Porezni nadzor kao jedan od oblika kontrola unutar uprave

Vrapčenjak, Luka

prikaz prve stranice dokumenta Porezni nadzor kao jedan od oblika kontrola unutar uprave

Access restricted to students and staff of home institution

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

Request a copy
of the document

Cite this document

APA 6th Edition

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

MLA 8th Edition

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

Chicago 17th Edition

Harvard

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 15 March 2025, https://urn.nsk.hr/urn:nbn:hr:132:282633

Vancouver

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 2025 March 15] Available at: https://urn.nsk.hr/urn:nbn:hr:132:282633

IEEE

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

Cite this item: https://urn.nsk.hr/urn:nbn:hr:132:282633

Please login to the repository to save this object to your list.

Metadata

Title	Porezni nadzor kao jedan od oblika kontrola unutar uprave
Title (english)	Tax inspection as one of the forms of control within the administration
Author	Luka Vrapčenjak
Mentor	Ana Đanić Čeko (mentor)
Committee member	Boris Ljubanović (predsjednik povjerenstva)
Committee member	Emina Jerković (član povjerenstva)
Committee member	Ana Đanić Čeko (član povjerenstva)
Granter	Josip Juraj Strossmayer University of Osijek Faculty of Law Osijek (Chair of Administrative Law and Administrative Sciences) Osijek
Defense date and country	2024-03-04, 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)
Language	croatian
URN:NBN	urn:nbn:hr:132:282633
Study programme	Title: Public Administration Study programme type: professional Study level: graduate Academic / professional title: magistar/magistra javne uprave (magistar/magistra javne uprave)
Type of resource	Text
File origin	Born digital
Access conditions	Access restricted to students and staff of home institution
Terms of use
Repository	Repository of Faculty of Law in Osijek
Created on	2024-09-12 15:02:23