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master's thesis
Porezni nadzor
2017. urn:nbn:hr:132:368195
Kligl, Patricija
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Administrative Science

Cite this document

Kligl, P. (2017). Porezni nadzor (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:368195

Kligl, Patricija. "Porezni nadzor." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:132:368195

Kligl, Patricija. "Porezni nadzor." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:132:368195

Kligl, P. (2017). 'Porezni nadzor', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 16 March 2025, https://urn.nsk.hr/urn:nbn:hr:132:368195

Kligl P. Porezni nadzor [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2017 [cited 2025 March 16] Available at: https://urn.nsk.hr/urn:nbn:hr:132:368195

P. Kligl, "Porezni nadzor", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:132:368195

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Metadata
TitlePorezni nadzor
Title (english)Tax supervision
AuthorPatricija Kligl
MentorBoris Ljubanović (mentor)
Committee memberRenata Perić (predsjednik povjerenstva)
Committee memberTunjica Petrašević (član povjerenstva)
Committee memberBoris Ljubanović (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Administrative Science)
Osijek
Defense date and country2017-12-08, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Porezni nadzor provode ovlašteni službenici- inspektori Porezne uprave. Porezna uprava provodi postupak poreznog nadzora radi provjere i utvrđivanja činjenica bitnih za oporezivanje kod poreznih obveznika, sukladno zakonima kojima se utvrđuje pojedina vrsta poreza (dohodak, dobit, porez na dodanu vrijednost, fiskalizacije i dr.). Postupak provjere i utvrđivanja činjenica bitnih za oporezivanje temelji se na načelima zakonitosti, materijalne istine, te efikasnosti i ekonomičnosti. Provedba... More nadzora se vrši zbog neredovitog plaćanja, opravdanog razloga za nadzor koji je utvrđen na temelju porezne prijave, utvrđenog razloga neispravnosti iskaznog prava na povrat poreza na dodanu vrijednost, te zahtjevima drugih tijela. U radu je objašnjen pojam poreznog nadzora, poreznog obveznika, te ovlaštenih službenika. Opisan je tijek poreznog nadzora, akti, upute o pravnom lijeku, te institut porezne zastare. U radu su korištene knjige vezane za porezni nadzor, stručni članci, te web stranica Porezne uprave. Less
Abstract (english)
Tax audit and supervision is conducted by authorised civil servants – inspectors of the Tax Administration. The Tax Administration conducts the procedure of tax audit and supervision for the purpose of control and establishing facts relevant for taxation of taxpayers, all in accordance with law regulating different types of taxes (profit tax, income tax, value added tax, fiscalization, etc.). The procedure of control and establishment of facts relevant for taxation is based on principles... More of legality, material truth and efficiency. Tax audit and supervision is conducted on the grounds of irregular payments, just cause determined by tax application, determined cause of error of presented right to refund of value added tax, and in accordance with the requests of other authorities. In this paper the terms “tax audit and supervision”, “tax payer” and “ authorised civil servant” are explained. The course of the procedure, acts, legal remedies instructions and tax statute of limitations are also explained. While writing the books regarding tax audit and supervision, expert articles and we-page of the Tax Administration were used. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:368195
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 on2018-02-26 11:48:48
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