Abstract | Porezi su izrazito bitni jer se njima puni državni proračun čija se sredstva onda transferiraju na državne izdatke, u vidu obrazovanja, infrastrukture, zdravstva i sl. U ovom diplomskom radu opisuje se porezni postupak poreznog sustava Republike Hrvatske kojim se reguliraju načini prikupljanja poreza. Porezni postupak specifičan je upravni postupak u kojemu se utvrđuju prava i obveze poreznog obveznika te obveze poreznih tijela koje moraju obavljati unutar svog djelovanja. Ovim radom daje se okvir koji čini pravne izvore upravnog, a time i poreznog prava te detaljno predočenje Porezne uprave, odnosno njezino ustrojstvo i djelokrug koji ona obuhvaća. Kroz tekst se prezentira tijek poreznog postupka u prvom i drugom stupnju koji prvenstveno prati odredbe članaka Općeg poreznog zakona, ali i Zakona o općem upravnom postupku. Kao presjek cijelog poreznog postupka proizlazi porezni akt, odnosno porezno rješenje, zaključak, zapisnik, obavijest, poziv i drugi akti. To su dokumenti kojima se izvršavaju različite radnje u poreznom postupku i koje porezno tijelo ima obvezu dostaviti poreznom obvezniku. Na koncu, rad prezentira izvanredne pravne lijekove koje stranke i porezna tijela mogu koristiti kod nastupa pravomoćnosti poreznih aktova. |
Abstract (english) | Taxes are extremely important because they fill the state budget whose funds are then transferred to state expenditures, in the form of education, infrastructure, health, etc. This thesis describes the tax procedure of the tax system of the Republic of Croatia which regulates tax collection. The tax procedure is a specific administrative procedure in which the rights and obligations of the taxpayer are determined, as well as the obligations of the tax authorities that they must perform within their activities. This paper provides a framework that forms the legal sources of administrative, and thus tax law, and a detailed presentation of the Tax Administration, its structure and scope that it covers. The text presents the course of tax proceedings in the first and second instance, which primarily follows the provisions of the articles of the General Tax Act, but also the General Administrative Procedure Act. As a cross-section of the entire tax procedure, a tax act arises, a tax decision, conclusion, record, notification, summons and other acts. These are documents that perform various actions in the tax procedure and which the tax authority is obliged to provide to the taxpayer. Finally, the paper presents extraordinary legal remedies that parties and tax authorities can use when tax acts become final. |