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undergraduate thesis
Direktiva protiv zakonitog izbjegavanja porezne obveze
Zagreb: University of Zagreb, Faculty of Law, 2023. urn:nbn:hr:199:776301
Ilinović, Maja
University of Zagreb
Faculty of Law
Financial Law and Financial Science

Institutional repository: Repository Faculty of Law University of Zagreb

Cite this document

Ilinović, M. (2023). Direktiva protiv zakonitog izbjegavanja porezne obveze (Undergraduate thesis). Zagreb: University of Zagreb, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:199:776301

Ilinović, Maja. "Direktiva protiv zakonitog izbjegavanja porezne obveze." Undergraduate thesis, University of Zagreb, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:199:776301

Ilinović, Maja. "Direktiva protiv zakonitog izbjegavanja porezne obveze." Undergraduate thesis, University of Zagreb, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:199:776301

Ilinović, M. (2023). 'Direktiva protiv zakonitog izbjegavanja porezne obveze', Undergraduate thesis, University of Zagreb, Faculty of Law, accessed 24 June 2024, https://urn.nsk.hr/urn:nbn:hr:199:776301

Ilinović M. Direktiva protiv zakonitog izbjegavanja porezne obveze [Undergraduate thesis]. Zagreb: University of Zagreb, Faculty of Law; 2023 [cited 2024 June 24] Available at: https://urn.nsk.hr/urn:nbn:hr:199:776301

M. Ilinović, "Direktiva protiv zakonitog izbjegavanja porezne obveze", Undergraduate thesis, University of Zagreb, Faculty of Law, Zagreb, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:199:776301

Metadata
TitleDirektiva protiv zakonitog izbjegavanja porezne obveze
Title (english)Anti tax avoidance directive
AuthorMaja Ilinović
MentorIrena Klemenčić (mentor)
Committee memberIrena Klemenčić (predsjednik povjerenstva)
Committee memberJasna Bogovac (član povjerenstva)
Committee memberHrvoje Arbutina (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Law
(Financial Law and Financial Science)
Zagreb
Defense date and country2023-06-28, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Cilj rada bio je opisati Direktivu te utvrditi cilj i razlog njezina nastanka. Oporezivanjem se smanjuje ekonomska snaga poreznih obveznika stoga je za očekivati da će porezni obveznici pokušati smanjiti ili izbjeći plaćanje porezne obveze, što dovodi do pojave izbjegavanja porezne obveze i porezne evazije. Porezne oaze su neki od problema vezanih uz izbjegavanje oporezivanja a postepeno su nastajale kroz prošlost i postale sve složenije. Kroz povijest se nastoji regulirati međunarodno poslovanje poreznih obveznika putem bilateralnih ugovora, ali se pokazala i potreba za uvođenjem novih međunarodnih standarda. Donošenjem Direktive o suzbijanju izbjegavanja poreza (ATAD) u srpnju 2016. godine ostvaren je važan napredak na području osiguranja pravednog i učinkovitog oporezivanja. Ključno je obnoviti povjerenje u poštenje poreznih sustava, omogućiti vladama da učinkovito ostvaruju porezni suverenitet i obeshrabriti praksu izbjegavanja poreza. U radu su nabrojane i objašnjene glavne mjere protiv izbjegavanja poreza koje su definirane Direktivom. Mjere su implementirane u Zakon o porezu na dobit. Jedna od novijih inicijativa je Prijedlog Direktive Vijeća o utvrđivanju pravila za sprječavanje zlouporabe fiktivnih subjekata u porezne svrhe. Cilj joj je spriječiti fiktivna poduzeća koja imaju minimalne ili nepostojeće aktivnosti da iskorištavaju porezne olakšice.
Abstract (english)
The purpose of this paper was to describe the Directive and to determine the purpose and reason for its creation. Taxation reduces the economic strength of taxpayers; therefore, it is expected that taxpayers will try to reduce or avoid paying tax obligations, which leads to tax avoidance and tax evasion. Tax havens are problem related to tax evasion, and they gradually emerged in the past and became more and more complex. Throughout history, efforts have been made to regulate the international business of taxpayers through bilateral agreements, but there also have been international needs for the introduction of new standards. With the adoption of the Anti-Tax Avoidance Directive (ATAD) in July 2016, important progress was made in ensuring fair and efficient taxation. The key is to restore trust in the fairness of tax systems, enable governments to effectively exercise tax sovereignty and ensure tax avoidance practices. The paper enumerates and explains the main measures against tax evasion defined by the Directive. The measures were implemented in the Law on Profit Tax. One of the more recent initiatives is the Commission proposal on establishing rules for the group of abuse of fictitious entities for tax purposes. Its aim is to prevent fictitious companies with minimal or non-existent activities from taking advantage of tax breaks.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:199:776301
Study programmeTitle: Tax Studies
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica porezne struke (stručni/a prvostupnik/prvostupnica porezne struke)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2023-07-12 07:20:51