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undergraduate thesis
Porezna evazija u Republici Hrvatskoj
2018. urn:nbn:hr:143:291258
Petković, Ivana
Šibenik University of Applied Sciences
Administrative Law

Cite this document

Petković, I. (2018). Porezna evazija u Republici Hrvatskoj (Undergraduate thesis). Šibenik: Šibenik University of Applied Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:143:291258

Petković, Ivana. "Porezna evazija u Republici Hrvatskoj." Undergraduate thesis, Šibenik University of Applied Sciences, 2018. https://urn.nsk.hr/urn:nbn:hr:143:291258

Petković, Ivana. "Porezna evazija u Republici Hrvatskoj." Undergraduate thesis, Šibenik University of Applied Sciences, 2018. https://urn.nsk.hr/urn:nbn:hr:143:291258

Petković, I. (2018). 'Porezna evazija u Republici Hrvatskoj', Undergraduate thesis, Šibenik University of Applied Sciences, accessed 01 April 2024, https://urn.nsk.hr/urn:nbn:hr:143:291258

Petković I. Porezna evazija u Republici Hrvatskoj [Undergraduate thesis]. Šibenik: Šibenik University of Applied Sciences; 2018 [cited 2024 April 01] Available at: https://urn.nsk.hr/urn:nbn:hr:143:291258

I. Petković, "Porezna evazija u Republici Hrvatskoj", Undergraduate thesis, Šibenik University of Applied Sciences, Šibenik, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:143:291258

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Metadata
TitlePorezna evazija u Republici Hrvatskoj
Title (english)TAX EVASION IN REPUBLIC OF CROATIA
AuthorIvana Petković
MentorDijana Mečev (mentor)
Committee memberLjubo Runjić (predsjednik povjerenstva)
Committee memberVesna Jurin Bakotić (član povjerenstva)
Committee memberDijana Mečev (član povjerenstva)
GranterŠibenik University of Applied Sciences
(Administrative Law)
Šibenik
Defense date and country2018-09-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Postoji mnogo oblika javnih prihoda. Kada ti javni prihodi imaju karakteristike poreza postaju najvažniji izvor prihoda svake države. Dužnost svih građana je te poreze plaćati. Kada se ta obveza ne izvršava dolazi do porezne evazije. Porezna evazija je najjednostavnije rečeno izbjegavanje plaćanja poreza. Širok je spektar mogućnosti i načina izbjegavanja poreza, kao što su brojni i razlozi izbjegavanja istog. Obzirom da svako prisilno nametanje bilo čega, pa tako i poreza, za kontra efekt ima upravo smišljanje i provođenje suprotnih mjera, ništa drugačije nije niti s porezima, što u krajnjem slučaju dovodi i do porezne evazije. Bilo da se radi o međunarodnoj ili nacionalnoj razini, porezna evazija dovodi i do stvaranja sive ekonomije, a čiji udio u gospodarstvu nije zanemariv. Ovaj rad se bavi upravo poreznom evazijom i njezinim oblicima, te razlozima zbog kojih do nje dolazi.
Abstract (english)
There are many forms of public revenues. When those those revenues have characteristics of an tax, they become most important income source of every country. Duty of every citizen is to pay those taxes. When they do not fulfill their tax obligations, tax evasion occurs.Tax evasion is, in simple words, term that is used for not paying taxes. There is a wide range of possibilites and ways of tax evasion as there are numerous reasons for it. No matter is it at international or national level, tax evasion contributes in creation of grey economy, whose part in economy is not negligible. Given that any forcible imposition of anything, including taxes, has a counter-effect, which in this case is the design and implementation of countermeasures, it will probably ultimately leads to tax evasion. Subject of this final paper is exactly that, explaining what tax evasion is, forms of tax evasion and why it comes to it.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:143:291258
Study programmeTitle: Undergraduate study of Administrative Law
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea)javne uprave (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea)javne uprave)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
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Created on2018-10-12 09:23:58