prikaz prve stranice dokumenta Provedba ovrhe radi naplate poreznog duga i drugih javnih davanja
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master's thesis
Provedba ovrhe radi naplate poreznog duga i drugih javnih davanja
2020. urn:nbn:hr:132:500157
Hanžek-Šimunec, Branka
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Hanžek Šimunec, B. (2020). Provedba ovrhe radi naplate poreznog duga i drugih javnih davanja (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:500157

Hanžek Šimunec, Branka. "Provedba ovrhe radi naplate poreznog duga i drugih javnih davanja." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:132:500157

Hanžek Šimunec, Branka. "Provedba ovrhe radi naplate poreznog duga i drugih javnih davanja." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:132:500157

Hanžek Šimunec, B. (2020). 'Provedba ovrhe radi naplate poreznog duga i drugih javnih davanja', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 12 November 2024, https://urn.nsk.hr/urn:nbn:hr:132:500157

Hanžek Šimunec B. Provedba ovrhe radi naplate poreznog duga i drugih javnih davanja [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2020 [cited 2024 November 12] Available at: https://urn.nsk.hr/urn:nbn:hr:132:500157

B. Hanžek Šimunec, "Provedba ovrhe radi naplate poreznog duga i drugih javnih davanja", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:132:500157

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Metadata
TitleProvedba ovrhe radi naplate poreznog duga i drugih javnih davanja
Title (english)Enforcement for the collection of tax debit and other public benefits
AuthorBranka Hanžek-Šimunec
MentorRenata Perić (mentor)
Committee memberBoris Ljubanović (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 country2020-12-14, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Provedba prisilne naplate poreznog duga temeljem zakonskih propisa tema je ovog završnog rada u kojem će se objasniti porezno-dužnički odnos između ovrhovoditelja-Porezne uprave i ovršenika-poreznog dužnika, navodeći niz mjera i radnji kojima se porezne dužnike nastoji potaknuti na plaćanje poreznih obveza. Postupak prisilne naplate poreznog duga započinje dostavom pisanog upozorenja u obliku opomene, u kojem se obavještava dužnika o postojanju duga, a u slučaju neplaćanja u zakonom propisanom roku, završava krajnjim mjerama kojima se plijeni imovina ovršenika. Cilj Porezne uprave je osigurati da se njezini postupci provode učinkovito uz primjenu pouzdanih informacijskih sustava, učinkoviti sustav upravljanja, stručno osoblje i postupke u naplati poreznih obveza te racionalizaciju troškova . Nastupom posebnih okolnosti uzrokovanih proglašenjem epidemije uzrokovane koronavirusom, došlo je do pada gospodarske aktivnosti te je doneseno niz mjera kojima se nastojalo olakšati položaj ovršenika. Odgoda provedbe ovrhe ne znači i oprost, kako bi se spriječio val ovrha, potrebna je hitna izmjena Ovršnog zakona.
Abstract (english)
The implementation of forced collection of tax debt based on legal regulations is the topic of this final paper which will explain the tax-debt relationship between the bailiff-Tax Administration and the debtor-tax debtor, listing several measures and actions to encourage tax debtors to pay taxes. The procedure of forced collection of tax debt begins with the delivery of a written warning in the form of a warning, in which the debtor is notified of the debt. In case of non-payment within the statutory period, it ends with final measures seizing the debtor's property. The Tax Administration aims to ensure that its procedures are carried out efficiently with the use of reliable information systems, an efficient management system, professional staff and procedures in the collection of tax liabilities, and cost rationalization. Due to the special circumstances caused by the declaration of an epidemic caused by the coronavirus, there was a decline in economic activity and several measures were adopted to alleviate the situation of debtors. Postponement of enforcement does not mean forgiveness, to prevent a wave of enforcement, an urgent amendment to the Enforcement Act is needed.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:500157
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 on2021-04-08 15:30:14