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master's thesis
Prijevare u sustavu poreza na dodanu vrijednost i njihova prevencija
2023. urn:nbn:hr:199:724407
Bajić, Dora
University of Zagreb
Faculty of Law
Financial Law and Financial Science

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Bajić, D. (2023). Prijevare u sustavu poreza na dodanu vrijednost i njihova prevencija (Master's thesis). Zagreb: University of Zagreb, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:199:724407

Bajić, Dora. "Prijevare u sustavu poreza na dodanu vrijednost i njihova prevencija." Master's thesis, University of Zagreb, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:199:724407

Bajić, Dora. "Prijevare u sustavu poreza na dodanu vrijednost i njihova prevencija." Master's thesis, University of Zagreb, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:199:724407

Bajić, D. (2023). 'Prijevare u sustavu poreza na dodanu vrijednost i njihova prevencija', Master's thesis, University of Zagreb, Faculty of Law, accessed 13 April 2024, https://urn.nsk.hr/urn:nbn:hr:199:724407

Bajić D. Prijevare u sustavu poreza na dodanu vrijednost i njihova prevencija [Master's thesis]. Zagreb: University of Zagreb, Faculty of Law; 2023 [cited 2024 April 13] Available at: https://urn.nsk.hr/urn:nbn:hr:199:724407

D. Bajić, "Prijevare u sustavu poreza na dodanu vrijednost i njihova prevencija", Master's thesis, University of Zagreb, Faculty of Law, Zagreb, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:199:724407

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Metadata
TitlePrijevare u sustavu poreza na dodanu vrijednost i njihova prevencija
Title (english)Fraud in the area of value added tax and its prevention
AuthorDora Bajić
MentorSonja Cindori (mentor)
Committee memberSonja Cindori (predsjednik povjerenstva)
Committee memberJasna Bogovac (član povjerenstva)
Committee memberIrena Klemenčić (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Law
(Financial Law and Financial Science)
Zagreb
Defense date and country2023-06-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Porez na dodanu vrijednost ima središnje značenje u fiskalnoj politici svake države kao opći porez na promet čijim se ubiranjem puni državni proračun. Ne umanjujući značaj ostalim izvorima financiranja države, možemo se složiti kako porezni gubitak koji se dogodi zbog prijevara u sustavu poreza na dodanu vrijednost uzrokuje gospodarsku stagnaciju države, društva i potrebu da se na drugačiji način alociraju izgubljena sredstva. Uređenje sustava poreza na dodanu vrijednost u našoj državi biti će tema ovog rada s naglaskom na međunarodnu trgovinu te uzroke i prevencija prijevara u istome.
Abstract (english)
Value added tax has a central meaning in the fiscal policy of every state as a general tax on sales, the collection of which fills the national budget. Without diminishing the importance of other sources of public financing, we can agree that the tax loss that occurs due to fraud in the value added tax system causes economic stagnation of the country, society and the need to allocate the lost funds in a different way. Regulation of the value added tax system in our country will be the topic of this paper with an emphasis on international trade and the causes and prevention of fraud in the same.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:199:724407
Study programmeTitle: Law
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra prava (magistar/magistra prava)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2023-06-16 07:39:00