Hrvoje Arbutina is Professor of the Tax Law, head of the Department of Financial Law and Financial Science, Faculty of Law, University in Zagreb, and director of the Postgraduate Study in Fiscal System and Fiscal Policy. He is the co-author of textbooks and a study of international tax law, the author of many articles and participant in research projects. He is the member of editorial board of the scientific journals “Colected Papers of Zagreb Law Faculty”, “Financial Theory and Practice” and “Croatian and Comparative Public Administration”.