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master's thesis
Upravni ugovor kao pomoć kod naplate poreznog dugovanja
2020. urn:nbn:hr:132:287821
Gregorinčić-Juras, Ivana
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Gregorinčić Juras, I. (2020). Upravni ugovor kao pomoć kod naplate poreznog dugovanja (Master's thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:287821

Gregorinčić Juras, Ivana. "Upravni ugovor kao pomoć kod naplate poreznog dugovanja." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:132:287821

Gregorinčić Juras, Ivana. "Upravni ugovor kao pomoć kod naplate poreznog dugovanja." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:132:287821

Gregorinčić Juras, I. (2020). 'Upravni ugovor kao pomoć kod naplate poreznog dugovanja', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 31 March 2023, https://urn.nsk.hr/urn:nbn:hr:132:287821

Gregorinčić Juras I. Upravni ugovor kao pomoć kod naplate poreznog dugovanja [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2020 [cited 2023 March 31] Available at: https://urn.nsk.hr/urn:nbn:hr:132:287821

I. Gregorinčić Juras, "Upravni ugovor kao pomoć kod naplate poreznog dugovanja", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:132:287821

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Metadata
TitleUpravni ugovor kao pomoć kod naplate poreznog dugovanja
Title (english)Administrative contract as assistence in collection of a tax debt
AuthorIvana Gregorinčić-Juras
MentorRenata Perić (mentor)
Committee memberMario Vinković (predsjednik povjerenstva)
Committee memberAleksandra Vasilj (član povjerenstva)
Committee memberRenata Perić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Financial Law and Financial Sciences)
Osijek
Defense date and country2020-12-18, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Hrvatski porezni sustav temelji se na načelima jednakosti i pravednosti, te su svi građani dužni sudjelovati u podmirenju poreznih obveza u skladu sa svojim gospodarskim mogućnostima. U porezni je sustav uveden institut upravnog ugovora koji je propisan Zakonom o izmjenama i dopunama Općeg poreznog zakona („Narodne novine” broj 26/2015) koji je stupio na snagu 17. ožujka 2015. godine. Upravni ugovor izričito se sklapa slobodnom voljom sudionika poreznog - dužničkog odnosa. Međutim ne smije biti sklopljen na štetu trećih osoba, protivan propisima i javnom interesu niti protivan izreci rješenja kojim je utvrđenja porezna obveza. Sklapanjem upravnom ugovora daje se mogućnost odgoda dospjelog poreznog duga poreznim obveznicima znači da se porezni dug koji je predmet upravnom ugovora podmiruje prema dospijeću mjesečnih anuiteta utvrđenom planom otplate. U ovom završnom radu će biti opisan postupak podnošenja, odlučivanja te sklapanja upravnog ugovora. U radu su korišteni stručni članci, web stranice Porezne uprave te Opći porezni zakon.
Abstract (english)
The Croatian tax system is based on the principles of equality and fairness, and all citizens are obliged to participate in the funding of public expenses in accordance with its economic capabilities. The institute of an administrative contract was introduced into the tax system, which is prescribed by the Law on Amendments to the General Tax Law (“Narodne novine 26/2015), which entered into force on 17 March 2015. The administrative contract is explicitly concluded by the free will of the participants in the tax-debt relationship. However, it must not be concluded to the detriment of third parties, contrary to regulations and the public interest, or contrary to the dictum of the decision determining the tax liability. By concluding an administrative contract, the possibility of postponing the due tax debt is given to the taxpayers and it means that the tax debt that is the subject of the administrative contract is settled by a repayment plan which determines maturity of monthly annuities. This final paper will describe the procedure for submitting, deciding and concluding an administrative contract. Expert law articles, web pages of the Tax Administration and the General Tax Law were used in the paper.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:287821
Study programmeTitle: Public Administration
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica javne uprave (stručni/a specijalist/ specijalistica javne uprave)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2021-04-09 10:36:30