Access restricted to higher education institution's students and staff
undergraduate thesis
SPECIFIC ADMINISTRATIVE PROCEDURES: TAX PROCEDURE

Mirjana Gović
Metadata
TitlePosebni upravni postupci: porezni postupak
AuthorMirjana Gović
Mentor(s)Ivan Malenica (thesis advisor)
AbstractPorezni postupak, kao dio upravnog postupka (posebni upravni postupak), uređen je Općim poreznim zakonom. Brojne odredbe kojima se porezni postupak uređuje proizlaze iz Zakona o općem upravnom postupku. Pokretanje, stranke, vođenje poreznog postupka i brojna druga pitanja detaljno su sadržana u Općem poreznom zakonu. Poreznim aktom se pokreće, dopunjuje, mijenja ili dovršava radnja poreznog postupka (porezno rješenje, zaključak, zapisnik, obavijest, poziv i dr.). Subjekti vođenja poreznog postupka su porezi obveznici (fizičke i pravne osobe) dok nadležnost za vođenje poreznog postupka imaju porezna tijela. Poslove vezane za utvrđivanje i naplatu poreza kao i primjenu ugovora o izbjegavanju dvostrukog oporezivanja obavlja Ministarstvo financija Republike Hrvatske preko upravnih organizacija u svom sastavu (Porezna uprava, Carinska uprava). Unutar poreznog postupka postoji i mogućnost korištenja pravnih lijekova poput žalbe i upravnog spora. Odlučivanje o žalbi unutar poreznog postupka je na nadležnom drugostupanjskom poreznom tijelu dok kod upravnog spora rješava Upravni sud ili Viši upravi sud.
Keywordstax proceedings the taxpayer the tax authority the tax ordinance
Parallel title (English)SPECIFIC ADMINISTRATIVE PROCEDURES: TAX PROCEDURE
Committee MembersDragan Zlatović
Vesna Jurin Bakotić
Ivan Malenica
GranterVeleučilište u Šibeniku
Lower level organizational unitsUprava
PlaceŠibenik
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Law
Administrative Law and Administration
Study programme typeprofessional
Study levelundergraduate
Study programmeUndergraduate study of Administrative Law
Academic title abbreviationbacc.admin.publ.
Genreundergraduate thesis
Language Croatian
Defense date2015-06-17
Parallel abstract (English)The tax proceedings, as part of the administrative procedure (special administrative procedure), is governed by the General Tax Act. A number of provisions governing the taxation procedure under the Law on General Administrative Procedure.Running, customers, keeping the tax process and many other issues are contained in the General Tax Act. The tax procedure is initiated, modified or completed with tax act (tax rulings, conclusions, proceedings, notice, summons, etc.). Entities conducting tax procedure taxpayers (individual and legal persons) while responsibility for the conduct of taxation procedures have tax authorities. The activities related to the assessment and collection of taxes as well as the implementation of the agreement on avoiding double taxation performs Croatian Ministry of Finance through the administrative organizations under its aegis (Tax Administration, Customs Administration). Within the tax procedure exists and to use legal remedies such as appeal and administrative dispute. Deciding on the appeal within the tax procedure is the competent appellate tax authority while the administrative dispute decided by the Administrative Court or the Higher Administrative Court.
Parallel keywords (Croatian)porezni postupak porezni obveznik porezno tijelo porezni akt
Resource typetext
Access conditionAccess restricted to higher education institution's students and staff
Terms of usehttp://creativecommons.org/licenses/by-nc-nd/3.0/hr/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:143:156881
CommitterNives Paškov Milošević