The evolution of modern healthcare underscores the crucial question of societal priorities in development. When distributing finite healthcare resources, decision-makers must weigh numerous factors and navigate a range of sometimes conflicting criteria, including equity, access, fairness, and effectiveness. This chapter aims to survey the social implications of digital literacy as a pivotal element for the optimal advancement of P5 medicine, with the objective of enhancing healthcare services. The untapped potential of telemedicine and other emerging P5 technologies remains substantial in terms of their integration into routine medical practice. Adequate digital literacy among both healthcare providers and users stands as a vital prerequisite for the successful adoption and further evolution of these innovations. Coupled with improved health literacy, these factors collectively should contribute to the provision of superior healthcare services and consequently to the overall well-being of the populace.

Long-term unemployment (when a person is jobless for more than 12 months) can have serious negative consequences for the individual, society and its economic system. People who are unemployed for a long-term period find it more difficult to be employed as time goes by. Long-term unemployed persons often have limited employability, due to their low level of educational attainment, loss of skills and the substantial expenditures that are necessary to restore these skills. They also face significantly lower earnings and restricted career prospects. The participation rate of the long-term unemployed in employment programmes is usually very low. The article considers the significance of long-term unemployment in Croatia and measures for its reduction.

The main purpose of the paper is to determine the connection and mutual causality of the tax and hidden tax burden and their influence on the development of tourism sector and its competitiveness in Croatia. In the part on taxes burden the attention is dedicated to the corporate income tax (CIT) and the value added tax (VAT). In comparison to other countries, CIT rate in Croatia is not so high, while the current reduced VAT rate of 10% is only applied to accommodation services. The Croatian fiscal system includes an extensive list of hidden fees, and neither the number of these different fees nor the way in which they are calculated is fully known

Background: A lower tax morality leads to an increased readiness to become active in the unofficial economy and causes the lack of public revenues. Objectives: The aim of this paper is to investigate determinants that shape tax morale of Croatian citizens. Methods/Approach: An ordered logit model is employed to evaluate which determinants shape tax morale of Croatian citizens. Data for the research were collected from 2,000 face-to-face interviews conducted in Croatia in late 2015. Results: The descriptive analysis illustrates that 52 percent of respondents reported a high level of tax morale, 26 percent of respondents have a low tax morale, while 8 and 14 percent have a mid-low and a mid-high tax morale, respectively. The ordered logit analysis revealed that gender, age, financial situation, region, and participation in the unofficial economy have an impact on the tax morale. Conclusions: Besides socio-demographic, socio-economic, and spatial determinants, a great number of sanctions for participation in informal activities also shapes tax morale of the Croatian citizens. More precisely, marginal effects show that those perceiving the expected sanctions as “normal tax or social security contributions due, plus a fine or a prison sentence” have by 6.3 percentage points higher probability of reporting the highest tax morale than others.

The shadow economy encompasses all areas of economic activity, which are officially considered inconsistent in comparison to the ideological prevalent form of economic organisation. The definition of ‘shadow’ or ‘underground’ economy is not firmly fixed but subject to change and varying criteria. There is a whole range of measuring methods adopted according to various principles. The text shows the connection between the shadow economy and economic policy, what stimulates growth of the shadow economy and what measures can be taken to influence the way it develops. After a short introduction, definition and measuring are explained. Section 3 is dedicated to the situation in Croatia, where various methods are explained followed by section 4 which explains the links between the shadow economy and economic crisis. The article finishes with conclusions and recommendations for improvement.

This article presents a comparative review of systems of collection of pension contributions in three Central European countries. We discuss some basic requirements for successful contribution collection and show how these three countries fare in that regard. The changing role of the social security institutions is described. The broad trend toward integrated collection systems, with an enhanced role of the tax authority is clearly discerned, although with some country-specific features. Contribution compliance is analysed for the largest group of insured persons – employees, using the indicator: covered wage bill (as percentage of GDP). The value of this indicator has mostly been decreasing in the 2000s. This is not a satisfactory development and could contribute to the deteriorating financial sustainability of public pension systems.