prikaz prve stranice dokumenta Porez na dodanu vrijednost s osvrtom na povrat poreza na dodanu vrijednost s poduzetnicima kroz sustav analize rizika
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master's thesis
Porez na dodanu vrijednost s osvrtom na povrat poreza na dodanu vrijednost s poduzetnicima kroz sustav analize rizika
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. urn:nbn:hr:132:630116
Sović, Dragutin
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

Sović, D. (2018). Porez na dodanu vrijednost s osvrtom na povrat poreza na dodanu vrijednost s poduzetnicima kroz sustav analize rizika (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:630116

Sović, Dragutin. "Porez na dodanu vrijednost s osvrtom na povrat poreza na dodanu vrijednost s poduzetnicima kroz sustav analize rizika." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:630116

Sović, Dragutin. "Porez na dodanu vrijednost s osvrtom na povrat poreza na dodanu vrijednost s poduzetnicima kroz sustav analize rizika." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:630116

Sović, D. (2018). 'Porez na dodanu vrijednost s osvrtom na povrat poreza na dodanu vrijednost s poduzetnicima kroz sustav analize rizika', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 25 June 2024, https://urn.nsk.hr/urn:nbn:hr:132:630116

Sović D. Porez na dodanu vrijednost s osvrtom na povrat poreza na dodanu vrijednost s poduzetnicima kroz sustav analize rizika [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2018 [cited 2024 June 25] Available at: https://urn.nsk.hr/urn:nbn:hr:132:630116

D. Sović, "Porez na dodanu vrijednost s osvrtom na povrat poreza na dodanu vrijednost s poduzetnicima kroz sustav analize rizika", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:132:630116

Metadata
TitlePorez na dodanu vrijednost s osvrtom na povrat poreza na dodanu vrijednost s poduzetnicima kroz sustav analize rizika
Title (english)Value added tax with reference to the value added tax return to entrepreneurs through the risk analysis system
AuthorDragutin Sović
MentorRenata Perić (mentor)
Committee memberMato Palić (predsjednik povjerenstva)
Committee memberAleksandra Vasilj (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 country2018-06-08, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Obrada povrata poreza na dodanu vrijednost poreznim obveznicima iznimno je značajan i bitan postupak s aspekta Porezne uprave i poreznih obveznika. Porezna Uprava u postupku obrade zahtjeva suzbija porezne prijevare, dok porezni obveznici kroz redovitost izvršavanja povrata ostvaruju kontinuirano poslovanje bez finacijskog pritiska. Digitalizacija i informacijska tehnologija obilježja su trenutačnih administrativnih postupaka, te je u tu svrhu dio službenika na Ispostavama Porezne uprave educiran za obradu povrata poreza na dodanu vrijednost kroz novi alat za Analizu rizika kako bi se obrada povrata poreza na dodanu vrijednost provodila u zakonskim rokovima, a istodobno izvršila i detaljna kontrola u slučaju pogrešaka ili prijevara. Obrada zahtjeva povrata poreza na dodanu vrijednost provodi se uz poštivanje odredaba propisanih Zakonom o porezu na dodanu vrijednost, Pravilnika o porezu na dodanu vrijednost i uz primjenu odredaba Općeg poreznog zakona. U ovom završnom radu biti će prikazana obrada zahtjeva za povrat poreza na dodanu vrijednost kroz primjenu alata Analize rizika. U tom kontekstu biti će izvršen prikaz obrade povrata poreza na dodanu vrijednost kod obveznika bez rizika, obveznika s uvjetnim rizicima, te obveznika koji imaju za mjeru neizravni nadzor. Zaključno proces završava obradom digitalnih naloga za povrat ili preknjiženjem iskazane pretplate. Specifičnost postupka obrade zahtjeva za povrat poreza na dodanu vrijednost u Poreznoj upravi biti će prikazana kroz korištenje nove aplikacije Analiza rizika razvijene upravo za tu svrhu.
Abstract (english)
The processing of value added tax returns to taxpayers is an extremely important and relevant process from the aspect of Tax Administration and Taxpayers. The Tax Administration in the processing of the claim queries the tax fraud, while taxpayers through the regularity of the reimbursement perform continuous business without a financial stress. Digitalization and information technology are features of current administrative procedures, and for that purpose part of the staff at the Tax Administration Departments are educated to process value added tax returns through a new Risk Analysis Toolkit in order to process value added tax returns in legal terms, and at the same time carried out detailed controls in case of errors or fraud. Processing of the request for value added tax refunds is carried out in compliance with the provisions of the Value Added Tax Act, the Value Added Tax Policy and the application of the provisions of the General Tax Code. In this final paper, the processing of the request for value added tax returns will be presented through the application of the Risk Analysis Tool. In this context, an assessment of the repayment of value added tax with risk-free taxpayers, taxpayers with conditional risks, and taxpayers who have an indirect control measure will be presented. The concluding process ends with the processing of a digital orders for refund or transfer of the declared overpayment. The specificity of the process of processing the VAT refund application in the Tax Administration will be displayed through the use of a new Risk Analysis application developed for this purpose.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:630116
Study programmeTitle: Public Administration
Study programme type: professional
Study level: specialist graduate
Academic / professional title: Strucni specijalist / strucna specijalistica javne uprave (Strucni specijalist / strucna 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 on2019-05-29 07:01:56