Glavna tema ovog rada je analiza predstečajnog postupka kao dijela Stečajnog zakona s gledišta Porezne uprave kao vjerovnika na području grada Splita, a cilj je utvrditi uspješnost provođenja predstečajnog postupka, te isti staviti u odnos s postupcima koji su mu prethodili. Financijska kriza koja je 2007. i 2008. godine zahvatila svjetsko gospodarstvo počela se odraţavati i na poslovne subjekte u Republici Hrvatskoj, te je svoj vrhunac dosegla 2010. godine. Zavladala je sve veća insolventnost i nelikvidnost, te je bilo nužno poduzeti određene mjere kako se cjelokupno gospodarstvo Republike Hrvatske ne bi urušilo. Među prvim mjerama pomoći poslovnim subjektima bilo je reprogramiranje poreznog duga od strane Porezne uprave. Kako je reprogram poreznog duga imao određene nedostatke koji su se očitovali i u tome da veliki broj poreznih dužnika nije mogao podmirivati visoke anuitete, te je veliki broj rješenja o reprogramu poreznog duga ukinut, mnogi poslovni subjekti koji su se našli u problemima spas su vidjeli u predstečajnoj nagodbi. Zakon o financijskom poslovanju i predstečajnoj nagodbi donesen je u listopadu 2012. godine. Za razliku od reprograma poreznog duga gdje je Porezna uprava bila jedini vjerovnik, kod predstečajne nagodbe ona je samo jedan od vjerovnika. Predstečajna nagodba je bila dosta popularna mjera što dokazuje i veliki broj zahtjeva za sklapanje iste, no kako se s vremenom pokazalo da ona ima ozbiljne nedostatke, posebno u pogledu raznih zlouporaba, 2015. godine donesen je novi Stečajni zakon, koji je trebao otkloniti nedostatke predstečajnih nagodbi. Iako je Stečajni zakon zaista otklonio mnoge nedostatke, te smanjio mogućnosti manipulacija i zlouporaba, pojavili su se drugi problemi u pogledu teže provedivosti, krutosti i sl. što je rezultiralo i jako malim brojem zahtjeva za pokretanje predstečajnog postupka, o čemu nam svjedoči i samo jedan zahtjev za prijedlog prijave tražbina u predstečajnom postupku od strane Porezne uprave na području grada Splita. Postoje određeni prijedlozi da se Stečajni zakon poboljša, no u kojem će smjeru to ići ostaje tek za vidjeti.

The main topic of this final work is the analysis of the pre-accession process as part of the Bankruptcy Law from the point of view of the Tax Administration as a creditor on the territory of the Split, with the aim of determining the success of the pre-accession process and putting it in relation to the procedures that preceded it. The financial crisis, which affected the world economy in 2007 and 2008, has also started to reflect on businesses in the Croatia and peaked in 2010. There was growing insolvency and illiquidity and it was necessary to take certain measures so that the entire economy of the Croatia would not collapse. Among the first measures of assistance to business entities was the reprogramming of tax debt by the Tax Administration. As the repayment of the tax debt had certain shortcomings that manifested itself in the fact that a large number of tax debtors could not settle high annuities, and a large number of tax reprogramming decisions were abolished, many business entities that found themselves in the problems of salvation were seen in the pre- settlement. The Finance and Pact Settlement Act was passed in October 2012. Unlike the repayment of the tax debt where the Tax Administration was the only creditor, it is only one of the creditors in the pre-settlements. The draft settlement was a very popular measure, which is evidenced by a large number of requests to conclude it, but as it has in time shown to have serious shortcomings, especially with regard to various misuses, a new Bankruptcy Act was adopted in 2015, which was intended to address the shortcomings of the pre- settlement. Although the Bankruptcy Act has effectively removed many shortcomings and reduced the possibilities of manipulation and abuse, other problems with regard to more difficult execution, stiffness and so on have emerged, which has resulted in a very small number of requests for initiating a pre-accession process, as evidenced by only one request for proposal for filing claims in the pre-tax procedure by the Tax Administration in the area of Split. There are certain suggestions to improve the bankruptcy law, but in what direction it will go is just to be seen.