The paper deals with fiscalization, which last year caught the attention of the entire Croatian economy. Fiscalization implies stricter oversight of taxpayers' income with the intention of collecting higher tax revenues. Part of that money would not come to government if there was no fiscalization.

The authors studied whether the implementation of fiscalization influenced Croatian businesses and in what ways were they affected. They analyze what went well and what were the problems that have arisen in its implementation. The process is described in the first part, which is followed by the analysis of empirical data, collected by interviews and surveys.