Organizacija naplate poreza i neporeznih prihoda na lokalnoj razini

undergraduate thesis

• Title (english): Organization of tax collection and collection of other incomes at local level
• Author: Valentina Horovskij
• Mentor: Jasmina Džinić (mentor)
• Committee member: Jasmina Džinić (predsjednik povjerenstva)
• Committee member: Teo Giljević (član povjerenstva)
• Committee member: Iva Lopižić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Administrative Sciences); Zagreb
• Defense date and country: 2024-09-12, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Država je organizacija koja zahtjeva dobro organiziranje, ali i dobar produkt tog organiziranja odnosno ustroj, strukturu i poredak. Radi lakšeg upravljanja i ostvarivanja ciljeva države, uspostavljaju se teritorijalne organizacije kojima se daju određene ovlasti. Teritorijalna organizacija Republike Hrvatske temelji se na načelu decentralizacije. Decentralizacija obuhvaća jačanje neovisnosti nižih razina vlasti, odnosno lokalne i područne (regionalne) samouprave. Lokalne jedinice imaju vlastite izvore prihoda kojima u okviru svog samoupravnog djelokruga slobodno raspolažu, to su porezi i drugi neporezni prihodi. Isti se ubiru i naplaćuju u upravnim tijelima lokalnih jedinica i u Poreznoj upravi. Za ubiranje i naplatu lokalnih poreza i neporeznih prihoda potrebna je dobra organizacija kroz ustrojstvo upravnog tijela, podjelu poslova i ovlasti. Stoga gradovi i općine donose odluke o lokalnim porezima u kojima ovlasti ubiranja lokalnih poreza mogu prenijeti na Poreznu upravu te odluku o ustrojstvu i djelokrugu gradskog odnosno općinskog upravnog tijela u kojoj odlučuju o unutarnjem ustrojstvu i poslovima upravnog tijela. U radu je prikazana organizacija upravnih tijela te način ubiranja poreza u gradovima Zagreb i Komiža te općinama Viškovo i Civljane. Navedene lokalne jedinice odabrane su za analizu s obzirom na broj stanovnika svake pojedine jedinice pa se zato iz komparacije predmetnih lokalnih jedinica može zaključiti da veći broj stanovništva utječe na ustrojstvo i djelokrug upravnih tijela te na broj radnih mjesta i zaposlenih osoba u upravnom tijelu pojedine lokalne jedinice.

Abstract (english)

A state is an organization that requires good organization, as well as a good product of that organization, meaning structure, system, and order. To facilitate governance and the achievement of state objectives, territorial organizations are established and granted certain powers. The territorial organization of the Republic of Croatia is based on the principle of decentralization. Decentralization involves strengthening the independence of lower levels of government, namely local and regional self-government. Local units have their own sources of revenue, which they freely manage within their scope of self-government. These revenues include taxes and other non-tax revenues, collected and administered by the local government bodies and the Tax Administration. Proper organization of tax collection and management of non-tax revenues requires a well-structured administrative body, a clear division of tasks, and authority. Therefore, cities and municipalities make decisions about local taxes, where they can transfer the authority for tax collection to the Tax Administration, and they also decide on the structure and scope of the city or municipal administrative body, determining its internal organization and tasks. This paper presents the organization of administrative bodies and the methods of tax collection in the cities of Zagreb and Komiža, as well as the municipalities of Viškovo and Civljane. These local units were selected for analysis based on the population size of each, allowing for a comparison that shows how a larger population affects the structure and scope of the administrative bodies, as well as the number of job positions and employees in the administrative body of each local unit.

• Keywords: organizacija; lokalna samouprava; lokalni porezi; prihodi; unutarnje ustrojstvo; upravna tijela; decentralizacija
• Keywords (english): organization; local self-government; local taxes; revenues; internal organization; administrative organs; decentralizatio
• Language: croatian
• URN:NBN: urn:nbn:hr:199:207856
• Study programme: Title: Tax; Study programme type: professional; Study level: undergraduate; Academic / professional title: prvostupnik/prvostupnica (baccalaureus/baccalaurea) porezne struke (prvostupnik/prvostupnica (baccalaureus/baccalaurea) porezne struke)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2024-09-14 08:23:45