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undergraduate thesis
POREZNI NADZOR
2020. urn:nbn:hr:170:996259
Lokas, Antea
University of Split
Faculty of Law

Cite this document

Lokas, A. (2020). POREZNI NADZOR (Undergraduate thesis). Split: University of Split, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:170:996259

Lokas, Antea. "POREZNI NADZOR." Undergraduate thesis, University of Split, Faculty of Law, 2020. https://urn.nsk.hr/urn:nbn:hr:170:996259

Lokas, Antea. "POREZNI NADZOR." Undergraduate thesis, University of Split, Faculty of Law, 2020. https://urn.nsk.hr/urn:nbn:hr:170:996259

Lokas, A. (2020). 'POREZNI NADZOR', Undergraduate thesis, University of Split, Faculty of Law, accessed 08 May 2024, https://urn.nsk.hr/urn:nbn:hr:170:996259

Lokas A. POREZNI NADZOR [Undergraduate thesis]. Split: University of Split, Faculty of Law; 2020 [cited 2024 May 08] Available at: https://urn.nsk.hr/urn:nbn:hr:170:996259

A. Lokas, "POREZNI NADZOR", Undergraduate thesis, University of Split, Faculty of Law, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:170:996259

Metadata
TitlePOREZNI NADZOR
AuthorAntea Lokas
MentorZoran Šinković (mentor)
Committee memberŽeljka Primorac (predsjednik povjerenstva)
Committee memberZoran Šinković (član povjerenstva)
Committee memberLucija Sokanović (član povjerenstva)
GranterUniversity of Split
Faculty of Law
Split
Defense date and country2020-06-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
U ovom radu govorit će se o poreznom nadzoru. Porezi su jedan od prihoda države i u čitavom poreznom sustavu su najvažniji i najizdašniji javni prihod. Zbog zaštite ubiranja poreznih prihoda država je dala ovlast poreznom tijelu da provjerava sve bitne činjenice vezane uz oporezivanje poreznih obveznika. Porezno tijelo jest tijelo državne uprave, upravno tijelo jedinice područne (regionalne) samouprave ili upravno tijelo jedinice lokalne samouprave u čijem su djelokrugu poslovi utvrđivanja, nadzora i naplate poreza. U radu će se prikazati način na koji porezni obveznici krše porezne propise i zakon te tijek i procedure poreznog nadzora koje vrši porezno tijelo kada uoči nepravilnosti u radu poreznog obveznika. Mnogi porezni obveznici izbjegavaju plaćanje poreza jer se time smanjuje njihova ekonomska snaga, no izostanak podmirenja obveze može biti i rezultat neznanja,odnosno nedovoljne informiranosti poreznog obveznika kao i nekvalitetnih propisa kojima je regulirana obveza plaćanja poreza (nejasnoće u zakonima). Porezna evazija može biti zakonita i nezakonita (porezna utaja). Porezno tijelo odabire poreznog obveznika za porezni nadzor vodeći računa o njegovoj poreznoj snazi i objektivnim kriterijima na temelju procjene rizika, pri čemu prednost imaju veliki poduzetnici i povezane osobe. Tijekom poreznog nadzora, porezno tijelo dužno je temeljiti svoje radnje na načelu zakonitosti, načelu objektivnosti te načelu učinkovitosti i ekonomičnosti. Navedena je mogućnost sklapanja porezne nagodbe ukoliko porezni obveznik ispuni uvjete za istu te on na taj način ostvaruje određene pogodnosti. Prikazani su akti u poreznom nadzoru te pravni lijekovi kojima se porezni obveznik može koristiti. Kraj rada ukazuje na novčane kazne ukoliko dođe do poreznog prekršaja.
Abstract (english)
This paper is going to talk about tax inspection. Taxes are one of the state's incomes and in the entire tax system they are the most important and the most profuse public revenue. To protect the collection of tax revenue the state has granted the tax authority the power to control all relevant facts connected with the taxation of tax payers. The tax authority is a part of state administration, the governing body of regional or local self government units whose scope of work is to determine, monitor and charge taxes. This paper will show the way how taxpayers violate tax regulations and laws as well as the course and procedure of tax inspection done by the tax authority when irregularities in the work of the taxpayer are noticed. Many taxpayers avoid paying taxes because it lowers their economic strength but the absence of settling obligations can be the result of ignorance or insufficient information of the taxpayer as well as poor quality regulations by which tax payments are regulated (vagueness in law). Tax avoidance can be legal or illegal (tax evasion). The tax authority chooses the taxpayer for tax inspection according to his tax strength and objective criterion based on risk evaluation, wherein advantage is given to large enterprises and related persons. During the tax inspection, the tax authority is obliged to found its activities on the principle of legality, the principle of objectivity, efficiency and economy. There is the possibility of making a tax settlement if the taxpayer meets the conditions for it so in this way he achieves certain benefits. The tax acts in tax inspection are shown as well as the legal remedies that can be used by the taxpayer. The end of this paper points out the money fine in case there is a tax offense.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:170:996259
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 on2020-06-10 13:13:12