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undergraduate thesis
Temeljni instituti poreznog postupka
2023. urn:nbn:hr:170:517697
Brajković, Milan
University of Split
Faculty of Law

Cite this document

Brajković, M. (2023). Temeljni instituti poreznog postupka (Undergraduate thesis). Split: University of Split, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:170:517697

Brajković, Milan. "Temeljni instituti poreznog postupka." Undergraduate thesis, University of Split, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:170:517697

Brajković, Milan. "Temeljni instituti poreznog postupka." Undergraduate thesis, University of Split, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:170:517697

Brajković, M. (2023). 'Temeljni instituti poreznog postupka', Undergraduate thesis, University of Split, Faculty of Law, accessed 21 January 2025, https://urn.nsk.hr/urn:nbn:hr:170:517697

Brajković M. Temeljni instituti poreznog postupka [Undergraduate thesis]. Split: University of Split, Faculty of Law; 2023 [cited 2025 January 21] Available at: https://urn.nsk.hr/urn:nbn:hr:170:517697

M. Brajković, "Temeljni instituti poreznog postupka", Undergraduate thesis, University of Split, Faculty of Law, Split, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:170:517697

Metadata
TitleTemeljni instituti poreznog postupka
AuthorMilan Brajković
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
Završni rad sastoji se od 6 cjelina. Prva, uvodna cjelina, predstavlja porezno pravo kao samostalnu pravnu cjelinu koja definira prava i odnose sudionika poreznog postupka. Nadalje, u drugoj cjelini govori se o osam načela poreznog postupka i odredbama zakona na kojima se temelje. Treća cjelina obuhvaća tijek poreznog postupka. Kroz treću cjelinu definirani su pojmovi “porezni nadzor”, “porezno rješenje” i “porezna zastara”. Nadalje, posebnu pažnju treba obratiti na pravne lijekove, odnosno procesne radnje kojima je cilj preispitivanje sudske odluke. Pravni lijekovi objasniti će se kroz redovne pravne lijekove i izvanredne pravne lijekove. U posljednjoj cjelini prikazane su najvažnije izmjene Hrvatskog poreznog sustava od 2017. do 2023. godine.
Abstract (english)
The final work consists of 6 units. The first, introductory part, presents tax law as an independent legal entity that regulates the rights and relations of participants in the tax procedure. Furthermore, the second part discusses the eight principles of the tax procedure and the provisions of the law on which they are based. The third part covers the course of the tax procedure. The terms "tax supervision", "tax resolution" and "tax statute of limitations" are defined in the third unit. Furthermore, special attention should be paid to legal remedies, i.e. procedural actions aimed at reviewing a court decision. Legal remedies will be explained through regular legal remedies and extraordinary legal remedies. The last section presents the most important changes to the Croatian tax system from 2017 to 2023.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:170:517697
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 14:41:23