Porezna tajna i pravo na pristup informacijama koje posjeduju tijela javne uprave

undergraduate thesis

• Title (english): Tax secrecy and the right to access information held by public authorities
• Author: Matea Bukal
• Mentor: Lana Ofak (mentor)
• Committee member: Lana Ofak (predsjednik povjerenstva)
• Committee member: Frane Staničić (član povjerenstva)
• Committee member: Marko Šikić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Administrative Law); Zagreb
• Defense date and country: 2023-04-04, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Poreznom tajnom se želi zaštititi povjerljivost podataka pojedinca i njihovo nedopušteno objavljivanje. Prema odredbama Općeg poreznog zakona (dalje: OPZ) porezno tijelo javne vlasti je dužno čuvati podatke iznesene u poreznom postupku. Odredbe OPZ-a propisuju koji podatci su porezna tajna te propisuju kada obveza porezne tajne nije povrijeđena. U slučaju kršenja obveze čuvanja porezne tajne podliježe se kaznenoj i disciplinskoj odgovornosti. Pravo na pristup informacijama je pravo korisnika tražiti i dobivati informacije koje su javnog karaktera odnosno koje posjedu tijela javne vlasti. Temeljem Zakona o pravu na pristup informacijama (dalje: ZPPI) može se ograničiti pristup određenim informacijama koje su porezna tajna. Povjerenik za informiranje je osoba koja prati, promiče i štiti pravo na pristup informacijama i njihovu ponovnu uporabu. Njega odabire Hrvatski sabor na mandat od pet godina. On provodi nadzor nad provedbom ZPPI-a. Ovaj rad sastoji se od tri glavna dijela u kojima će se analizirati porezna tajna, pravo na pristup informacijama te predmeti iz prakse Povjerenika za informiranje koji su vezani za područje porezne tajne. Cilj je utvrdili kada jest, a kada nije dopušten pristup informacijama koje se odnose na podatke koji podliježu poreznoj tajni.

Abstract (english)

The tax secrecy is intended to protect the confidentiality of an individual's data and prevent their unauthorized publishment. According to the provisions of the Tax Procedure Act, the tax authority is obliged to safeguard the information presented in the tax procedure. The provisions of the Tax Procedure Act prescribe which information is considered tax secret and specify when the obligation of tax secrecy is not violated. In case of a breach of the obligation to keep tax secrecy, criminal and disciplinary responsibility applies. The right to access information is the right of users to seek and obtain information of public character possessed by public authorities. The Act on the Right to Access to Information may limit access to certain information which are tax secrecy. The Information Commissioner is a person who monitors, promotes, and protects the right to access information and their reuse. The Croatian Parliament selects the Commissioner for a term of five years. The Commissioner oversees the implementation of the Act on the Right to Access to Information. This paper consists of three main parts in which tax secrecy, the right to access information, and the case-law of the Information Commissioner that is related to the area of tax secrecy will be analyzed. The goal was to determine when it is and when it is not allowed to access information related to data that falls under tax secrecy.

• Keywords: porezna tajna; pravno na pristup informacijama; povjerenik za informiranje; test razmjernosti i javnog interesa; OPZ; ZPPI.
• Keywords (english): tax secrecy; right to access information; Information Commissioner; test of proportionality and public interest; Tax Procedure Act; The Act on the Right to Access to Information
• Language: croatian
• URN:NBN: urn:nbn:hr:199:147158
• Study programme: Title: Tax Studies; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni/a prvostupnik/prvostupnica porezne struke (stručni/a prvostupnik/prvostupnica porezne struke)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-04-05 07:44:05