prikaz prve stranice dokumenta Ovršni postupak u Poreznoj upravi s osvrtom na donesene posebne mjere zbog izvanrednog stanja izazvanog širenjem virusa Sars-Cov-2
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master's thesis
Ovršni postupak u Poreznoj upravi s osvrtom na donesene posebne mjere zbog izvanrednog stanja izazvanog širenjem virusa Sars-Cov-2
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2021. urn:nbn:hr:132:196563
Jurač, Tomislav
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Institutional repository: Repository of Faculty of Law in Osijek

Cite this document

Jurač, T. (2021). Ovršni postupak u Poreznoj upravi s osvrtom na donesene posebne mjere zbog izvanrednog stanja izazvanog širenjem virusa Sars-Cov-2 (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:196563

Jurač, Tomislav. "Ovršni postupak u Poreznoj upravi s osvrtom na donesene posebne mjere zbog izvanrednog stanja izazvanog širenjem virusa Sars-Cov-2." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:132:196563

Jurač, Tomislav. "Ovršni postupak u Poreznoj upravi s osvrtom na donesene posebne mjere zbog izvanrednog stanja izazvanog širenjem virusa Sars-Cov-2." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:132:196563

Jurač, T. (2021). 'Ovršni postupak u Poreznoj upravi s osvrtom na donesene posebne mjere zbog izvanrednog stanja izazvanog širenjem virusa Sars-Cov-2', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 15 November 2024, https://urn.nsk.hr/urn:nbn:hr:132:196563

Jurač T. Ovršni postupak u Poreznoj upravi s osvrtom na donesene posebne mjere zbog izvanrednog stanja izazvanog širenjem virusa Sars-Cov-2 [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2021 [cited 2024 November 15] Available at: https://urn.nsk.hr/urn:nbn:hr:132:196563

T. Jurač, "Ovršni postupak u Poreznoj upravi s osvrtom na donesene posebne mjere zbog izvanrednog stanja izazvanog širenjem virusa Sars-Cov-2", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:132:196563

Metadata
TitleOvršni postupak u Poreznoj upravi s osvrtom na donesene posebne mjere zbog izvanrednog stanja izazvanog širenjem virusa Sars-Cov-2
Title (english)Enforcement proceedings in the tax administration with empasis on the adopted special measures due to the state of emergency caused by the spresd of the Sars-Cov-2 virus
AuthorTomislav Jurač
MentorRenata Perić (mentor)
Committee memberAleksandra Vasilj (predsjednik povjerenstva)
Committee memberBoris Ljubanović (član povjerenstva)
Committee memberRenata Perić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Financial Law and Financial Sciences)
Osijek
Defense date and country2021-01-14, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
U prvom dijelu ovog rada autor daje prikaz prisilne naplate poreznog duga, objašnjava postupanja koja prethode prisilnoj naplati te obrazlaže sam postupak prisilne naplate. Uz općenito definiranje postupka prisilne naplate autor se osvrće na ograničenja i izuzeća u provedbi prisilne naplate te se kratko osvrće na administrativnu suradnju Republike Hrvatske i ostalih država članica Europske Unije u području naplate poreza. U drugom dijelu rada autor se osvrće na posebne mjere odnosno aktivnosti Porezne uprave radi olakšavanja položaja poreznih dužnika u uvjetima pandemije bolesti COVID-19 uzrokovane širenjem virusa Sars-Cov-2. Cilj ovog rada je prikazati proces prisilne naplate poreznog duga te prikazati kako država određenim mjerama može pomoći poreznim obveznicima u slučaju izvanrednih stanja.
Abstract (english)
In the first part of this thesis, the author gives an overview of the enforced collection of tax debt, explains the actions that precede the enforcement and explains the procedure of enforced collection. In addition to the general definition of the enforced collection procedure, the author looks at the restrictions and exemptions of enforcement and briefly looks at the administrative cooperation between the Republic of Croatia and other EU Member States in the field of tax debt collection. In the second part of the thesis, the author refers to special measures and activities of the Tax Administration in order to alleviate the position of tax debtors in the conditions of the pandemic of the disease COVID-19 caused by the spread of the Sars-Cov-2 virus. The aim of this thesis is to show the process of enforced collection of tax debt and to show how the state can help taxpayers with certain measures in case of outstanding circumstances.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:196563
Study programmeTitle: Public Administration
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica javne uprave (stručni/a specijalist/ specijalistica javne uprave)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2021-04-09 13:15:51