007

  • (as of board presentation)

    June 28, 2007

  • December 21, 2007

  • US$ 126.10 million

  • Croatian Tax Administration

  • Europe and Central Asia

  • 2007

  • US$ 68.00 million

  • B

  • Not Applicable

  • June 30, 2015

  • BANK APPROVED

  • December 16, 2016

  • Notes

Finances

Financing Plan (US$ Millions)

No data available.
Financier Commitments
International Bank for Reconstruction and Development 68.00
Borrower/Recipient 58.10

Total Project Financing (US$ Millions)

Product Line IBRD/IDA
IBRD Commitment 68.00
IDA Commitment N/A
IBRD + IDA Commitment 68.00
Lending Instrument
Grant Amount N/A
Total Project Cost** 126.10

Summary Status of World Bank Financing (US$ Millions) as of June 30, 2025

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No data available.
Financier Approval Date Closing Date Principal Disbursed Repayments Interest, Charges & Fees

Detailed Financial Activity as of June 30, 2025

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No data available.
Period Financier Transaction Type Amount (US$)
May 1, 2017 IBRD-74710 Int Charges 2,121.20
Nov 1, 2016 IBRD-74710 Int Charges 4,352.33
Oct 19, 2015 IBRD-74710 Loan Disb -1,140,203.40
Nov 1, 2015 IBRD-74710 Int Charges 15,291.97
Nov 1, 2015 IBRD-74710 Int Charges 16,602.75
Nov 1, 2015 IBRD-74710 Loan Repay 730,792.60
Oct 31, 2015 IBRD-74710 Loan Cancel 13,242,174.00
Nov 1, 2016 IBRD-74710 Loan Repay 645,228.56
May 1, 2014 IBRD-74710 Int Charges 20,552.54
May 1, 2014 IBRD-74710 Int Charges 40,315.03
May 1, 2014 IBRD-74710 Loan Repay 888,241.94
May 1, 2015 IBRD-74710 Int Charges 91.48
May 1, 2015 IBRD-74710 Int Charges 160.84
May 1, 2015 IBRD-74710 Int Charges 15,400.80
May 1, 2015 IBRD-74710 Int Charges 23,695.41
May 1, 2015 IBRD-74710 Loan Repay 748,192.50
Nov 1, 2014 IBRD-74710 Int Charges 17,945.95
Nov 1, 2014 IBRD-74710 Int Charges 44,767.65
Nov 1, 2014 IBRD-74710 Loan Repay 805,150.25
Sep 29, 2014 IBRD-74710 Loan Disb 455,768.06
Aug 1, 2013 IBRD-74710 Loan Disb 1,826,526.00
Nov 1, 2013 IBRD-74710 Int Charges 610.15
Nov 1, 2013 IBRD-74710 Int Charges 750.88
Nov 1, 2013 IBRD-74710 Int Charges 24,373.00
Nov 1, 2013 IBRD-74710 Int Charges 28,342.14
Nov 1, 2013 IBRD-74710 Loan Repay 693,837.25
Dec 18, 2013 IBRD-74710 Loan Disb 2,974,934.00
Jun 28, 2007 IBRD-74710 Loan Commitment 68,000,000.00
Nov 1, 2021 IBRD-74710 Loan Repay 678,812.80
May 1, 2022 IBRD-74710 Loan Repay 618,354.06
Nov 1, 2020 IBRD-74710 Int Charges 2,658.41
Nov 1, 2020 IBRD-74710 Loan Repay 684,767.06
May 1, 2021 IBRD-74710 Loan Repay 708,642.70
May 1, 2019 IBRD-74710 Loan Repay 659,190.25
Nov 1, 2019 IBRD-74710 Loan Repay 653,969.25
May 1, 2020 IBRD-74710 Loan Repay 644,231.30
Nov 1, 2017 IBRD-74710 Int Charges 348.97
Nov 1, 2017 IBRD-74710 Loan Repay 682,889.90
Nov 1, 2018 IBRD-74710 Loan Repay 667,080.30
May 1, 2018 IBRD-74710 Loan Repay 705,768.25
May 1, 2016 IBRD-74710 Int Charges -281.83
May 1, 2016 IBRD-74710 Int Charges 187.89
May 1, 2016 IBRD-74710 Int Charges 93.94
May 1, 2016 IBRD-74710 Int Charges 102.21
May 1, 2016 IBRD-74710 Int Charges 30.45
May 1, 2016 IBRD-74710 Int Charges 11,737.91
May 1, 2016 IBRD-74710 Loan Repay 668,605.56
May 1, 2017 IBRD-74710 Loan Repay 639,362.30

