Porezna tajna u Republici Hrvatskoj

undergraduate thesis

• Title (english): Tax secrecy in the Republic of Croatia
• Author: Brigita Šćuric
• Mentor: Irena Klemenčić (mentor)
• Committee member: Irena Klemenčić (predsjednik povjerenstva)
• Committee member: Hrvoje Arbutina (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: 2024-09-25, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Porezna se tajna u Republici Hrvatskoj odnosi na skup informacija koje su porezne vlasti dužne čuvati kao povjerljive informacije i ne smiju se otkrivati neovlaštenim osobama te je regulirana Općim poreznim zakonom. Informacije koje se smatraju poreznom tajnom u Hrvatskoj se odnose na podatke koji uključuju podatke o poreznim obveznicima, njihove porezne prijave, financijske izvještaje kao i sve druge informacije koje porezne vlasti prikupe u postupku utvrđivanja i naplate poreza. Porezna tajna obuhvaća zakonske odredbe kojima se štiti privatnost podataka svakog pojedinca i sprečava njihovo objavljivanje. Iz toga proizlazi da je porezna tajna obveza čuvanja podataka o životu poreznog obveznika, koji su otkriveni tijekom poreznog postupka, bez obzira na to je li ih porezni obveznik sam prijavio ili ih je otkrilo porezno tijelo. Porezna tajna obuhvaća sve službene osobe poreznog tijela, vještake te sve druge osobe koje su uključene u porezni postupak. Glavna svrha porezne tajne je da postoji povjerenje od strane poreznih obveznika u obvezu čuvanja službene tajne koja unaprjeđuje spremnost priopćavanja svih porezno relevantnih činjenica i stvarnog stanja te se na taj način olakšava porezni postupak i porezni izvori kako bi se u cijelosti obuhvatilo i osiguralo zakonsko i ravnomjerno oporezivanje. Isto tako i same države, kroz zajedničku suradnju pokušavaju suzbiti porezne prijevare, izbjegavanje plaćanja poreza i štetne porezne prakse te omogućiti što veću poreznu transparentnost, što se može vidjeti i na primjeru jačanja postupaka administrativne suradnje u području poreza. Ova suradnja omogućuje državama da dijele relevantne informacije i koordiniraju svoje napore kako bi osigurale učinkovitije oporezivanje. Shodno tome, pridržavanje pravila o poreznoj tajni nije samo zakonska obveza, već i temeljni princip koji doprinosi pravednijem i efikasnijem poreznom sustavu.

Abstract (english)

Tax secrecy in the Republic of Croatia refers to a set of information that the tax authorities are obliged to keep as confidential information and may not be disclosed to unauthorized persons and it is regulated by the General Tax Law. Information that is considered a tax secret in Croatia refers to data that includes data on taxpayers, their tax returns, financial statements, as well as all other information collected by the tax authorities in the process of determining and collecting taxes. Tax secrecy includes legal provisions that protect the privacy of everyone’s data and prevent their disclosure. In conclusion, tax secrecy is the obligation to keep information about the taxpayer's life, which was discovered during the tax procedure, regardless of whether the taxpayer reported it himself or whether it was discovered by the tax authority. Tax secrecy includes all officials of the tax authority, experts and all other persons involved in the tax procedure. The main purpose of tax secrecy is that there is trust on the part of taxpayers in the obligation to keep a secret, which improves the willingness to communicate all tax-relevant facts and the actual situation, thus facilitating the tax procedure and tax sources in order to fully cover and ensure legal and equal taxation. Furthermore, the states themselves, through joint cooperation, try to suppress tax fraud, tax evasion and harmful tax practices and enable greater tax transparency, which can be seen in the example of strengthening administrative cooperation procedures in the tax field. This cooperation allows countries to share relevant information and coordinate their efforts to ensure more effective taxation. Accordingly, compliance with tax secrecy rules is not only a legal obligation, but also a fundamental principle that contributes to a fairer and more efficient tax system.

• Keywords: porezna tajna; povjerljivost podataka; porezni postupak; administrativna suradnja u području poreza; porezni sustav; oporezivanje.
• Keywords (english): tax secrecy; data confidentiality; tax procedure; administrative cooperation in the field of taxes; tax system; taxation
• Language: croatian
• URN:NBN: urn:nbn:hr:199:268827
• 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: 2024-10-02 11:42:08