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graduate thesis
Porezni nadzor kao jedan od oblika kontrola unutar uprave
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2024. urn:nbn:hr:132:282633
Vrapčenjak, Luka
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Administrative Law and Administrative Sciences

Institutional repository: Repository of Faculty of Law in Osijek

Cite this document

Vrapčenjak, L. (2024). Porezni nadzor kao jedan od oblika kontrola unutar uprave (Graduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:282633

Vrapčenjak, Luka. "Porezni nadzor kao jedan od oblika kontrola unutar uprave." Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:132:282633

Vrapčenjak, Luka. "Porezni nadzor kao jedan od oblika kontrola unutar uprave." Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:132:282633

Vrapčenjak, L. (2024). 'Porezni nadzor kao jedan od oblika kontrola unutar uprave', Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 27 September 2024, https://urn.nsk.hr/urn:nbn:hr:132:282633

Vrapčenjak L. Porezni nadzor kao jedan od oblika kontrola unutar uprave [Graduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2024 [cited 2024 September 27] Available at: https://urn.nsk.hr/urn:nbn:hr:132:282633

L. Vrapčenjak, "Porezni nadzor kao jedan od oblika kontrola unutar uprave", Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:132:282633

Metadata
TitlePorezni nadzor kao jedan od oblika kontrola unutar uprave
Title (english)Tax inspection as one of the forms of control within the administration
AuthorLuka Vrapčenjak
MentorAna Đanić Čeko (mentor)
Committee memberBoris Ljubanović (predsjednik povjerenstva)
Committee memberEmina Jerković (član povjerenstva)
Committee memberAna Đanić Čeko (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Administrative Law and Administrative Sciences)
Osijek
Defense date and country2024-03-04, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Administrative Law and Administration
Abstract
Porezni nadzor, kao ključan element upravljanja financijskim sustavom države, predstavlja izrazito važan oblik kontrole unutar upravnog okvira. Provodi se radi provjere ispravnosti plaćanja poreza i izbjegavanja porezne evazije. Pravo nadzora ima Porezna uprava, koja se nalazi u resoru Ministarstva financija i za cilj ima uvid u rad i poslovanje poreznih obveznika. Nadzor obavljaju inspektori Porezne uprave u skladu sa zakonima i načelima. Porezni obveznik dužan je sudjelovati pri obavljanju poreznog nadzora te inspektoru omogućiti uvid u poslovne knjige, evidencije i ostalu pripadajuću dokumentaciju. Poreznim aktima smatraju se porezno rješenje, zaključak, zapisnik, obavijest, a donose se po završetku nadzora i bivaju dostavljeni poreznom obvezniku. Na donesenu odluku porezni obveznik ima pravo zatražiti ispitivanje zakonitosti akta koje je donijelo tijelo, povodom pravnih lijekova.
Abstract (english)
Tax inspection, as a crucial element of managing the state's financial system, represents an extremely important form of control within the administrative framework. It is conducted to verify the correctness of tax payments and prevent tax evasion. Tax Administration is located within the Ministry of Finance, holds the right to conduct inspections with the aim of gaining insight into the work and operations of taxpayers. Inspections are carried out by Tax Administration inspectors in accordance with laws and principles. Taxpayers are obligated to participate in tax inspections and provide inspectors with access to business books, records, and other relevant documentation. Tax acts, including tax assessments, conclusions, reports, and notifications, are considered as a result of inspections and are delivered to the taxpayer upon completion. A taxpayer has the right to request a review of the legality of the decision made by the authority, regarding legal remedies.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:282633
Study programmeTitle: Public Administration
Study programme type: professional
Study level: graduate
Academic / professional title: magistar/magistra javne uprave (magistar/magistra 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 on2024-09-12 15:02:23