Porezni nadzor

undergraduate thesis

• Title (english): Tax Audit
• Author: Leonela Hofman
• Mentor: Hrvoje Arbutina (mentor)
• Committee member: Hrvoje Arbutina (predsjednik povjerenstva)
• Committee member: Irena Klemenčić (član povjerenstva)
• Committee member: Jasna Bogovac (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2023-06-06, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Nadzor poslovanja poreznih obveznika, odnosno porezni nadzor dio je porezno-pravnog odnosa u kojem Porezna uprava i Carinska uprava te druga porezna tijela provode postupak radi provjere i utvrđivanja činjenica bitnih za oporezivanje poreznih obveznika i drugih osoba. Obuhvaća provjeru informacija o porezima, doprinosima i drugim javnim davanjima. Koja dokazna sredstva će se koristiti u postupku i koji će se dokazi uzeti u obzir odlučuje ovlaštena osoba za porezni nadzor slobodnom ocjenom. Porezni obveznik mora biti obaviješten o provedbi poreznog nadzora dostavom odnosno uručenjem obavijesti o poreznom nadzoru. O ishodu poreznog nadzora, prije sastavljanja zapisnika, poreznom obvezniku ili osobi koju je on imenovao mora se omogućiti očitovanje o bitnim činjenicama i okolnostima koje su uzete u obzir tijekom poreznog nadzora. Na temelju činjenica navedenih u zapisniku i dopunskom zapisniku o poreznom nadzoru donosi se porezno rješenje. Ako postoje odgovarajući razlozi mogu se protiv akata u poreznom nadzoru podnijeti pravni lijekovi.

Abstract (english)

The supervision of the taxpayers business also known as tax inspection is a part of the tax-legal relation in which the tax administration and the customs administration and other tax authorities carry out the procedure for checking and determining facts which are important for the taxation of the taxpayers and other people. This includes the verification of the information about the taxes, contributions and other public benefits that they may have. Which types of evidence will be used in the procedure itself and which evidence will be taken into account in the end is decided by the authorized person for tax inspection with its own discretion. The taxpayer has to be informed about the implementation of the tax inspection in a way that they would have a notice delivered or handed to them. Regarding the outcome of this tax inspection, before the compilation of the record on tax inspection, the taxpayer or the person appointed by him must be briefed with the essential facts and circumstances that were taken into account for the tax inspection. Based on these facts which are stated in the record and the supplementary record on tax inspection, a tax ruling is issued. If there are adequate reasons, then remedies can be filed against acts in the tax inspection.

• Keywords: pojam poreznog nadzora; sudionici; predmet poreznog nadzora; tijek postupka; zapisnik o poreznom nadzoru; porezno rješenje; pravni lijekovi
• Keywords (english): concept of tax inspection; participants; subject of tax inspection; the course of procedure; record on tax inspection; tax ruling; remedies
• Language: croatian
• URN:NBN: urn:nbn:hr:199:225702
• 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: 2023-06-15 10:57:50