Mjere sprječavanja porezne utaje

KLARIĆ, MARINA

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master's thesis

Mjere sprječavanja porezne utaje

Zagreb: EFFECTUS university, 2023. urn:nbn:hr:281:267618

KLARIĆ, MARINA

EFFECTUS university

Cite this document

APA 6th Edition

KLARIĆ, M. (2023). Mjere sprječavanja porezne utaje (Master's thesis). Zagreb: EFFECTUS university. Retrieved from https://urn.nsk.hr/urn:nbn:hr:281:267618

MLA 8th Edition

KLARIĆ, MARINA. "Mjere sprječavanja porezne utaje." Master's thesis, EFFECTUS university, 2023. https://urn.nsk.hr/urn:nbn:hr:281:267618

Chicago 17th Edition

KLARIĆ, MARINA. "Mjere sprječavanja porezne utaje." Master's thesis, EFFECTUS university, 2023. https://urn.nsk.hr/urn:nbn:hr:281:267618

Harvard

KLARIĆ, M. (2023). 'Mjere sprječavanja porezne utaje', Master's thesis, EFFECTUS university, accessed 06 February 2025, https://urn.nsk.hr/urn:nbn:hr:281:267618

Vancouver

KLARIĆ M. Mjere sprječavanja porezne utaje [Master's thesis]. Zagreb: EFFECTUS university; 2023 [cited 2025 February 06] Available at: https://urn.nsk.hr/urn:nbn:hr:281:267618

IEEE

M. KLARIĆ, "Mjere sprječavanja porezne utaje", Master's thesis, EFFECTUS university, Zagreb, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:281:267618

Cite this item: https://urn.nsk.hr/urn:nbn:hr:281:267618

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Metadata

Title	Mjere sprječavanja porezne utaje
Author	MARINA KLARIĆ
Mentor	Mirjana Mahović Komljenović (mentor)
Granter	EFFECTUS university Zagreb
Defense date and country	2023-11-08, Croatia
Scientific / art field, discipline and subdiscipline	SOCIAL SCIENCES Law
Abstract	Opće je poznato da su porezi najizdašniji i najvažniji javni prihodi države. Porezi su nametnuta javna davanja te nisu namjenski i nemaju izravnu protučinidbu. Svi građani kao i porezni obveznici koji obavljaju djelatnost, moraju plaćati poreze kako bi država osigurala javne usluge kao što su zdravstvo, školstvo, socijalna skrb i slično. S obzirom na to da porezi umanjuju ekonomsku snagu poreznog obveznika, dolazi do porezne utaje, odnosno izbjegavanja plaćanja poreza koje može biti zakonito i nezakonito. Porezni obveznici najčešće imaju negativno mišljenje o porezima kao javnim davanjima. Kako bi se spriječila porezna utaja, države donose niz mjera za sprječavanje plaćanja poreza.
Abstract (english)	It is generally known that taxes are the most generous and important public revenue of the state. Taxes are imposed public duties and are not earmarked and do not have a direct countermeasure. All citizens, as well as taxpayers who perform activities, must pay taxes in order for the state to provide public services such as health, education, social welfare and the like. Given that taxes reduce the economic strength of the taxpayer, tax evasion occurs, that is, tax avoidance, which can be legal or illegal. Taxpayers usually have a negative opinion about taxes as public benefits. In order to prevent tax evasion, states adopt a number of tax payment measures.
Keywords
Keywords (english)
Language	croatian
URN:NBN	urn:nbn:hr:281:267618
Study programme	Title: Business Administration – MBA; specializations in: Financial Management, Taxes and Business Law, Human Resources and Knowledge Management, Creativity, Innovation and Analytical Management, Creativity, Innovation and Analytical Management, Behavioral Economics, Analytical Management Course: Financial Management Study programme type: professional Study level: specialist graduate Academic / professional title: magistar poslovnog upravljanja (magistar poslovnog upravljanja)
Type of resource	Text
File origin	Born digital
Access conditions	Open access
Terms of use
Repository	Repository of EFFECTUS University of Applied Sciences
Created on	2024-03-19 10:13:57