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undergraduate thesis
Porezni nadzor
2020. urn:nbn:hr:170:784811
Klarić, Lucia
University of Split
Faculty of Law

Cite this document

Klarić, L. (2020). Porezni nadzor (Undergraduate thesis). Split: University of Split, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:170:784811

Klarić, Lucia. "Porezni nadzor." Undergraduate thesis, University of Split, Faculty of Law, 2020. https://urn.nsk.hr/urn:nbn:hr:170:784811

Klarić, Lucia. "Porezni nadzor." Undergraduate thesis, University of Split, Faculty of Law, 2020. https://urn.nsk.hr/urn:nbn:hr:170:784811

Klarić, L. (2020). 'Porezni nadzor', Undergraduate thesis, University of Split, Faculty of Law, accessed 24 April 2024, https://urn.nsk.hr/urn:nbn:hr:170:784811

Klarić L. Porezni nadzor [Undergraduate thesis]. Split: University of Split, Faculty of Law; 2020 [cited 2024 April 24] Available at: https://urn.nsk.hr/urn:nbn:hr:170:784811

L. Klarić, "Porezni nadzor", Undergraduate thesis, University of Split, Faculty of Law, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:170:784811

Metadata
TitlePorezni nadzor
AuthorLucia Klarić
MentorZoran Šinković (mentor)
Committee memberMirko Klarić (predsjednik povjerenstva)
Committee memberZoran Šinković (član povjerenstva)
Committee memberIvan Vukušić (član povjerenstva)
GranterUniversity of Split
Faculty of Law
Split
Defense date and country2020-10-06, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Porezni nadzor je postupak koji provode ovlašteni službenici radi utvrđivanja činjenica bitnih za oporezivanje neposredno kod poreznog obveznika i drugih osoba. Proces provodi Porezna uprava kao glavno zakonodavno tijelo ovlašteno za provođenje poreznog nadzora. Cilj poreznog nadzora u Republici Hrvatskoj je učinkovit i ekonomičan nadzor pravilnosti obračunavanja i plaćanja poreza i drugih javnih davanja. Na temelju procjene rizika koja predstavlja podlogu za godišnje planiranje bira se porezni obveznik. Porezni nadzor obavljaju porezni revizori, porezni inspektori i drugi državni službenici ovlašteni za provedbu nadzora. Predmet samo nadzora može biti provjera jedne ili više vrsta poreza u razdoblju oporezivanja, provjera činjenica te provjera odnosa između vlasnika društva i društva kod trgovačkih društava.
Abstract (english)
Tax supervision is a procedure carried out by authorized officials establishing facts relevant to taxation directly to taxpayers and others person. The process is carried out by Tax Administration as the main legislative body authorized to conduct tax supervision. The goal of tax supervision in the Republic of Croatia is efficient and economical supervision of the regularity of calculation and payment of taxes and other public benefits. Based on the risk assessment that forms the basis for the annual voter planning of the taxpayer. Tax supervision is performed by tax auditors, tax inspectors and other civil servants authorized to conduct supervision. The subject of supervision only may be the verification of one or more types of taxes during the taxation period, the verification of facts and the verification of the relationship between the owner of the company and the company wuth companies.
Keywords
Languagecroatian
URN:NBNurn:nbn:hr:170:784811
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
Terms of useLicence In copyright icon
Created on2020-12-02 07:28:30