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undergraduate thesis
Zaštita prava poreznih obveznika
2023. urn:nbn:hr:170:235618
Čondić, Ana
University of Split
Faculty of Law

Cite this document

Čondić, A. (2023). Zaštita prava poreznih obveznika (Undergraduate thesis). Split: University of Split, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:170:235618

Čondić, Ana. "Zaštita prava poreznih obveznika." Undergraduate thesis, University of Split, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:170:235618

Čondić, Ana. "Zaštita prava poreznih obveznika." Undergraduate thesis, University of Split, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:170:235618

Čondić, A. (2023). 'Zaštita prava poreznih obveznika', Undergraduate thesis, University of Split, Faculty of Law, accessed 22 April 2024, https://urn.nsk.hr/urn:nbn:hr:170:235618

Čondić A. Zaštita prava poreznih obveznika [Undergraduate thesis]. Split: University of Split, Faculty of Law; 2023 [cited 2024 April 22] Available at: https://urn.nsk.hr/urn:nbn:hr:170:235618

A. Čondić, "Zaštita prava poreznih obveznika", Undergraduate thesis, University of Split, Faculty of Law, Split, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:170:235618

Metadata
TitleZaštita prava poreznih obveznika
AuthorAna Čondić
MentorZoran Šinković (mentor)
Committee memberPetar Bačić (predsjednik povjerenstva)
Committee memberZoran Šinković (član povjerenstva)
Committee memberLuka Pribisalić (član povjerenstva)
GranterUniversity of Split
Faculty of Law
Split
Defense date and country2023-07-13, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Uloga poreznih obveznika ne odražava se samo u njihovoj obvezi plaćanja poreza. Porezni obveznici u poreznom odnosu imaju određena prava. Zaštita prava poreznih obveznika u suvremenim državama ima visoko mjesto na hijerarhijskoj ljestvici prava građana. Ovu zaštitu moguće je ostvariti pred upravnim tijelima kroz upravni postupak, te pred upravnim sudovima kroz upravni spor. U Republici Hrvatskoj sudska zaštita pojedinih upravnih akata priznata je ustavna kategorija, te je zajamčena sudska kontrola zakonitosti pojedinačnih akata upravnih vlasti i akata tijela koja imaju javne ovlasti. S druge strane, na razini Europske unije ne postoji jedinstveni ustroj upravno-sudskog sustava zaštite prava poreznih obveznika, ali postoje određena načela upravnog sudstva koja se očituju u sličnostima u načinu osiguravanja tih prava.
Abstract (english)
The role of taxpayers is not only reflected in their obligation to pay taxes. Taxpayers have certain rights in the tax relationship. The protection of the rights of taxpayers in modern countries has a high place on the hierarchical scale of citizens' rights. This protection can be achieved before administrative bodies through administrative proceedings, and before administrative courts through administrative disputes. In the Republic of Croatia, judicial protection of individual administrative acts is a recognized constitutional category, and judicial control of the legality of individual acts of administrative authorities and acts of bodies with public powers is guaranteed. On the other hand, at the level of the European Union, there is no single organization of the administrative-judicial system for the protection of the rights of taxpayers, but there are certain principles of administrative justice that are reflected in similarities in the way these rights are secured.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:170:235618
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 on2023-07-18 14:37:06