| Abstract | Tema završnog rada izabrana je zbog interesa i aktualnosti ove teme. Kriza i posebne mjere koje su nastupile uslijed pandemije virusa Covid-19 uvelike su narušile poslovanje i opstanak malih i srednjih poduzeća, ali i većih industrija. U skladu s tim država, to jest njene institucije bile su primorane poduzeti određene mjere kako bi olakšale opstanak i nastavak poslovanja, te spašavanje radnih mjesta poduzetnicima. Porezna uprava je državna institucija čije mjere, odnosno porezi direktno pogađaju svako poslovanje, pa je ona među prvima poduzela neke mjere, to jest prilagodila svoje poslovanje i ubiranje poreza novonastaloj situaciji. Rad se sastoji od 6 cjelina. Započinje uvodom, a u drugom poglavlju rada razmatraju se prve uvedene mjere, one iz Ožujka i Travnja 2020. U trećoj točki razmatra se odgoda odnosno obročna otplata dospjele i odgođene porezne obveze. Mjera odgode to jest obročne otplate porezne obveze svakako je najznačajnija i među poreznim obveznicima najpopularnija mjera. U četvrtom poglavlju objašnjeno je kako bi porezne mjere za vrijeme pandemije morale izgledati prema preporukama Organizacija za ekonomsku suradnju i razvoj (OECD-a). Peto poglavlje objašnjava ostale mjere koje su uvedene radi olakšavanja poslovanja, a nisu posebno navedene u radu. To su produženje roka za prijavu poreza na dobit, oslobađanje plaćanja PDV-a, te ovršni postupak i predujam i plaćanja godišnje porezne stope. Nakon toga, na samom kraju rada nalazi se zaključak, te popis literature. Analizom provedenom u svrhu pisanja ovog Završnog rada, stvoren je zaključak da se Porezna uprava dobro snašla u ovoj situaciji. Uvedene su mnoge mjere povoljne za porezne obveznike kako bi im se olakšalo premostiti ovo teško razdoblje. Sudeći po reakcijama poreznim obveznika, može se zaključiti da su oni također zadovoljni navedenim mjerama. Veliki je odaziv samih korisnika na mjere, posebno na oslobađanje plaćanja PDV-a, te obročne otplate dospjele porezne obveze koje se posebno obrađuju u radu. Unatoč dosadašnjim mjerama, važno je naglasiti da pandemija Covid-a 19 još uvijek traje, te da se prema nekim stručnjacima prava kriza s vidljivim posljedicama pandemije tek očekuje. U skladu s time, za očekivati je da će se trenutne mjere vjerojatno dodatno mijenjati, nadograđivati i prilagođavati kako će se situacija mijenjati. |
| Abstract (english) | The topic of the final paper was chosen by the interest and topicality of this topic. The crisis and special measures caused by the Covid-19 virus pandemic have greatly disrupted the business and survival of small and medium-sized enterprises, as well as larger industries. The state and it’s institutions were forced to take certain measures to facilitate the survival and continuation of business, and to save jobs for entrepreneurs and they employees. The Tax Administration is a state institution whose measures, taxes, directly affect every business, so it was among the first to take some measures, that is, to adjust its business and tax collection to the new situation. This paper consists of 6 units. It begins with an introduction, and the second chapter discusses the first measures introduced, those from March and April 2020. The third point discusses the deferral or installment payment of due and deferred tax liabilities. The measure of deferral, installment payment of tax liability, is certainly the most important and most popular measure among taxpayers. The fourth chapter explains how tax measures during a pandemic should look according to the recommendations of the Organization for Economic Co-operation and Development (OECD). The fifth chapter explains other measures that have been introduced to facilitate business, and are not specifically mentioned in the paper. These are the extension of the deadline for filing income tax, the exemption from VAT, and the enforcement procedure and the advance and the payment of the annual tax rate. After that, at the very end of the paper there is a conclusion and a list of references. The analysis conducted for the purpose of writing this Final Paper, concluded that the Tax Administration has coped well in this situation. Many measures favorable to taxpayers have been introduced to make it easier for them to bridge this difficult period. Judging by the reactions of taxpayers, it can be concluded that they are also satisfied with these measures. There is a great response of the users themselves to the measures, especially to the exemption from VAT, and installment payments of due tax liabilities, which are specially treated in the paper. Despite the measures taken so far, it is important to emphasize that the Covid 19 pandemic is still ongoing, and that according to some experts, a real crisis with visible consequences of the pandemic is still expected. Accordingly, it is to be expected that the current measures are very likely to be further changed, upgraded and adjusted as the situation changes. |
