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Scientific paper - Original scientific paper
Prilagodba hrvatske porezne uprave Europskoj uniji
Zbornik radova Pravnog fakulteta u Splitu, 57 (2020), 1; 195-209. https://doi.org/10.31141/zrpfs.2020.57.135.195
Žunić Kovačević, Nataša

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Žunić Kovačević, N. (2020). Prilagodba hrvatske porezne uprave Europskoj uniji. Zbornik radova Pravnog fakulteta u Splitu, 57. (1), 195-209. doi: 10.31141/zrpfs.2020.57.135.195

Žunić Kovačević, Nataša. "Prilagodba hrvatske porezne uprave Europskoj uniji." Zbornik radova Pravnog fakulteta u Splitu, vol. 57, no. 1, 2020, pp. 195-209. https://doi.org/10.31141/zrpfs.2020.57.135.195

Žunić Kovačević, Nataša. "Prilagodba hrvatske porezne uprave Europskoj uniji." Zbornik radova Pravnog fakulteta u Splitu 57, no. 1 (2020): 195-209. https://doi.org/10.31141/zrpfs.2020.57.135.195

Žunić Kovačević, N. (2020) 'Prilagodba hrvatske porezne uprave Europskoj uniji', Zbornik radova Pravnog fakulteta u Splitu, 57(1), pp. 195-209. doi: 10.31141/zrpfs.2020.57.135.195

Žunić Kovačević N. Prilagodba hrvatske porezne uprave Europskoj uniji. Zbornik radova Pravnog fakulteta u Splitu [Internet]. 2020 [cited 2024 November 22];57(1):195-209. doi: 10.31141/zrpfs.2020.57.135.195

N. Žunić Kovačević, "Prilagodba hrvatske porezne uprave Europskoj uniji", Zbornik radova Pravnog fakulteta u Splitu, vol. 57, no. 1, pp. 195-209, 2020. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:118:732261. [Accessed: 22 November 2024]

Metadata
Title (croatian)Prilagodba hrvatske porezne uprave Europskoj uniji
Title (english)Adjusting croatian taxation administration to the European union
AuthorNataša Žunić Kovačević
Author's institutionUniversity of Rijeka
FACULTY OF LAW
(Chair of Financial Law)
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract (croatian)
U radu se prikazuju čimbenici promjena u radu hrvatskih poreznih tijela s obzirom na to da borba protiv utaja i izbjegavanja poreza intenzivira rad na regulatornom okviru međunarodnog oporezivanja na svim razinama. Daje se povijesni presjek uređenja rada hrvatske porezne uprave u zadnja dva desetljeća, a posebno se ukazuje na globalni rat utajama poreza pa se prikazuje OECD-ov Akcijski plan – BEPS. Mjere iz tog plana na europskoj razini provedene su kroz veći broj direktiva te se izdvaja Direktiva Vijeća Europske unije protiv izbjegavanja poreza (ATAD) te posljedice implementacije u unutarnje hrvatsko zakonodavstvo. ATAD kao europski odgovor na BEPS nameće izmjene i prilagodbu poreznih tijela novim pravilima. Posebno se naglašavaju nužna prilagodba hrvatskih poreznih tijela europskim pravilima o poreznim postupcima dokazivanja izbjegavanja poreza te nužne prilagodbe i promjene područja rješavanja poreznih sporova.
Abstract (english)
This paper shows the factors of change in the work of Croatian taxation bodies given that combatting taxation evasion and tax avoidance intensifies work on the regulatory framework of international taxation at all levels. An historical cross-sectional overview of the regulation of the work of the Croatian taxation office over the last two decades, showing in particular the global taxation evasion war in OECD’s Action Plan - BEPS. Measures from that plan at a European level have been implemented through a large number of directives pointing out the European Council Directive against Tax Avoidance (ATED) and the consequences of implementation within Croatian legislation. ATAD as a European answer to BEPS imposes changes and adjustments to taxation bodies by new rules. Necessary adjustment of Croatian taxation bodies to European rules on taxation procedures for proving taxation evasion and necessary adjustments and changes in areas of resolving taxation disputes are particularly pointed out.
Keywords (croatian)
Keywords (english)
Languagecroatian
Languageenglish
Publication typeScientific paper - Original scientific paper
Publication statusPublished
Peer reviewPeer review
Publication versionPublished version
Journal titleZbornik radova Pravnog fakulteta u Splitu
Numberingvol. 57, no. 1, pp. 195-209
p-ISSN0584-9063
e-ISSN1847-0459
DOIhttps://doi.org/10.31141/zrpfs.2020.57.135.195
URN:NBNurn:nbn:hr:118:732261
Publication2020
Document URLhttps://hrcak.srce.hr/234586
Type of resourceText
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2020-03-18 12:07:31