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undergraduate thesis
Načela poreznog postupka
2023. urn:nbn:hr:170:419400
Lipotić, Sara
University of Split
Faculty of Law

Cite this document

Lipotić, S. (2023). Načela poreznog postupka (Undergraduate thesis). Split: University of Split, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:170:419400

Lipotić, Sara. "Načela poreznog postupka." Undergraduate thesis, University of Split, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:170:419400

Lipotić, Sara. "Načela poreznog postupka." Undergraduate thesis, University of Split, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:170:419400

Lipotić, S. (2023). 'Načela poreznog postupka', Undergraduate thesis, University of Split, Faculty of Law, accessed 23 April 2024, https://urn.nsk.hr/urn:nbn:hr:170:419400

Lipotić S. Načela poreznog postupka [Undergraduate thesis]. Split: University of Split, Faculty of Law; 2023 [cited 2024 April 23] Available at: https://urn.nsk.hr/urn:nbn:hr:170:419400

S. Lipotić, "Načela poreznog postupka", Undergraduate thesis, University of Split, Faculty of Law, Split, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:170:419400

Metadata
TitleNačela poreznog postupka
AuthorSara Lipotić
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 country2023-12-19, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Porezi predstavljaju obvezne financijske doprinose koje država nameće kako bi se financirale javne usluge poput zdravstvene skrbi, obrazovanja i infrastrukture. Porezni postupak, kao specifičan upravni postupak, provode upravna tijela Ministarstva financija (Središnji ured Porezne uprave, područni uredi Porezne uprave i ispostave područnih ureda Porezne uprave, te tijela jedinica lokalne i područne (regionalne) samouprave) u svrhu utvrđivanja, prikupljanja i naplate poreza. Načela poreznog postupka predstavljaju okvir kojima se upotpunjavaju pravne praznine. Kroz načela i procese, porezni sustav postaje vitalni instrument za održavanje društvene ravnoteže i podršku ekonomske stabilnosti. Razvitak poreznog sustava, te načela poreznog postupka bit će objašnjena detaljno u radu.
Abstract (english)
Taxes represent mandatory financial contributions imposed by the state to fund public services such as healthcare, education, and infrastructure. The tax procedure, as a specific administrative process, is conducted by the administrative bodies of the Ministry of Finance (Central Tax Administration Office, regional offices of the Tax Administration, and branches of regional offices of the Tax Administration, as well as bodies of local and regional (regional) self-government) for the purpose of determining, collecting, and enforcing taxes. The principles of tax procedures serve as a framework to address legal gaps. Through these principles and processes, the tax system becomes a vital instrument for maintaining social balance and supporting economic stability. The development of the tax system and the principles of tax procedures will be explained in detail in the paper.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:170:419400
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 on2024-02-19 11:07:57