Obročna otplata poreznog duga

undergraduate thesis

• Title (english): Payment of tax dusts
• Author: Tena Deletić
• Mentor: Tereza Rogić Lugarić (mentor)
• Committee member: Tereza Rogić Lugarić (predsjednik povjerenstva)
• Committee member: Sonja Cindori (član povjerenstva)
• Committee member: Irena Klemenčić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2023-09-11, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Ovaj rad donosi pregled hrvatskog zakonodavstva i njegovih promjena u području mjera obročne otplate poreznog duga, osvrćući se na zakonske promjene koje su stupale na snagu prije i poslije 2015. godine. Mjera obročne otplate pruža poreznim obveznicima da svoje dospjele porezne dugove nastale s osnove poreza, doprinosa i ostalih javnih davanja podmire u mjesečnim obrocima u roku propisan zakonom, čime se ostvaruje prilagodljivost za porezne obveznike prilikom ispunjenja njihovih poreznih obveza, a sukladno njihovoj ekonomskoj snazi i mogućnostima. Od uvođenja Općeg poreznog zakona iz 2001. godine, mjere obročne otplate bile su obuhvaćene propisima koji su, između ostalog, uvedeni i za potrebe ublažavanja posljedica uzrokovanih gospodarskom krizom, a neki od propisa su i višebrojno puta izmjenjeni zbog nejasnih odredbi. Nakon 2015. godine uvođenje prestečajnog postupka prema Stečajnom zakonu te upravnog ugovora prema Općem poreznom zakonu, pokazalo se dobrim temeljem za rješavanje poreznih dugova.

Abstract (english)

This graduate thesis provides an overview of Croatian legislation and its changes in the field of tax installment measure of tax debt, referring to the legal changes that came into force before and after 2015. The measure of installment repayment provides taxpayers to settle their overdue tax debts incurred on the basis of taxes, contributions and other public duties in monthly installments within the deadline prescribed by law, thus achieving adaptability for taxpayers when fulfilling their tax obligations, in accordance with their economic strength and capabilities. Since the introduction of the General Tax Act of 2001, installment repayment measures have been covered by regulations that have, among other things, been introduced for the purpose of reducing the consequences caused by the economic crisis, and some of the regulations have been changed several times due to unclear provisions. After 2015, the introduction of pre-accession process under the Bankruptcy Act and the administrative contract according to the General Tax Act proved to be a good basis for resolving tax debts.

• Keywords: porezni dug; obročna otplata; opći porezni zakon; predstečajni postupak; upravni ugovor
• Keywords (english): tax debt; tax installment; General Tax Act; pre-accession process; administrative conctract
• Language: croatian
• URN:NBN: urn:nbn:hr:199:541253
• Study programme: Title: Tax Studies; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni prvostupnik (baccalaureus) porezne struke (stručni prvostupnik (baccalaureus) porezne struke)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-09-19 09:46:35