Procjena porezne osnovice u slučaju nepodnošenja prijave

master's thesis

• Title (english): Tax base assessment when tax return is not submitted
• Author: Marija-Zrinka Jurić
• Mentor: Hrvoje Arbutina (mentor)
• Committee member: Hrvoje Arbutina (predsjednik povjerenstva)
• Committee member: Jasna Bogovac (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: 2024-03-15, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Porezno tijelo provodi postupak instituta procjene porezne osnovice ukoliko se provjerom poslovanja i sveukupne aktivnosti poreznog obveznika pokaže da nije ispravno utvrdio poreznu osnovicu i poreznu obvezu odnosno da nije dostavio zakonom propisane porezne prijave za porezno razdoblje, ako ne vodi poslovne knjige i evidencije propisane zakonom ili ih ne može predočiti na zahtjev porezne uprave ili poslovne knjige ne vodi točno, uredno i ažurno odnosno u skladu sa zakonskim propisima. Razlog za procjenu porezne osnovice može biti i neizdavanje računa kupcima, nepostojanje vjerodostojne poslovne i druge dokumentacije, onemogućavanje i nesudjelovanje poreznog obveznika u poreznom postupku ili kad je nerealno iskazana porezna osnovica kod npr. vrijednosti nekretnina ili pokretnina.

Abstract (english)

The tax authority carries out the procedure for the assessment of the tax base if, upon checking the operations and overall activities of the taxpayer, it is discovered that he has not correctly determined the tax base and tax liability, i.e. he has not submitted the legally required tax forms for the tax period, if he does not keep business books and records prescribed by law or cannot present them at the request of the tax administration, or does not keep business books accurately, orderly and up-to-date, i.e. in accordance with regulations. The reason for assessing the tax base can also be the failure to issue invoices to customers, the absence of credible business and other documentation, the obstruction of the tax procedure and taxpayer’s avoidance of cooperation in it, or when the tax base is unrealistically declared for, for example, the value of real estate or movable property.

• Keywords: porezna osnovica; porezna obveza; procjena; porezna tijela; podnošenje prijave; točnost i istinitost podataka; izbjegavanje suradnje poreznog obveznika; činjenice bitne za oporezivanje; ponašanje poduzetnika
• Keywords (english): tax base; tax liability; assessment; tax authorities; submission of forms; accuracy and veracity of data; taxpayer’s avoidance of cooperation; facts important for taxation; entrepreneur’s conduct
• Language: croatian
• URN:NBN: urn:nbn:hr:199:327993
• Study programme: Title: Law; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar/magistrica prava (sveučilišni magistar/magistrica prava)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2024-03-19 09:13:40