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master's thesis
Prestanak prava i obveza iz porezno-dužničkog odnosa
2025. urn:nbn:hr:170:895231
Runjić, Mirjana
University of Split
Faculty of Law

Cite this document

Runjić, M. (2025). Prestanak prava i obveza iz porezno-dužničkog odnosa (Master's thesis). Split: University of Split, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:170:895231

Runjić, Mirjana. "Prestanak prava i obveza iz porezno-dužničkog odnosa." Master's thesis, University of Split, Faculty of Law, 2025. https://urn.nsk.hr/urn:nbn:hr:170:895231

Runjić, Mirjana. "Prestanak prava i obveza iz porezno-dužničkog odnosa." Master's thesis, University of Split, Faculty of Law, 2025. https://urn.nsk.hr/urn:nbn:hr:170:895231

Runjić, M. (2025). 'Prestanak prava i obveza iz porezno-dužničkog odnosa', Master's thesis, University of Split, Faculty of Law, accessed 10 April 2025, https://urn.nsk.hr/urn:nbn:hr:170:895231

Runjić M. Prestanak prava i obveza iz porezno-dužničkog odnosa [Master's thesis]. Split: University of Split, Faculty of Law; 2025 [cited 2025 April 10] Available at: https://urn.nsk.hr/urn:nbn:hr:170:895231

M. Runjić, "Prestanak prava i obveza iz porezno-dužničkog odnosa", Master's thesis, University of Split, Faculty of Law, Split, 2025. Available at: https://urn.nsk.hr/urn:nbn:hr:170:895231

Metadata
TitlePrestanak prava i obveza iz porezno-dužničkog odnosa
Title (english)TERMINATION OF RIGHTS AND OBLIGATIONS FROM THE TAX DEBT RELATIONSHIP
AuthorMirjana Runjić
MentorZoran Šinković (mentor)
Committee memberLucija Sokanović (predsjednik povjerenstva)
Committee memberZoran Šinković (član povjerenstva)
Committee memberLuka Pribisalić (član povjerenstva)
GranterUniversity of Split
Faculty of Law
Split
Defense date and country2025-01-16, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Cilj ovog rada je istraţiti pravni okvir koji regulira prestanak prava i obveza u porezno-duţniĉkom odnosu s posebnim naglaskom na razloge i naĉine kojima se okonĉavaju porezne obveze. Rad pruţa pregled povezanih pravnih instituta poput isplate, prijeboja, oprosta, zastare, smrti poreznog duţnika i gubitka prava na ispunjenje zahtjeva. Posebna paţnja posvećena je specifiĉnim situacijama poput otpisa poreznog duga, obroĉne otplate i utvrĊivanja zlouporabe prava, ĉime se nastojalo ukazati na ravnoteţu izmeĊu interesa drţave i poreznih obveznika. Analiza je pokazala da precizna i pravovremena regulacija porezno-duţniĉkih odnosa osigurava pravnu sigurnost i uĉinkovito upravljanje poreznim sustavom. Potrebno je kontinuirano prilagoĊavati zakonodavni okvir kako bi se unaprijedila uĉinkovitost i praviĉnost poreznog sustava uz oĉuvanje povjerenja u pravni poredak.
Abstract (english)
The aim of this paper is to explore the legal framework that regulates the termination of rights and obligations in the tax-debtor relationship, with a special emphasis on the reasons and methods by which tax obligations are terminated. The paper provides an overview of related legal institutions such as payment, set-off, forgiveness, limitation, death of the tax debtor and loss of the right to fulfill the claim. Special attention is paid to specific situations such as tax debt write-off, installment repayment and determination of abuse of rights, thereby attempting to indicate the balance between the interests of the state and taxpayers. The analysis has shown that precise and timely regulation of tax-debtor relationships ensures legal certainty and efficient management of the tax system. It is necessary to continuously adjust the legislative framework in order to improve the efficiency and fairness of the tax system while maintaining trust in the legal order.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:170:895231
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 on2025-03-26 16:44:37