prikaz prve stranice dokumenta Porezna evazija kao negativan učinak oporezivanja
Access restricted to students and staff of home institution
undergraduate thesis
Porezna evazija kao negativan učinak oporezivanja
2018. urn:nbn:hr:132:924961
Nedić, Mario
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Nedić, M. (2018). Porezna evazija kao negativan učinak oporezivanja (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:924961

Nedić, Mario. "Porezna evazija kao negativan učinak oporezivanja." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:924961

Nedić, Mario. "Porezna evazija kao negativan učinak oporezivanja." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:924961

Nedić, M. (2018). 'Porezna evazija kao negativan učinak oporezivanja', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 24 March 2023, https://urn.nsk.hr/urn:nbn:hr:132:924961

Nedić M. Porezna evazija kao negativan učinak oporezivanja [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2018 [cited 2023 March 24] Available at: https://urn.nsk.hr/urn:nbn:hr:132:924961

M. Nedić, "Porezna evazija kao negativan učinak oporezivanja", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:132:924961

Please login to the repository to save this object to your list.
Metadata
TitlePorezna evazija kao negativan učinak oporezivanja
Title (english)Tax evasion as a negative taxation effect
AuthorMario Nedić
MentorEmina Jerković (mentor)
Committee memberBiljana Činčurak Erceg (predsjednik povjerenstva)
Committee memberVišnja Lachner (član povjerenstva)
Committee memberEmina Jerković (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Financial Law and Financial Sciences)
Osijek
Defense date and country2018-07-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Razvijene zemlje karakterizira široki sustav izravnih i neizravnih poreza koji su pod obvezom plaćanja kod većine građana i tvrtki. S druge strane, zemlje u razvoju suočene su s društvenim, političkim i administrativnim poteškoćama u uspostavljanju funkcionalnog sustava javnih financija. Posljedice takvih sustava su utaje poreza i izbjegavanje plaćanja poreza od strane poreznih obvezanika i korporacija. Evazija poreza je fenomen koji je vjerojatno star koliko i sam porez. Gdje god i kad god vlasti odluče ubirati poreze, pojedinci i tvrtke pokušavaju pronaći načine kako izbjeći plaćanje. Iako je ovaj problem uvijek bio prisutan, postao je sve prisutniji s pojavom globalizacije jer su prostor i mogućnosti za zaobilaženje oporezivanja s istovremenim manjim rizikom otkrivanja puno veći. Postoji mnogo različitih razloga zašto pojedinci i korporacije pokušavaju izbjeći ili barem smanjiti iznos poreza koji moraju platiti. Takve aktivnosti su često polu legalne ili potpuno ilegalne.
Abstract (english)
Developed countries are characterized by a broas system of direct and indirect taxes that most citizens and companies are obligated to pay. On the other hand, countries that are developing are faced with social, political and administrative difficulties when it comes to establishing a functional public system. The negative consequences of such systems are tax evasion and avoidance of tax payments by tax payers and corporations. The tax evasion is a phenomen on that is probably old as the tax it self. Wherever and when ever government decides to collect taxes, individuals and businesses are trying to find ways to avoid paying. Although this problem has always been present, it has become increasingly present with the emergence of globalization, because space and opportunities for tax avoidance, with simultaneously slower risk of detection, was much greater. There are many different reasons why individuals and corporations try to avoid or at least reduce theam ount of taxes they have to pay. Such activities are often semi illegal or completely illegal.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:924961
Study programmeTitle: Administrative Study Programme
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2019-02-04 09:37:26