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undergraduate thesis
Porezni postupak i institucije u Republici Hrvatskoj
2019. urn:nbn:hr:132:957622
Veličan, Valentina
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Veličan, V. (2019). Porezni postupak i institucije u Republici Hrvatskoj (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:957622

Veličan, Valentina. "Porezni postupak i institucije u Republici Hrvatskoj." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:132:957622

Veličan, Valentina. "Porezni postupak i institucije u Republici Hrvatskoj." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:132:957622

Veličan, V. (2019). 'Porezni postupak i institucije u Republici Hrvatskoj', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 27 December 2024, https://urn.nsk.hr/urn:nbn:hr:132:957622

Veličan V. Porezni postupak i institucije u Republici Hrvatskoj [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2019 [cited 2024 December 27] Available at: https://urn.nsk.hr/urn:nbn:hr:132:957622

V. Veličan, "Porezni postupak i institucije u Republici Hrvatskoj", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:132:957622

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Metadata
TitlePorezni postupak i institucije u Republici Hrvatskoj
Title (english)Tax procedure and institutions in the Republic of Croatia
AuthorValentina Veličan
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 country2019-07-12, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Porezni postupak utvrđuje prava i obveze poreznog obveznika, a propisan je Općim poreznim zakonom i nizom drugih zakona i propisa uključujući i osnovna načela. Neka od osnovnih načela na kojima je utemeljen porezni postupak u Republici Hrvatskoj su: načelo zakonitosti, načelo traženja istine, načelo uporabe jezika i pisma, načelo prava na očitovanje poreznog obveznika, načelo čuvanja porezne tajne, načelo postupanja u dobroj vjeri, načelo gospodarskog pristupa i dr. U poreznom postupku sudionicima se smatraju porezni obveznik i porezni jamac te porezno tijelo, a taj pojam se odnosi na tijelo državne uprave, upravno tijelo jedinice lokalne i područne (regionalne) samouprave ili upravno tijelo jedinice lokalne samouprave. Porezna uprava tijekom svojih procesa koristi osobni identifikacijski broj bilo pravne ili privatne osobe kao jedinstveni broj za povezivanje i objedinjavanje podataka. Među najvažnije dijelove poreznog postupka možemo ubrojiti otpis poreznog duga, zastaru, ovršni postupak i redovni pravni lijek, a svaki od nabrojenih je detaljno objašnjen u radu. Osim detaljne teorijske razrade ovršnog postupka dodan je i primjer rješenja o ovrsi pljenidbom, procjenom i prodajom pokretnina na temelju ovršne isprave.
Abstract (english)
Tax procedure determines rights and obligations of taxpayers and it is grounded in General tax law, series of other laws and regulations encompassing basic principles. Some of the basic principles that constitutes tax procedure in Republic of Croatia are the Principle of Legitimacy, the Principle of Seeking the Truth, the Principle of the Use of Language and Letter, the Principle of the Right of Taxpayer's Declaration, the Principle of Keeping the Tax Secret, the Principle of Acting in Good Faith, the Principle of Economic Approach, etc. Taxpayer, a tax guarantor and a tax authority are members of tax procedure. Additionally, tax authority refers to the Body of State Administration, the Administrative Body of the Local and Regional Unit and to the Administrative body of the local self-government unit. Tax administration during its processes uses Personal identification number to connect and merge all data about citizens of the Republic of Croatia. Furthermore, we can say that the most important segments of tax procedure are tax debt relief, statute of limitations, distraint procedure and legal remedy, which are comprehensively explained in this paper. In addition to the detailed theoretical elaboration of the distraint procedure, an example of a solution is added.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:957622
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
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Created on2020-06-04 10:29:45