master's thesis
ZAŠTITA PRAVA POREZNIH OBVEZNIKA

Martina Pavić (2016)
University of Split
Faculty of economics Split
Metadata
TitleZAŠTITA PRAVA POREZNIH OBVEZNIKA : završni rad
AuthorMartina Pavić
Mentor(s)Renko Letnić (thesis advisor)
Abstract
U ovom završnom radu istraţivala se zaštita prava poreznih obveznika. Cilj je bio povezivanje pravne teorije i prakse de lege lata-de lege ferenda. U prvom dijelu govorilo se nešto više o načelima poreznog postupka. U središnjem dijelu govorilo se o pokretanju i voĎenju upravnih postupaka, načinu rješavanja upravnih stvari te pravnim lijekovima. U završnom dijelu govorilo se o općim odredbama zaštite prava poreznih obveznika pred upravnim sudovima, zatim o prvostupanjskom upravnom sporu, te sudskoj zaštiti prava poreznih obveznika u drţavama članicama EU s osvrtom na RH.
GranterUniversity of Split
Faculty of economics Split
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Finance
Study programme typeprofessional
Study levelspecialist graduate
Study programmeManagement; specializations in: Project management, Financial and Tax management, Accounting and Revision
Study specializationFinancial and Tax management
Academic title abbreviationstruč. spec. oec.
Genremaster's thesis
Language Croatian
Defense date2016-08
Parallel abstract (English)
In this thesis we investigated the protection of the rights of taxpayers. The aim was to connect the legal theory and practice of de lege lata de lege ferenda.. The first part tells us something more about the principles of tax procedure. In the central part of the dissertation there was talk of starting and running administrative procedures, the method of settlement of administrative and judicial remedies. In the final part of the dissertation, we talked about the general provisions to protect the rights of taxpayers in the administrative courts, then the first instance administrative proceedings, and judicial protection of the rights of taxpayers in the EU Member States with regard to the Republic of Croatia.
Parallel keywords (Croatian)načela oporezivanja porezni obveznici zaštita poreznih obveznika
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:667142
CommitterIvana Gizdić