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undergraduate thesis
Porezni nadzor
2023. urn:nbn:hr:170:979984
Ivić, Lucija
University of Split
Faculty of Law

Cite this document

Ivić, L. (2023). Porezni nadzor (Undergraduate thesis). Split: University of Split, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:170:979984

Ivić, Lucija. "Porezni nadzor." Undergraduate thesis, University of Split, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:170:979984

Ivić, Lucija. "Porezni nadzor." Undergraduate thesis, University of Split, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:170:979984

Ivić, L. (2023). 'Porezni nadzor', Undergraduate thesis, University of Split, Faculty of Law, accessed 20 February 2025, https://urn.nsk.hr/urn:nbn:hr:170:979984

Ivić L. Porezni nadzor [Undergraduate thesis]. Split: University of Split, Faculty of Law; 2023 [cited 2025 February 20] Available at: https://urn.nsk.hr/urn:nbn:hr:170:979984

L. Ivić, "Porezni nadzor", Undergraduate thesis, University of Split, Faculty of Law, Split, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:170:979984

Metadata
TitlePorezni nadzor
AuthorLucija Ivić
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 country2023-09-28, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Ključni aspekti poreznog nadzora i postupka se primjenjuju kako bi se osigurala pravilnost obračuna plaćanja poreza i ostalih javnih davanja. Cilj poreznog nadzora je osigurati učinkovit i ekonomičan nadzor pravilnosti obračuna plaćanja poreza i drugih javnih davanja. Ovdje se radi o osiguranju da porezni obveznici ispravno izračunavaju i plaćaju svoje porezne obveze kako bi se osiguralo financiranje javnih usluga i potreba. Porezni nadzor se planira temeljem procjene rizika. Porezni obveznik ima odgovornost dokazati svoje tvrdnje i činjenice tijekom poreznog nadzora. To se može postići davanjem obavijesti o određenim pitanjima, predočavanjem relevantne evidencije i dokumentacije te vođenjem i predočavanjem poslovnih knjiga, dokumenata i drugih isprava koje su relevantne za utvrđivanje pravilnosti obračuna poreza. Porezni nadzor uključuje provjere obračuna poreza u određenom razdoblju oporezivanja kako bi se osigurala ispravnost izračuna i plaćanja. Također, porezni nadzor može provjeriti činjenice koje nisu nužno vezane uz poslovanje obveznika, te istražiti odnose vlasnika i društva u slučaju trgovačkog društva. Sve ovo čini osnovni okvir poreznog nadzora, gdje se ciljano provode kontrole kako bi se osigurala dosljednost i ispravnost obračuna i plaćanja poreza.
Abstract (english)
Key aspects of tax supervision and procedure are applied to ensure the correctness of the calculation of tax payments and other public benefits. The goal of tax supervision is to ensure efficient and economical supervision of the regularity of the calculation of tax payments and other public benefits. This is about ensuring that taxpayers correctly calculate and pay their tax obligations to ensure that public services and needs are funded. Tax supervision is planned based on risk assessment. The taxpayer has the responsibility to prove his claims and facts during the tax audit. This can be achieved by providing information on certain issues, presenting relevant records and documentation, and maintaining and presenting business books, documents and other documents that are relevant for determining the correctness of tax calculations. calculations and payments. Also, tax supervision can verify facts that are not necessarily related to the taxpayer's business, and investigate the relationship between the owner and the company in the case of a company. All this forms the basic framework of tax supervision, where targeted controls are carried out to ensure the consistency and correctness of tax calculations and payments.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:170:979984
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
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Created on2023-10-11 16:37:02