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undergraduate thesis
Porezni postupak
Stručni završni rad
Zaprešić: The University of Applied Sciences Baltazar Zaprešić, 2023. urn:nbn:hr:129:967885
Pracaić, Matija
The University of Applied Sciences Baltazar Zaprešić
Chair of Law and General Courses

Institutional repository: Digital Repository of the University of Applied Sciences Baltazar Zaprešić

Cite this document

Pracaić, M. (2023). Porezni postupak : Stručni završni rad (Undergraduate thesis). Zaprešić: The University of Applied Sciences Baltazar Zaprešić. Retrieved from https://urn.nsk.hr/urn:nbn:hr:129:967885

Pracaić, Matija. "Porezni postupak : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2023. https://urn.nsk.hr/urn:nbn:hr:129:967885

Pracaić, Matija. "Porezni postupak : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2023. https://urn.nsk.hr/urn:nbn:hr:129:967885

Pracaić, M. (2023). 'Porezni postupak : Stručni završni rad', Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, accessed 22 June 2024, https://urn.nsk.hr/urn:nbn:hr:129:967885

Pracaić M. Porezni postupak : Stručni završni rad [Undergraduate thesis]. Zaprešić: The University of Applied Sciences Baltazar Zaprešić; 2023 [cited 2024 June 22] Available at: https://urn.nsk.hr/urn:nbn:hr:129:967885

M. Pracaić, "Porezni postupak : Stručni završni rad", Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, Zaprešić, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:129:967885

Metadata
TitlePorezni postupak : Stručni završni rad
Title (english)Tax procedure
AuthorMatija Pracaić
MentorMilorad Ćupurdija (mentor)
Committee memberNinoslav Gregurić-Bajza (predsjednik povjerenstva)
Committee memberKarlo Jurač (član povjerenstva)
GranterThe University of Applied Sciences Baltazar Zaprešić
(Chair of Law and General Courses)
Zaprešić
Defense date and country2023-09-14, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Porezni postupak je specifičan postupak koji se provodi radi utvrđivanja i naplate poreza. Tijekom provođenja postupka njegovi sudionici ostvaruju svoja prava i ispunjavaju obveze koje su propisane zakonom. Važan je zato što poduzetnici, odnosno, porezni obveznici, nerijetko traže načine kako bi na nelegalan način izbjegli u potpunosti plaćanje porezne obveze ili ju smanjili. U samom postupku porezna tijela provjeravaju porezne činjenice koje porezni obveznik može predočiti u svrhu izračunavanja realne porezne obveze. Temeljni propis za provođenje poreznog postupka je Opći porezni zakon (OPZ), a koji se koristi ako posebnim zakonima nije drugačije propisano. Načela kojih se treba pridržavati tijekom provedbe postupka omogućuju da se sam postupak vodi transparentno, te da niti jedna strana nije zakinuta prilikom donošenja odluke o iznosu poreza kojeg je porezni obveznik dužan platiti. Porezni nadzor kojim se započinje porezni postupak je jedan od najvažnijih aspekata, a provode ga ovlašteni zaposlenici poreznih tijela u prostorijama poslovanja poreznog obveznika, ali i u službenim prostorijama tijela. Porezni akti su akti kojima se pokreće, dopunjuje, mijenja ili dovršava neka radnja u poreznom postupku. Tako je porezno rješenje porezni akt koje donosi porezno tijelo na temelju činjenica utvrđenih u poreznom postupku, a kojim se odlučuje o pojedinačnim pravima i obvezama iz porezno-pravnog odnosa.
Abstract (english)
Tax procedure is a specific procedure which is performed for establishing facts and billing taxes. In the proces of this procedure it`s participants achieve their rights and obligations which are imposed by law. It is important beacuse businessmen or tax payers are looking for a illegal ways to evade or to reduce tax. In the procedure itself, tax authorities are checking different tax facts which tax payer can provide in order to calculate real tax liability. Basic legislation for performing tax procedure is „Opći porezni zakon“ (OPZ) which is used if it is not prescribed different by special laws. Principles which should be followed in the course of procedure enable transparency o fit so neither party is deprived in the proces of making decision on amount of tax that tax payer needs to pay. Tax surveillance which starts tax procedure is one of the most important aspects and is carried out by authorized personel of tax authorities in the facilities where tax payer counducts his business or in the facilities of authorities itself. Tax acts are acts which start, supplement, change or end different actions in the tax procedure. Tax solution is a tax act which is deliverd by tax authorities on the facts that are determined in the tax procedure, which determines rights and obligatories for tax-law relations.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:129:967885
Study programmeTitle: Business Administration, Undergraduate Professional Study
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2023-09-26 13:33:42