prikaz prve stranice dokumenta Zaštita prava poreznih obveznika
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master's thesis
Zaštita prava poreznih obveznika
2023. urn:nbn:hr:170:175449
Mitrović, Mia
University of Split
Faculty of Law

Cite this document

Mitrović, M. (2023). Zaštita prava poreznih obveznika (Master's thesis). Split: University of Split, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:170:175449

Mitrović, Mia. "Zaštita prava poreznih obveznika." Master's thesis, University of Split, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:170:175449

Mitrović, Mia. "Zaštita prava poreznih obveznika." Master's thesis, University of Split, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:170:175449

Mitrović, M. (2023). 'Zaštita prava poreznih obveznika', Master's thesis, University of Split, Faculty of Law, accessed 20 April 2024, https://urn.nsk.hr/urn:nbn:hr:170:175449

Mitrović M. Zaštita prava poreznih obveznika [Master's thesis]. Split: University of Split, Faculty of Law; 2023 [cited 2024 April 20] Available at: https://urn.nsk.hr/urn:nbn:hr:170:175449

M. Mitrović, "Zaštita prava poreznih obveznika", Master's thesis, University of Split, Faculty of Law, Split, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:170:175449

Metadata
TitleZaštita prava poreznih obveznika
AuthorMia Mitrović
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
U današnjem suvremeno razvijenom društvu uvelike se javlja potreba za zaštitom prava poreznih obveznika. Postoje razni načini pružanja zaštite poreznim obveznicima, a posebno valja istaknuti načela poreznog postupka koja imaju važnu ulogu za sve stranke poreznog postupka. Drugim riječima načela poreznog postupka pružaju potrebitu zaštitu i poreznom obvezniku i poreznoj upravi. Kako bi porezni sustav funkcionirao na učinkovit način, pažnju treba usmjeriti ka sudskoj zaštiti prava poreznih obveznika, a pri tom treba težiti pružanju ustavno-pravne zaštite koja usmjerava na jednako postupanje prema svima, te isto tako ne treba zanemariti upravno-pravnu zaštitu.
Abstract (english)
In today's modern developed society, there is a great need to protect the rights of taxpayers. There are various ways of providing protection to taxpayers and it is very important to highlight the principles of tax procedure protection, which have an important role for all parts to the tax procedure. In other words, the priniples of the tax procedure provide the necessary protection to both the taxpayer and the tax administration. In order for the tax system to function efficiently attention should be directed towards the judicial protection of the right of taxpayers, while aiming to provide constitutional legal protection that ensures equal treatment for everyone, and of course administrative-legal protection should also not be neglected.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:170:175449
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 11:43:37