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undergraduate thesis
Utaja i izbjegavanje plaćanja poreza
Rijeka: University of Rijeka, Faculty of Economics and Business, 2022. urn:nbn:hr:192:401746
Radić, Antonija
University of Rijeka
Faculty of Economics and Business

Institutional repository: Repository of the University of Rijeka, Faculty of Economics and Business

Cite this document

Radić, A. (2022). Utaja i izbjegavanje plaćanja poreza (Undergraduate thesis). Rijeka: University of Rijeka, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:192:401746

Radić, Antonija. "Utaja i izbjegavanje plaćanja poreza." Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:192:401746

Radić, Antonija. "Utaja i izbjegavanje plaćanja poreza." Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:192:401746

Radić, A. (2022). 'Utaja i izbjegavanje plaćanja poreza', Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, accessed 27 December 2024, https://urn.nsk.hr/urn:nbn:hr:192:401746

Radić A. Utaja i izbjegavanje plaćanja poreza [Undergraduate thesis]. Rijeka: University of Rijeka, Faculty of Economics and Business; 2022 [cited 2024 December 27] Available at: https://urn.nsk.hr/urn:nbn:hr:192:401746

A. Radić, "Utaja i izbjegavanje plaćanja poreza", Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, Rijeka, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:192:401746

Metadata
TitleUtaja i izbjegavanje plaćanja poreza
Title (english)Tax evasion and tax avoidance
AuthorAntonija Radić
MentorHelena Blažić Pečarić (mentor)
GranterUniversity of Rijeka
Faculty of Economics and Business
Rijeka
Defense date and country2022-06-30, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Mnogim fizičkim i pravnim osobama kao poreznim obveznicima porez stvara velike troškove jer se ubire u različitim područjima te brojni nastoje izbjeći plaćanje poreza ili čak provode kažnjive ili legalne aktivnosti kako bi ostvarili vlastitu korist i priskrbili više sredstava na nekorektan način. Potrebno je razgraničiti pojmove izbjegavanja plaćanja poreza (eng. tax avoidance) i poreznu utaju (eng. tax evasion), jer imaju različite uzroke i posljedice. Granica koja postoji između zakonitog izbjegavanja poreza i utaje poreza je vrlo malena te je se vrlo lako može prekoračiti ako osoba nema opreza u tom području. Republika Hrvatska ima određene mjere za suzbijanje oba načina izbjegavanja poreza, ali nisu dovoljne jer će izbjegavanja poreza uvijek biti. U radu će se definirati i pojmovi porezne oaze i sive ekonomije s obzirom kako se mogu povezati sa poreznom utajom i izbjegavanjem plaćanja poreza.
Abstract (english)
For a lots of physical and legal entities, as taxpayers, paying taxes brings high costs and they overload because of collecting in many areas. Many of them try to look for a specific space to escape or avoid tax payments or even make criminal or legal activities to achieve own benefits and earn more funds dishonestly. It is necessary to separate terms tax avoidance and tax evasion to prevent misunderstanding, because, despite their name similarity, they have different causes and consequences. A limit between legal tax avoidance and tax evasion is very small and it can be overstepped easily if a person is not aware of. Republic of Croatia has specific prevention measures and steps for both situations to control that types of frauds and crimes, but they are not enough to prevent them entirely. This thesis will define tax havens and the underground economy as terms which can be connected to the tax evasion and tax avoidance.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:192:401746
Study programmeTitle: Business economics; specializations in: Finance and Accounting, Entrepreneurship, Management, Finance and Banking, Marketing, International Business, IT Business, Finance
Course: Marketing
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsClosed access
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Created on2022-11-26 08:59:28