Key obstacles include an unstable regulatory framework, lack of skilled workforce, and complex administrative procedures. AmCham recommends further tax relief to boost competitiveness and attract investments. Proposed measures include reducing income tax rates, raising non-taxable personal allowances, extending deadlines for tax returns, simplifying administration, and advancing digitalization of the Tax Authority. It also stresses the importance of fairer, advisory-oriented tax authorities and alignment of Croatian legislation with EU practices. Special focus is placed on reducing labor tax burdens, introducing employee reward incentives, supporting workers’ health, and creating a more attractive investment climate in Croatia.