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master's thesis
Kontroling u poreznim sustavima
Zagreb: University of Zagreb, Faculty of Economics and Business, 2024. urn:nbn:hr:148:239006
Ivanišević, Stella
University of Zagreb
Faculty of Economics and Business
Department of Managerial Economics

Institutional repository: REPEFZG

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Ivanišević, S. (2024). Kontroling u poreznim sustavima (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:239006

Ivanišević, Stella. "Kontroling u poreznim sustavima." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:239006

Ivanišević, Stella. "Kontroling u poreznim sustavima." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:239006

Ivanišević, S. (2024). 'Kontroling u poreznim sustavima', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 11 January 2025, https://urn.nsk.hr/urn:nbn:hr:148:239006

Ivanišević S. Kontroling u poreznim sustavima [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2024 [cited 2025 January 11] Available at: https://urn.nsk.hr/urn:nbn:hr:148:239006

S. Ivanišević, "Kontroling u poreznim sustavima", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:148:239006

Metadata
TitleKontroling u poreznim sustavima
Title (english)Controlling in Tax systems
AuthorStella Ivanišević
MentorDavor Labaš (mentor)
Committee memberNika Šimurina (član povjerenstva)
Committee memberMartina Sopta Ćorić (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Managerial Economics)
Zagreb
Defense date and country2024-09-24, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Porezni sustavi mijenjaju se i razvijaju kontinuirano, a porezni prihodi predstavljaju ključan izvor financiranja javnih rashoda. Kontroling u poreznim sustavima omogućuje provjeru ispravnosti i potpunosti podataka koje porezni obveznici prijavljuju te na taj način sprječava neispravno i nepotpuno prijavljivanje dohotka, čime se osigurava pravednost i jednakost u poreznom sustavu. Porezni kontroling se provodi kroz različite mehanizme, kao što su porezni nadzor, revizije i razmjena informacija s drugim državama. Cilj ovog rada je istražiti i prikazati različite načine na koje se vrši kontroling u poreznom sustavu i njegovu potrebu i učinkovitost u sprečavanju poreznih prijevara. Metodologija rada uključuje korištenje različitih izvora, kao što su objavljene knjige, stručni članci, zakonska regulativa i službeni izvještaji poreznih tijela. Kao takav, ovaj rad donosi koristan uvid u primjenu kontrolinga u poreznom sustavu.
Abstract (english)
Tax systems are continuously changing and evolving, with tax revenues serving as a crucial source of funding for public expenditures. Controlling in tax systems enables the verification of the accuracy and completeness of the data reported by taxpayers, thus preventing incorrect and incomplete income reporting, ensuring fairness and equality in the tax system. Tax controlling is implemented through various mechanisms, such as tax audits, reviews, and information exchange with other states. The aim of this paper is to explore and illustrate diverse ways in which controlling is conducted in the tax system, examining its necessity and effectiveness in preventing tax fraud. The methodology of the paper involves using various sources, including published books, professional articles, legal regulations, and official reports from tax authorities. As such, this paper provides valuable insights into the application of controlling in the tax system.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:239006
Study programmeTitle: Business economics
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence Attribution-NonCommercial-ShareAlike 3.0 Unported (CC BY-NC-SA 3.0) icon
Created on2024-09-26 22:34:19