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master's thesis
OBVEZA ISPOSTAVLJANJA RAČUNA U POREZNOM ZAKONODAVSTVU U REPUBLICI HRVATSKOJ
Završni rad
Split: University of Split, Faculty of economics Split, 2019. urn:nbn:hr:124:286632
Ćosić, Kristina
University of Split
Faculty of economics Split

Cite this document

Ćosić, K. (2019). OBVEZA ISPOSTAVLJANJA RAČUNA U POREZNOM ZAKONODAVSTVU U REPUBLICI HRVATSKOJ : Završni rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:286632

Ćosić, Kristina. "OBVEZA ISPOSTAVLJANJA RAČUNA U POREZNOM ZAKONODAVSTVU U REPUBLICI HRVATSKOJ : Završni rad." Master's thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:286632

Ćosić, Kristina. "OBVEZA ISPOSTAVLJANJA RAČUNA U POREZNOM ZAKONODAVSTVU U REPUBLICI HRVATSKOJ : Završni rad." Master's thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:286632

Ćosić, K. (2019). 'OBVEZA ISPOSTAVLJANJA RAČUNA U POREZNOM ZAKONODAVSTVU U REPUBLICI HRVATSKOJ : Završni rad', Master's thesis, University of Split, Faculty of economics Split, accessed 19 April 2024, https://urn.nsk.hr/urn:nbn:hr:124:286632

Ćosić K. OBVEZA ISPOSTAVLJANJA RAČUNA U POREZNOM ZAKONODAVSTVU U REPUBLICI HRVATSKOJ : Završni rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2019 [cited 2024 April 19] Available at: https://urn.nsk.hr/urn:nbn:hr:124:286632

K. Ćosić, "OBVEZA ISPOSTAVLJANJA RAČUNA U POREZNOM ZAKONODAVSTVU U REPUBLICI HRVATSKOJ : Završni rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:124:286632

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Metadata
TitleOBVEZA ISPOSTAVLJANJA RAČUNA U POREZNOM ZAKONODAVSTVU U REPUBLICI HRVATSKOJ : Završni rad
AuthorKristina Ćosić
MentorRenko Letnić (mentor)
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2019-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezni nadzor je dio porezno-pravnog odnosa u kojem Porezna uprava provodi postupak provjere i utvrđivanja činjenica bitnih za oporezivanje kod obveznika i drugih osoba. Fiskalizacija je skup mjera kojima se nadzire gotovinski promet, uvođenje fiskalizacije jedna je od najvažnijih je mjera za borbu protiv utaje poreza. Cilj joj je osigurati stabilno punjenje državnog proračuna, omogućiti smanjenje javnih davanja, razvoj gospodarstva da bi državni aparat mogao funkcionirati. Obveznici fiskalizacije su fizičke osobe koje su obvezne izdavati račune prema Zakonu o porezu na dohodak, Zakonu o porezu na dodanu vrijednost i Općem poreznom zakonu. Obveza izdavanja računa je propisana raznim zakonima u Republici Hrvatskoj. Postoje i pojedina izuzeća od obveze izdavanja računa. U Republici Hrvatskoj je propisan sadržaj računa te elementi koje svaki račun mora sadržavati, kao i kazne za nepoštivanje poreznih propisa.
Abstract (english)
Tax Supervisor has a tax-legal relationship in which the Tax Administration conducts the verification procedure and the determination of the facts relevant to the taxation of taxpayers and other persons. Fiscalization is a set of measures to control cash flow, the introduction of fiscalization is one of the most important measures to combat tax evasion. Its goal is to ensure a stable filling of the state budget, to allow for the reduction of public grants, the development of the economy so that the state apparatus can function. Taxpayers of fiscalization are natural persons who are obliged to issue invoices under the Income Tax Act, the Value Added Tax Act and the General Tax Code. The obligation to issue invoices is prescribed vy various laws in the Republic of Croatia. There are some exceptioms to the obligation to issue an invoice. The Republic of Croatia prescrobes the contents of the invoice and the elements that each onvoice must contain, as well as the penalties for non-compliance with tax regulations.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:286632
Study programmeTitle: Management; specializations in: Project management, Financial and Tax management, Accounting and Revision
Course: Financial and Tax management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica ekonomije (stručni/a specijalist/ specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
RepositoryREFST
Created on2019-11-19 12:43:24