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master's thesis
ZAŠTITA PRAVA POREZNIH OBVEZNIKA
2021. urn:nbn:hr:143:975728
Belak, Mia
Šibenik University of Applied Sciences
Administrative Law

Cite this document

Belak, M. (2021). ZAŠTITA PRAVA POREZNIH OBVEZNIKA (Master's thesis). Šibenik: Šibenik University of Applied Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:143:975728

Belak, Mia. "ZAŠTITA PRAVA POREZNIH OBVEZNIKA." Master's thesis, Šibenik University of Applied Sciences, 2021. https://urn.nsk.hr/urn:nbn:hr:143:975728

Belak, Mia. "ZAŠTITA PRAVA POREZNIH OBVEZNIKA." Master's thesis, Šibenik University of Applied Sciences, 2021. https://urn.nsk.hr/urn:nbn:hr:143:975728

Belak, M. (2021). 'ZAŠTITA PRAVA POREZNIH OBVEZNIKA', Master's thesis, Šibenik University of Applied Sciences, accessed 25 November 2023, https://urn.nsk.hr/urn:nbn:hr:143:975728

Belak M. ZAŠTITA PRAVA POREZNIH OBVEZNIKA [Master's thesis]. Šibenik: Šibenik University of Applied Sciences; 2021 [cited 2023 November 25] Available at: https://urn.nsk.hr/urn:nbn:hr:143:975728

M. Belak, "ZAŠTITA PRAVA POREZNIH OBVEZNIKA", Master's thesis, Šibenik University of Applied Sciences, Šibenik, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:143:975728

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Metadata
TitleZAŠTITA PRAVA POREZNIH OBVEZNIKA
Title (english)PROTECTION OF TAXPAYERS' RIGHTS
AuthorMia Belak
MentorDamir Vlaić (mentor)
Committee memberLjubo Runjić (predsjednik povjerenstva)
Committee memberIvan Rančić (član povjerenstva)
Committee memberDamir Vlaić (član povjerenstva)
GranterŠibenik University of Applied Sciences
(Administrative Law)
Šibenik
Defense date and country2021-10-25, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Cilj ovog rada je prikazati sva zakonom stečena prava poreznih obveznika prilikom ispunjavanja njihovih poreznih obveza. U prvom dijelu rada govorit će se o samom pojmu poreza, vrstama poreza i načelima oporezivanja, te ćemo se upoznati sa pojmom poreznog obveznika i poreznog tijela. Vidjet će se koja su sva prava poreznih obveznika u poreznom postupku te će se objasniti ovršni postupak. U drugom dijelu objasnit će se upravni postupak kroz najvažnije odredbe Zakona o općem upravnom postupku. Treći dio rada odnosi se na upravni spor, objašnjen je prvostupanjski upravni spor te postupanje Visokog upravnog suda po žalbi na presudu prvostupanjskog tijela. Na kraju, objašnjena je djelatnost Poreznog savjetništva i razlog donošenja Povelje o suradnji Porezne uprave i poreznih obveznika.
Abstract (english)
The aim of this paper is to present all the legally acquired rights of taxpayers in fulfilling their tax obligations. The first part of the paper will discuss the concept of tax and types of taxes, principles of taxation, and we will get acquainted with the concept of taxpayer and tax authority. It will be seen what all the rights of taxpayers are in the tax procedure and the enforcement procedure will be explained. The second part will explain the administrative procedure through the most important provisions of the General Administrative Procedure Act. The third part of the paper refers to the administrative dispute, explains the first-instance administrative dispute and the proceedings of the High Administrative Court on the appeal against the judgment of the first-instance body. Finally, the activity of the Tax Advisory Board and the reason for the adoption of the Charter on Cooperation between the Tax Administration and Taxpayers are explained.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:143:975728
Study programmeTitle: Public Administration
Study programme type: professional
Study level: specialist graduate
Academic / professional title: Specijalist javne uprave (Specijalist javne uprave)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-10-28 07:23:33