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master's thesis
Fiskalizacija prometa naplaćena gotovinom u ugostiteljstvu
Završni rad
Split: University of Split, Faculty of economics Split, 2020. urn:nbn:hr:124:629057
Petričević, Matea
University of Split
Faculty of economics Split

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Petričević, M. (2020). Fiskalizacija prometa naplaćena gotovinom u ugostiteljstvu : Završni rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:629057

Petričević, Matea. "Fiskalizacija prometa naplaćena gotovinom u ugostiteljstvu : Završni rad." Master's thesis, University of Split, Faculty of economics Split, 2020. https://urn.nsk.hr/urn:nbn:hr:124:629057

Petričević, Matea. "Fiskalizacija prometa naplaćena gotovinom u ugostiteljstvu : Završni rad." Master's thesis, University of Split, Faculty of economics Split, 2020. https://urn.nsk.hr/urn:nbn:hr:124:629057

Petričević, M. (2020). 'Fiskalizacija prometa naplaćena gotovinom u ugostiteljstvu : Završni rad', Master's thesis, University of Split, Faculty of economics Split, accessed 27 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:629057

Petričević M. Fiskalizacija prometa naplaćena gotovinom u ugostiteljstvu : Završni rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2020 [cited 2024 November 27] Available at: https://urn.nsk.hr/urn:nbn:hr:124:629057

M. Petričević, "Fiskalizacija prometa naplaćena gotovinom u ugostiteljstvu : Završni rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:124:629057

Metadata
TitleFiskalizacija prometa naplaćena gotovinom u ugostiteljstvu : Završni rad
AuthorMatea Petričević
MentorPaško Burnać (mentor)
MBZ: 315985
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2020, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezni nadzor organiziran je na nivou Središnjeg ureda i u područnim uredima. Može se obavljati kod svih poreznih obveznika i drugih osoba koje raspolažu dokazima bitnim za oporezivanje. Porezna uprava je upravna organizacija u sastavu Ministarstva financija čija je temeljna zadaća primjena poreznih propisa i propisa o prikupljanju doprinosa. Djeluje pod nazivom: Ministarstvo financija, Porezna uprava. Može obavljati poslove evidentiranja, utvrđivanja, nadzora, naplate i ovrhe prihoda jedinicama lokalne i područne (regionalne) samouprave, kao i drugih javnih davanja. Porezni obveznik je svaka fizička ili pravna osoba koja je na temelju zakona dužna platiti porez. Međutim, utvrđivanje osobe poreznog obveznika je u teoriji i praksi značajan problem. Temeljno pitanje je da li za poreznog obveznika odabrati pojedinca ili obitelj. Fiskalizacija podrazumijeva skup mjera koju provode obveznici fiskalizacije kako bi se omogućio nadzor nad ostvarenim prometom u gotovini. Od 1. srpnja 2013. godine obveza fiskalizacije propisana je za sve obveznike fiskalizacije. Fiskalizacija ima 4 temeljna cilja: Promet gotovinom je plaćanje za obavljene usluge novčanicama koje se smatraju karticama, čekom ili drugim sličnim načinima plaćanja, osim plaćanja na transakcijski račun kod banaka, ako ovim Zakonom nije uređeno drugačije. Obveznici fiskalizacije su definirani Zakonom, a u njih se ubrajaju: • fizičke osobe obveznici poreza na dohodak • pravne i fizičke osobe koje se smatraju obveznicima poreza na dobit
Abstract (english)
Tax monitoring is organized at the level of the Central Office and in the regional offices. It can be done with all taxpayers and other persons with evidence of taxation essential. Tax Administration is an administrative organization within the Ministry of Finance, whose main task is the application of tax regulations and regulations on the collection of contributions. It acts under the name: Ministry of Finance, Tax Administration. It can perform the tasks of recording, determining, controlling, collecting and enforcing revenue from local and regional self-government units as well as other public grants. A taxpayer is any natural or legal person who is obliged to pay tax on the basis of the law. However, determining the taxpayer's personality is a significant problem in theory and practice. The basic question is whether a taxpayer is to choose an individual or a family. Fiscalization implies a set of measures implemented by taxpayer taxpayers to enable oversight over cash flows. From 1 July 2013, the obligation of fiscalization is prescribed for all taxpayers. Fiscalization has four fundamental goals: Traffic is a cash payment for services provided by banknotes, cards, checks or other similar payment methods, except payment to a bank account transaction, unless otherwise provided for by this Act. Taxpayers are defined by the Law, and include: • physical persons are income tax payers • legal and natural persons who are considered taxpayers
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:629057
Study programmeTitle: GRADUATE PROFESSIONAL PROGRAMME IN MANAGEMENT; specializations in: Project management, Financial and tax management, Accounting and revision, Tax management, Accounitng
Course: Financial and tax management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica ekonomije (stručni/a specijalist/specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
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Created on2020-08-19 09:24:07