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undergraduate thesis
Porezni nadzor
2023. urn:nbn:hr:170:400504
Basarić, Tea
University of Split
Faculty of Law

Cite this document

Basarić, T. (2023). Porezni nadzor (Undergraduate thesis). Split: University of Split, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:170:400504

Basarić, Tea. "Porezni nadzor." Undergraduate thesis, University of Split, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:170:400504

Basarić, Tea. "Porezni nadzor." Undergraduate thesis, University of Split, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:170:400504

Basarić, T. (2023). 'Porezni nadzor', Undergraduate thesis, University of Split, Faculty of Law, accessed 29 January 2025, https://urn.nsk.hr/urn:nbn:hr:170:400504

Basarić T. Porezni nadzor [Undergraduate thesis]. Split: University of Split, Faculty of Law; 2023 [cited 2025 January 29] Available at: https://urn.nsk.hr/urn:nbn:hr:170:400504

T. Basarić, "Porezni nadzor", Undergraduate thesis, University of Split, Faculty of Law, Split, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:170:400504

Metadata
TitlePorezni nadzor
AuthorTea Basarić
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 country2023-07-05, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Strateški je cilj poreznog nadzora učinkovit i ekonomičan nadzor pravilnosti obračuna plaćanja poreza i drugih javnih davanja. Odabir poreznih obveznika obavlja se na temelju procjene rizika koja predstavlja podlogu za godišnje planiranje. Porezni nadzor započinje dostavom obavijesti o poreznom nadzoru. U slučaju ugrožavanja svrhe poreznog nadzora, obavijest se ne mora dostaviti prije početka nadzora. Porezni obveznik dokazuje činjenice na nekoliko načina: davanjem obavijesti, predočavanjem evidencije te vođenjem i predočavanjem poslovnih knjiga, poslovne dokumenatcije te drugih isprava. Predmetom poreznih nadzora smatraju se provjeranja poreza u određenom razdoblja oporezivanja, provjeranja činjenica koje nisu u vezi s djelatnošću poduzetnika, te provjeranja odnosa vlasnika društva i društva kod trgovačkog društva.
Abstract (english)
The strategic goal of taxation is to ensure efficient and cost-effective monitoring of the payment of taxes and other public grants. The selection of taxpayers is based on the risk assessment that is the basis for annual planning. Tax monitoring starts with the delivery of tax audit notice. In case of endangering the purpose of tax supervision, notification must not be provided before the start of supervision. The taxpayer proves the facts in a number of ways: giving information, presenting records, and guiding and presenting business books, business documents and other documents.. The subject of tax inspections are considered to be checks of taxes in a certain period of taxation, verification of facts that are not related to the activity of the entrepreneur, and verification of the relationship between the owner of the company and the company with the company.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:170:400504
Study programmeTitle: Administrative Studies
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave)
Type of resourceText
File originBorn digital
Access conditionsClosed access
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Created on2023-07-18 13:33:49