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master's thesis
Činjenice bitne za oporezivanje
2017. urn:nbn:hr:132:278251
Drenški, Helena
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Drenški, H. (2017). Činjenice bitne za oporezivanje (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:278251

Drenški, Helena. "Činjenice bitne za oporezivanje." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:132:278251

Drenški, Helena. "Činjenice bitne za oporezivanje." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:132:278251

Drenški, H. (2017). 'Činjenice bitne za oporezivanje', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 29 November 2024, https://urn.nsk.hr/urn:nbn:hr:132:278251

Drenški H. Činjenice bitne za oporezivanje [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2017 [cited 2024 November 29] Available at: https://urn.nsk.hr/urn:nbn:hr:132:278251

H. Drenški, "Činjenice bitne za oporezivanje", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:132:278251

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Metadata
TitleČinjenice bitne za oporezivanje
Title (english)Facts relevant to taxation
AuthorHelena Drenški
MentorRenata Perić (mentor)
Committee memberAleksandra Vasilj (predsjednik povjerenstva)
Committee memberPredrag Zima (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 country2017-02-02, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Država za podmirenje svojih rashoda, te rashoda lokalne zajednice i drugih javnih tijela ubire od svojih građana poreze točnije obvezna davanja. Način na koji država ubire obvezna davanja je oporezivanje. Kako bi to oporezivanje bilo pravedno i u skladu sa zakonom, kako bi porezni obveznici znali svoja prava i obveze u porezno-pravnom odnosu donesen je Opći porezni zakon kojim se regulira odnos između poreznog tijela i poreznog obveznika u Republici Hrvatskoj. Budući da su ovim zakonom regulirane činjenice koje su bitne za oporezivanje a koje imaju za cilj da porezna obveza koju porezni obveznik mora ispuniti bude zakonita i pravilna odnosno u skladu sa činjenicama koje su utvrđene u porezno-pravnom postupku, tema ovog rada su upravo te činjenice bitne za oporezivanje gdje će se pokušati objasniti koliko je važno da porezno tijelo provede kvalitetan i zakonit postupak utvrđivanja činjenica bitnih za oporezivanje a prije utvrđivanja stvarne porezne obveze poreznog obveznika. U radu će se pokazati i važnost dobre suradnje između poreznih obveznika i poreznog tijela, s kojim ciljem je u lipnju 2014.g.donesena Povelja o suradnji Porezne uprave i poreznih obveznika – Kodeks, te isto tako i važnost komuniciranja Porezne uprave sa drugim javnopravnim tijelima radi međusobnog izmjenjivanja informacija koja ta tijela posjeduju o određenom poreznom obvezniku. Za provjeru i utvrđivanje činjenica bitnih za oporezivanje vrlo je važan i porezni nadzor koji utvrđuje da li kod određenog poreznog obveznika postoje nepravilnosti i nezakonitosti, a koji postupak će također biti objašnjen u ovom radu.
Abstract (english)
The State collects taxes or, more accurately, compulsory payments from citizens in order to settle its revenue and the revenue of the local community and other public institutions. A means by which the government finance its expenditure is called taxation. The General Tax Act has been introduced in the Republic of Croatia to govern relations between the Tax Administration and taxpayers, to ensure fair taxation in accordance with the Law and ensure taxpayers understand their rights and obligations. The facts important to taxation are regulated by the Act, whose goal is to ensure the fairness and legacy of the taxpayer`s liability in accordance with the facts determined in the tax-legislation process. Therefore, the topic of this paper are the above mentioned taxation facts. The importance of the Tax Administration conducting proper and fair procedure of determining the taxation facts before determining the actual taxpayer`s tax liability will be explained in this paper. The importance of good cooperation between taxpayers and Tax Administration on the basis of principles set in June 2014 in the “Charter on Cooperation of Tax Administration and Taxpayers“ will also be presented in this paper, as well as the importance of communication of the Tax Administration with other legal entities in order to exchange information about a specific taxpayer. Another factor important for establishing the facts important to taxation is Tax Audit which determines whether there have been any irregularities connected to a certain taxpayer and whose procedure will also be explained in this paper.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:278251
Study programmeTitle: Public Administration
Study programme type: professional
Study level: specialist graduate
Academic / professional title: Strucni specijalist / strucna specijalistica javne uprave (Strucni specijalist / strucna 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 on2017-12-01 09:57:56