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master's thesis
Prava i obveze poreznih obveznika u poreznom postupku
2022. urn:nbn:hr:143:868061
Krklješ, Karlo
Šibenik University of Applied Sciences
Administrative Law

Cite this document

Krklješ, K. (2022). Prava i obveze poreznih obveznika u poreznom postupku (Master's thesis). Šibenik: Šibenik University of Applied Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:143:868061

Krklješ, Karlo. "Prava i obveze poreznih obveznika u poreznom postupku." Master's thesis, Šibenik University of Applied Sciences, 2022. https://urn.nsk.hr/urn:nbn:hr:143:868061

Krklješ, Karlo. "Prava i obveze poreznih obveznika u poreznom postupku." Master's thesis, Šibenik University of Applied Sciences, 2022. https://urn.nsk.hr/urn:nbn:hr:143:868061

Krklješ, K. (2022). 'Prava i obveze poreznih obveznika u poreznom postupku', Master's thesis, Šibenik University of Applied Sciences, accessed 22 December 2024, https://urn.nsk.hr/urn:nbn:hr:143:868061

Krklješ K. Prava i obveze poreznih obveznika u poreznom postupku [Master's thesis]. Šibenik: Šibenik University of Applied Sciences; 2022 [cited 2024 December 22] Available at: https://urn.nsk.hr/urn:nbn:hr:143:868061

K. Krklješ, "Prava i obveze poreznih obveznika u poreznom postupku", Master's thesis, Šibenik University of Applied Sciences, Šibenik, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:143:868061

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Metadata
TitlePrava i obveze poreznih obveznika u poreznom postupku
Title (english)RIGHTS AND DUTIES OF TAXPAYERS IN TAX PROCEDURE
AuthorKarlo Krklješ
MentorDamir Vlaić (mentor)
Committee memberDragan Zlatović (predsjednik povjerenstva)
Committee memberLjubo Runjić (član povjerenstva)
Committee memberDamir Vlaić (član povjerenstva)
GranterŠibenik University of Applied Sciences
(Administrative Law)
Šibenik
Defense date and country2022-11-02, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Prava i obveze poreznih obveznika u poreznom postupku se klasificiraju na više vrsta. Postoji dostatan broj prava na koje poreznik ima pravo njihovog iskorištavanja. To se odnosi na razna prava, koja služe svim osobama, tj. poreznim obveznicima, da iskoriste ta ista prava, kako im ista ta ne bi bila uskraćena. U radu, prava se protežu od samog prava sudjelovanja u poreznom postupku, preko prava koja se odnose na očitovanje, prava na povrat u prijašnje stanje, prava na žalbu i sl., sve do prava na pokretanje upravnog spora. Osim prava, imamo i obveze koje su nametnute poreznim obveznicima, a one i same po svojoj „prirodi“ navode porezne obveznike kako i koje obveze moraju ispunjavati. Osim razrade spomenute teme, kroz rad se još spominju i opći pojmovi poreza, poreznog obveznika, poreznog tijela i poreznog prava. To je sve stvorilo jednu čvrstu uvertiru za razradu teme, te je stvorilo dobre osnove za uspješno obrađivanje zadane teme. (
Abstract (english)
The rights and obligations of taxpayers in the tax procedure are classified into several types. There are a sufficient number of rights that the taxpayer can use. This refers to various rights, which serve all persons, i.e. legally bound persons, to use these same rights, so that these same rights are not denied to them. In work, we have rights that extend from the right to participate in the tax procedure, through rights related to observation, the right to return to the previous state, the right to appeal, etc., all the way to the right to initiate an administrative dispute. Along with rights, we also have obligations that are imposed on taxpayers, and those obligations themselves, by their "nature", indicate taxpayers how and which obligation they must fulfill. In addition to the elaboration of the mentioned topic, the work also mentions the general concepts of tax, taxpayer, tax authority and tax law. All of this created a solid overture for the development of the topic, and created good foundations for the successful treatment of the given topic.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:143:868061
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-11-24 08:56:29