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master's thesis
Porezni kontroling kao nadzor porezne evazije
2022. urn:nbn:hr:143:418446
Ivanov, Marijana
Šibenik University of Applied Sciences
Management

Cite this document

Ivanov, M. (2022). Porezni kontroling kao nadzor porezne evazije (Master's thesis). Šibenik: Šibenik University of Applied Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:143:418446

Ivanov, Marijana. "Porezni kontroling kao nadzor porezne evazije." Master's thesis, Šibenik University of Applied Sciences, 2022. https://urn.nsk.hr/urn:nbn:hr:143:418446

Ivanov, Marijana. "Porezni kontroling kao nadzor porezne evazije." Master's thesis, Šibenik University of Applied Sciences, 2022. https://urn.nsk.hr/urn:nbn:hr:143:418446

Ivanov, M. (2022). 'Porezni kontroling kao nadzor porezne evazije', Master's thesis, Šibenik University of Applied Sciences, accessed 16 April 2024, https://urn.nsk.hr/urn:nbn:hr:143:418446

Ivanov M. Porezni kontroling kao nadzor porezne evazije [Master's thesis]. Šibenik: Šibenik University of Applied Sciences; 2022 [cited 2024 April 16] Available at: https://urn.nsk.hr/urn:nbn:hr:143:418446

M. Ivanov, "Porezni kontroling kao nadzor porezne evazije", Master's thesis, Šibenik University of Applied Sciences, Šibenik, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:143:418446

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Metadata
TitlePorezni kontroling kao nadzor porezne evazije
Title (english)TAX CONTROL AS A CONTROL OF TAX EVASION
AuthorMarijana Ivanov
MentorAnita Grubišić (mentor)
Committee memberDijana Mečev (predsjednik povjerenstva)
Committee memberJelena Žaja (član povjerenstva)
Committee memberAnita Grubišić (član povjerenstva)
GranterŠibenik University of Applied Sciences
(Management)
Šibenik
Defense date and country2022-06-24, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Rad obuhvaća analizu provođenja poreznog kontrolinga, njegove metode i ulogu koju ima u smanjivanju i sprečavanju svakog oblika porezne evazije. U prvom dijelu rada daje se prikaz metoda, kojima se Porezna uprava kao jedan od ključnih aktera u suzbijanju porezne evazije, koristi kako bi primjenom istih smanjila i stavila pod nadzor poreznu evaziju. Definiraju se porezne evazije u svrhu shvaćanja zašto dolazi do istih ali i traženja mjera kako bi održala porezna disciplina i kako bi prikupljanje javnih prihoda bilo što učinkovitije. Poseban naglasak stavljen je na postupak provođenja fiskalizacije u prometu gotovinom i nadzoru kao obliku poreznog kontrolinga, s obzirom da isti ima veliku ulogu u sprečavanju poreznih utaja, opisujući sam tijek pripreme nadzora, odabir poreznih obveznika za obavljanje nadzora i sam tijek nadzora. Na kraju se analiziraju rezultati provođenja nadzora postupka fiskalizacije u prometu gotovinom i daje se zaključak o uspješnosti istog.
Abstract (english)
The paper includes an analysis of the implementation of a tax control, its methods and role it plays in reducing and preventing any form of a tax evasion. Thr first part of the paper presents the methods used by the Tax Administration as one of the main actors in combating a tax evasion in order to reduce and control a tax evasion. Tax evasions are defined in order to understand why do they occur, but olso to seek measures to maintain a tax discipline and to make public revanue collection as efficient as possible. A special emphasis was placed on the procces of fiscalization in cash transactions and supervision as a form of a tax control, as it has a major role in preventing a tax evasion, describing the course of preparation of supervision, selection of the taxpayers to perform supervision and the course of supervision. Finnally, the results of the supervision of the process of fiscalization in cash transactions are analyzed and a conclusion is given on its success.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:143:418446
Study programmeTitle: Management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica menadžmenta (stručni/a specijalist/specijalistica menadžmenta)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-09-01 11:25:23