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master's thesis
Prijevare u sustavu poreza na dodanu vrijednost
Zagreb: University of Zagreb, Faculty of Economics and Business, 2023. urn:nbn:hr:148:473786
Pernjek, Karmela
University of Zagreb
Faculty of Economics and Business
Department of Finance

Institutional repository: REPEFZG

Cite this document

Pernjek, K. (2023). Prijevare u sustavu poreza na dodanu vrijednost (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:473786

Pernjek, Karmela. "Prijevare u sustavu poreza na dodanu vrijednost." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2023. https://urn.nsk.hr/urn:nbn:hr:148:473786

Pernjek, Karmela. "Prijevare u sustavu poreza na dodanu vrijednost." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2023. https://urn.nsk.hr/urn:nbn:hr:148:473786

Pernjek, K. (2023). 'Prijevare u sustavu poreza na dodanu vrijednost', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 25 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:473786

Pernjek K. Prijevare u sustavu poreza na dodanu vrijednost [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2023 [cited 2024 December 25] Available at: https://urn.nsk.hr/urn:nbn:hr:148:473786

K. Pernjek, "Prijevare u sustavu poreza na dodanu vrijednost", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:148:473786

Metadata
TitlePrijevare u sustavu poreza na dodanu vrijednost
Title (english)Fraud in the value added tax system
AuthorKarmela Pernjek
MentorMaja Mihelja Žaja (mentor)
Committee memberJakša Krišto (član povjerenstva)
Committee memberAntonija Buljan (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Finance)
Zagreb
Defense date and country2023-07-14, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Diplomski rad bavi se analizom sustava poreza na dodanu vrijednost, poreznih prijevara i rješenja za njihovo suzbijanje. Cilj rada je prikazati razvoj poreza na dodanu vrijednost u Republici Hrvatskoj, njegove karakteristike, važnost poreza na dodanu vrijednost za državni proračun i financiranje javnih potreba, prijevare koje oštećuju državni proračun kao i rad poreznih uprava koje sudjeluju u sprječavanju poreznih prijevara. Analizirane su sheme poreznih prijevara te je naglasak stavljen na analizu prijevara s nestajućim trgovcem u sustavu trgovine emisijskim dozvolama Europske unije. Kako bi se spriječile porezne prijevare važni su sustavi za razmjenu informacija o poreznim obveznicima koji omogućuju rano otkrivanje i prevenciju prijevara, multilateralna suradnja nacionalnih poreznih uprava te pojednostavljenje sustava poreza na dodanu vrijednost.
Abstract (english)
This thesis deals with the analysis of the value added tax, tax frauds and solutions to combat tax fraud. The main purpose of the paper is to show development of value added taxi in Republic of Croatia, its characteristics, the importance of VAT for national budget and financing of public needs, VAT frauds and work of tax administrations that participate in their prevention. Tax fraud schemes were analyzed and the emphasis was placed on the missing trader intra community frauds in the EU emissions trading system. In order to prevent tax frauds, systems for the exchange of information on taxpayers are important because they enable early detection and prevention of frauds as well as multilateral cooperation of national tax administrations and simplification of the value added tax system.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:473786
Study programmeTitle: Economics
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to authenticated users
Terms of useLicence In copyright icon
Created on2023-07-16 21:04:34