Footnotes

Ratings

IMPLEMENTATION RATINGS

Name Review Date
Counterpart Funding Satisfactory 2015-05-13
Progress towards achievement of PDO Moderately Unsatisfactory 2015-05-13
Procurement Moderately Satisfactory 2015-05-13
Overall Implementation Progress (IP) Moderately Unsatisfactory 2015-05-13
Financial Management Satisfactory 2015-05-13
Project Management Moderately Unsatisfactory 2015-05-13
Monitoring and Evaluation Moderately Satisfactory 2015-05-13

COMPLETION RATINGS

INDICATORIMPLEMENTATION COMPLETION & RESULTS REPORT: 03-26-2018
Outcomes
Risk to Development OutcomeSubstantial
Bank Performance
Borrower Performance
Government Performance
Implementing Agency

INDEPENDENT EVALUATION RATINGS

INDICATORICR REVIEW: 07-27-2020PROJECT PERFORMANCE ASSESSMENT REPORT: 06-27-2018
Outcome RatingModerately Unsatisfactory Moderately Unsatisfactory
Risk To Development OutcomeNegligibleNegligible
Bank PerformanceModerately UnsatisfactoryModerately Unsatisfactory
Borrower PerformanceModerately UnsatisfactoryModerately Unsatisfactory
Government PerformanceNot RatedModerately Unsatisfactory
Implementing AgencyUnsatisfactoryModerately Unsatisfactory
Icr QualityNot RatedSubstantial
M&e QualityNegligibleNegligible

Results Framework

PROJECT DEVELOPMENT OBJECTIVE INDICATORS

INDICATORBASELINECURRENTTARGET
  • Decrease in taxpayer compliance costs, as assessed by taxpayer surveys.Value2.73,19At least 5% improvement.
    DateDecember 31, 2008February 28, 2015June 30, 2015
    Comment
  • Perception of taxpayers regarding the quality of service provided by CTA, as measured by periodic surveysValue2.663.19At least 5% improvement.
    DateDecember 31, 2010February 28, 2015June 30, 2015
    Comment
  • Perception of tax officers regarding the terms of employment and working environment, as measured by periodic surveys.Value3,05 (out of 5-the highest 5)3.14At least 10% improvement.
    DateDecember 31, 2010February 28, 2015June 30, 2015
    Comment
  • Decrease in taxpayer compliance costs, as assessed by taxpayer surveys. (Annual tax compliance average cost for legal entities)Value14,495 kn11,977 Kn13,770.25 kn
    DateDecember 31, 2010February 28, 2015June 30, 2015
    Comment

INTERMEDIATE RESULTS INDICATORS

INDICATORBASELINECURRENTTARGET
  • (IRI 2) Ratio of staff in inspections functions as a percentage of total staff in Zagreb Region, Local Offices, plus LTOValue57%49%61%-LTO was reorganized since January 2015
    DateDecember 31, 2012February 28, 2015June 30, 2015
    Comment
  • (IRI 5) Annual average assessments per inspector increasedValue348,075 EUR1) 348,707 EUR (all) 2) 1.050,194 EUR (LTO)3) 26At least 5% imoprovement
    DateDecember 21, 2007February 28, 2015June 30, 2015
    Comment
  • (IRI 6) Percent of total declarations by legal entities filed electronically increasedValue3.0%99.20% (VAT)90.0%
    DateDecember 21, 2007February 28, 2015June 30, 2015
    Comment
  • A Pilot LTO in Zagreb that would report directly to the head of the CTA establishedValueNo genuin National LTO existsA full-fledged national level LTO is in operationA full-fledged national level LTO with the CRMS im
    DateNovember 30, 2011February 28, 2015June 30, 2015
    Comment
  • Training per CTA staff (including distance learning)Value8 hours21,97 hours18,75 hours
    DateDecember 31, 2011February 28, 2015June 30, 2015
    Comment
  • Stop filers of the medium and small taxpayer segmentsValue2.814.462.00
    DateDecember 31, 2011December 31, 2013June 30, 2015
    Comment
  • E-learning modules developed and implementedValue2.005.0010.00
    DateJune 30, 2013February 28, 2015June 30, 2015
    Comment
  • VATValue2.814.462.00
    DateDecember 31, 2011December 31, 2013December 31, 2014
    Comment
  • CITValue4.444.332.00
    DateDecember 31, 2011December 31, 2012December 31, 2014
    Comment
  • PITValue3.683.812.00
    DateDecember 31, 2011December 31, 2012December 31, 2014
    Comment