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master's thesis
Porezni dug i mogućnosti osobnog stečaja u pravu Republike Hrvatske
2017. urn:nbn:hr:132:690444
Sever, Kristina
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Sever, K. (2017). Porezni dug i mogućnosti osobnog stečaja u pravu Republike Hrvatske (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:690444

Sever, Kristina. "Porezni dug i mogućnosti osobnog stečaja u pravu Republike Hrvatske." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:132:690444

Sever, Kristina. "Porezni dug i mogućnosti osobnog stečaja u pravu Republike Hrvatske." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:132:690444

Sever, K. (2017). 'Porezni dug i mogućnosti osobnog stečaja u pravu Republike Hrvatske', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 16 November 2024, https://urn.nsk.hr/urn:nbn:hr:132:690444

Sever K. Porezni dug i mogućnosti osobnog stečaja u pravu Republike Hrvatske [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2017 [cited 2024 November 16] Available at: https://urn.nsk.hr/urn:nbn:hr:132:690444

K. Sever, "Porezni dug i mogućnosti osobnog stečaja u pravu Republike Hrvatske", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:132:690444

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Metadata
TitlePorezni dug i mogućnosti osobnog stečaja u pravu Republike Hrvatske
Title (english)Tax due and possibilities of consumer bankruptcy under the law of the Republic of Croatia
AuthorKristina Sever
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 country2017-01-12, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Tema moga završnog rada je „Porezni dug i mogućnost osobnog stečaja u pravu RH“. U radu ću detaljnije pisati o ovim temama koje su u zadnje vrijeme vrlo aktualne na hrvatskoj pravnoj sceni. Riječ je o poreznom dugu, zbog kojega su mnogi porezni dužnici završili na „listi srama“ javnom objavom liste poreznih dužnika, te o svjevrsnoj novini u hrvatskom pravu, odnosno o mogućnosti osobnog stečaja potrošača. Ponajprije ću spomenuti javne prihode, bazirati se na porezima i ukratko predstaviti sam porezni sustav RH i poreznu terminologiju. Veću pažnju posvetit ću samom poreznom dugu i nastanku poreznog duga, mogućnosti plaćanja poreznog duga, te o novim instrumentima koji su uvedeni u hrvatsko zakonodavstvo, a kojima je svrha isključivo naplata dospjelog poreznog dugovanja. Drugi dio rada posvetit ću novonastaloj mogućnosti osobnog stečaja (bankrota) potrošača i samom Zakonu o stečaju potrošača, uvjetima za pokretanje zahtjeva za osobnim stečajem i daljnjim tijekom postupka. Ovaj zakon stupio je na snagu 1. siječnja 2016. godine i njime je prezaduženim građanima dana mogućnost pokretanja postupka osobnog stečaja, koja do sada u hrvatskom pravu nije postojala.
Abstract (english)
The topic of my thesis is „Tax due and the possibility of consumer bankruptcy in the law of Republic of Croatia“. In this thesis, I will write more detailed about the issues that have recently been very current in the Croatian legal scene. It is about tax debt, for wich many tax debtors end up on the „list of shame“ by publicly announcing list of tax debtors and a sort of novelty in Croatian law i.e. the possibility of consumer bankruptcy. First of all, I will mention public revenues, basing on the taxes and I will briefly introduce the tax system in Republic of Croatia and tax terminology. Greater attention will be devoted the tax debt and the emergence of the tax debt, options of tax debt payment and the new instruments introduced in the Croatian legislation and whose purpose is solely payment of due tax debts. The second part of the thesis is devoted to the new formed possibility for consumer bankruptcy by the Act of consumer's bankruptcy, the conditions for submission of applications for consumer bankruptcy and further course of the proceedings. This Act came into force on January 1st, 2016 and it enables over-indebted citizens to start the process of consumer bankruptcy, which by so far in Croatian law did not exist.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:690444
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 09:31:47