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master's thesis
Načela poreznog postupka
2023. urn:nbn:hr:170:785277
Topić, Antonia
University of Split
Faculty of Law

Cite this document

Topić, A. (2023). Načela poreznog postupka (Master's thesis). Split: University of Split, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:170:785277

Topić, Antonia. "Načela poreznog postupka." Master's thesis, University of Split, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:170:785277

Topić, Antonia. "Načela poreznog postupka." Master's thesis, University of Split, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:170:785277

Topić, A. (2023). 'Načela poreznog postupka', Master's thesis, University of Split, Faculty of Law, accessed 01 April 2025, https://urn.nsk.hr/urn:nbn:hr:170:785277

Topić A. Načela poreznog postupka [Master's thesis]. Split: University of Split, Faculty of Law; 2023 [cited 2025 April 01] Available at: https://urn.nsk.hr/urn:nbn:hr:170:785277

A. Topić, "Načela poreznog postupka", Master's thesis, University of Split, Faculty of Law, Split, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:170:785277

Metadata
TitleNačela poreznog postupka
AuthorAntonia Topić
MentorZoran Šinković (mentor)
Committee memberPetar Bačić (predsjednik povjerenstva)
Committee memberZoran Šinković (član povjerenstva)
Committee memberLucija Sokanović (član povjerenstva)
GranterUniversity of Split
Faculty of Law
Split
Defense date and country2023-06-20, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Odredbama poreznog postupka uređuje se provedba zahtjeva iz porezno- pravnog odnosa odnosno porezno-dužničkog odnosa, a samim time izvršavaju se propisi materijalnog poreznog sustava. Porezni postupak je specifičan upravni postupak koji provode upravna tijela poput Ministarstva financija odnosno Središnji ured porezne uprave, područni uredi porezne uprave i ispostave područnih ureda porezne uprave, te tijela jedinica lokalne i područne samouprave, a sve kako bi utvrdili i naplatili poreze i... More druga javna davanja sukladno odredbama Općeg porezog zakona. Porezno je tijelo dužno u poreznom postupku utvrditi sve činjenice koje su bitne za donošenje zakonite i pravilne odluke, pri čemu je potrebno s velikom pažnjom utvrditi i one činjenice koje idu u korist poreznog obveznika. Opći porezni zakon je poseban zakon prema propisima materijalnog, carinskog te poreznog prava jer on tim propisima daje prednost nad primjenom Općeg poreznog zakona dok se na odredbe Zakona o općem upravnom postupku primjenjuju na područje poreznog postupka samo supsidijarno. Porezni obveznici imaju obvezu plaćanja poreza, ali uloga poreznih obveznika nije samo plaćanje poreza već i uživanje svojih prava. Porezni obveznik je termin koji označava i fizičku i pravnu osobu koja je dužna platiti porez odnosno podmiriti poreznu obvezu. Less
Abstract (english)
The provisions of the tax procedure regulate the implementation of requests from the tax-legal relationship, that is, the tax-debtor relationship, and thus the regulations of the material tax system are implemented. The tax procedure is a specific administrative procedure carried out by administrative bodies such as the Ministry of Finance, i.e. the Central Office of the Tax Administration, regional offices of the tax administration and branches of the regional offices of the tax... More administration, and bodies of local and regional self-government units, all in order to determine and collect taxes and other public duties according to the provisions of the General Tax Code. In the tax procedure, the tax authority is obliged to determine all the facts that are essential for making a legal and correct decision, while it is necessary to determine with great care those facts that are in favor of the taxpayer. The General Tax Law is a special law according to the regulations of material, customs and tax law, because it gives priority to those regulations over the application of the General Tax Law, while the provisions of the Law on General Administrative Procedure are applied to the area of tax procedure only subsidiarily. Taxpayers have an obligation to pay taxes, but the role of taxpayers is not only to pay taxes but also to enjoy their rights. Taxpayer is a term that denotes both a natural and a legal person who is obliged to pay tax or settle a tax liability. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:170:785277
Study programmeTitle: Specialist administrative studies
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ica javne uprave (stručni/a specijalist/ica javne uprave)
Type of resourceText
File originBorn digital
Access conditionsClosed access
Terms of useLicence In copyright icon
Created on2023-07-18 11:51:36
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