Utvrđivanje činjenica u poreznom postupku

undergraduate thesis

• Title (english): Determination of Facts in Tax Procedure
• Author: Antonija Todić
• 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: 2025-02-26, Croatia

Abstract

Porezi su najvažniji i najizdašniji prihod svake države. Ovlast poreznog tijela je da provjerava i utvrđuje sve bitne činjenice vezane uz oporezivanje poreznih obveznika kako bi se na zakonit i pravilan način provelo oporezivanje. Činjenice koje porezno tijelo utvrdi u poreznom postupku predstavljaju širu sliku poreznog obveznika te daju konačan uvid u poslovanje poreznog obveznika.
Cilj ovog rada je istaknuti važnost utvrđivanja činjenica u poreznom postupku. Činjenice označavaju zatečeno stanje stvari, stoga činjenice koje se utvrđuju trebaju se voditi točno, pravodobno, uredno i potpuno. Rad započinje objašnjenjem povijesnog nastanka poreza, opravdanjem za ubiranje poreza te pojmu poreza općenito. Zatim se u središnjem dijelu pojašnjavaju metode i načini utvrđivanja činjenica u poreznom postupku, kao i osobe koje sudjeluju u postupku. U zaključku su navedeni porezni akti i pravni lijekovi korišteni u poreznom postupku.

Abstract (english)

Taxes are the most important and generous revenue of any state. The authority of the tax authority is to check and determine all important facts related to the taxation of taxpayers in order to implement taxation in a legal and proper manner. The facts established by the tax authority in the tax procedure represent a broader picture of the taxpayer and provide a final insight into the taxpayer's business.
The aim of this paper is to highlight the importance of establishing facts in the tax procedure. Facts indicate the state of affairs found, therefore the facts that are established should be kept accurate, timely, orderly and complete. The paper begins with an explanation of the historical origin of taxes, the justification for tax collection and the concept of taxes in general. Then, in the central part, the methods and ways of establishing the facts in the tax procedure, as well as the persons participating in the procedure, are explained. The tax acts and legal remedies used in the tax procedure are listed in the conclusion.

• Keywords: činjenice; porezni postupak; porezni obveznik; Opći porezni zakon
• Keywords (english): facts; tax procedure; taxpayer; General Tax Law
• Language: croatian
• URN:NBN: urn:nbn:hr:199:547091
• 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: 2025-03-07 10:04:04