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master's thesis
Osnovna obilježja ovršnog postupka u poreznom pravu
2018. urn:nbn:hr:132:840649
Begić, Maja
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

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Begić, M. (2018). Osnovna obilježja ovršnog postupka u poreznom pravu (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:840649

Begić, Maja. "Osnovna obilježja ovršnog postupka u poreznom pravu." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:840649

Begić, Maja. "Osnovna obilježja ovršnog postupka u poreznom pravu." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:840649

Begić, M. (2018). 'Osnovna obilježja ovršnog postupka u poreznom pravu', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 22 December 2024, https://urn.nsk.hr/urn:nbn:hr:132:840649

Begić M. Osnovna obilježja ovršnog postupka u poreznom pravu [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2018 [cited 2024 December 22] Available at: https://urn.nsk.hr/urn:nbn:hr:132:840649

M. Begić, "Osnovna obilježja ovršnog postupka u poreznom pravu", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:132:840649

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Metadata
TitleOsnovna obilježja ovršnog postupka u poreznom pravu
Title (english)Basic features of the enforcement proceedings in Tax Law
AuthorMaja Begić
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 country2018-12-11, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Ovršni postupak je dio porezno – pravnog odnosa u kojem porezno tijelo provodi postupak prisilne naplate poreznog duga na temelju ovršnih i vjerodostojnih isprava. Ovaj rad ima za cilj proučiti problematiku ovršnog postupka u poreznom pravu. Prilikom provođenja ovršnog postupka, porezna tijela dužna su se pridržavati načela zabrane prekomjernosti te načela zaštite dostojanstva. Sudionici ovršnog postupka su ovrhovoditelj, ovršenik i porezni jamac. U radu se navodi što moraju sadržavati prijedlog za ovrhu i rješenje te koji su pravni lijekovi. Zatim se objašnjavaju postupci u vezi s ovrhom, a to su obustava i izuzeća od ovrhe. Obustava ovrhe je prekid ovršnog postupka kada je ovrha postala nemoguća ili se iz drugih razloga ne može provesti. Također, obrađuju se različiti oblici provođenja ovrhe. Zaključno, ovim radom želi se prikazati važnost podmirenja poreznih obveza u roku kako ne bi došlo do prisilne naplate jer su u svijetu pa tako i u Republici Hrvatskoj bitni porezi, kao instrumenti prikupljanja prihoda od strane građana usprkos nezadovoljstvu i otporu, važnost podmirenja poreznih obveza.
Abstract (english)
Enforcement proceedings are part of a tax-legal relationship in which a tax authority conducts a procedure of enforced collection of tax debt on the basis of enforceable and credible documents. The purpose of this paper is to study the issue of tax enforcement in tax law. When carrying out enforcement proceedings, the tax authorities are obliged to abide by the principle of excessiveness prohibition and the dignity protection principle. The bailiff, enforcement debtor and tax guarantor are the participants in the enforcement proceedings. The paper states what a proposal for enforcement and a decision must contain, as well as legal remedies. Further, the procedures relating to enforcement are explained, namely suspensions and exemptions from seizure. Suspension of seizure is the cessation of enforcement proceedings when enforcement has become impossible or cannot be carried out for other reasons. Different forms of enforcement are also being discussed. In conclusion, this paper aims to show the importance of paying tax liabilities within the deadline so as not to be subject to coercive collection because in the world, as well as in the Republic of Croatia, essential taxes, as means of collecting revenues by citizens despite dissatisfaction and resistance, are important for taxing.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:840649
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 on2019-05-30 08:32:06