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master's thesis
POREZNI NADZOR U REPUBLICI HRVATSKOJ
Split: University of Split, 2020. urn:nbn:hr:228:157423
Nejašmić, Ivan
University of Split
University Department of Professional Studies
Department of Accounting and Finance

Cite this document

Nejašmić, I. (2020). POREZNI NADZOR U REPUBLICI HRVATSKOJ (Master's thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:157423

Nejašmić, Ivan. "POREZNI NADZOR U REPUBLICI HRVATSKOJ." Master's thesis, University of Split, 2020. https://urn.nsk.hr/urn:nbn:hr:228:157423

Nejašmić, Ivan. "POREZNI NADZOR U REPUBLICI HRVATSKOJ." Master's thesis, University of Split, 2020. https://urn.nsk.hr/urn:nbn:hr:228:157423

Nejašmić, I. (2020). 'POREZNI NADZOR U REPUBLICI HRVATSKOJ', Master's thesis, University of Split, accessed 25 April 2024, https://urn.nsk.hr/urn:nbn:hr:228:157423

Nejašmić I. POREZNI NADZOR U REPUBLICI HRVATSKOJ [Master's thesis]. Split: University of Split; 2020 [cited 2024 April 25] Available at: https://urn.nsk.hr/urn:nbn:hr:228:157423

I. Nejašmić, "POREZNI NADZOR U REPUBLICI HRVATSKOJ", Master's thesis, University of Split, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:228:157423

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Metadata
TitlePOREZNI NADZOR U REPUBLICI HRVATSKOJ
Title (english)TAX SUPERVISION IN THE REPUBLIC OF CROATIA
AuthorIvan Nejašmić
MentorDamir Piplica (mentor)
Committee memberPetar Pepur (član povjerenstva)
Committee memberMarko Miletić (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
(Department of Accounting and Finance)
Split
Defense date and country2020-10-20, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Porezni nadzor je složeni proces u nadležnosti Porezne uprave, koja putem svojih službenika vrši provjeru jednog ili više poreza u određenom razdoblju oporezivanja. Dužna je otkrivati svaki pokušaj nastanka porezne prijevare. Strateški je cilj poreznog nadzora u RH učinkovit i ekonomičan nadzor pravilnosti obračunavanja i plaćanja poreza i drugih javnih davanja. Poslovne knjige ključ su za provedbu porezog nadzora jer predstavljaju temelj za utvrđivanje činjenica bitnih za oporezivanje. Za optimalan učinak poreznog nadzora u EU-u nužno je povećati djelotvornost nacionalnih sustava nadzora, odnosno ukloniti neučinkovitost te rješavati prekogranična pitanja nedvosmislenim pristupom.
Abstract (english)
Tax supervision is a complex process under the jurisdiction of the Tax Administration, which through its employees checks one or more taxes in a given tax period. It is obliged to detect any attempt at tax fraud. The strategic goal of tax supervision in the Republic of Croatia is efficient and economical supervision of the regularity of calculation and payment of taxes and other public benefits. Business books are the key to the implementation of tax supervision because they represent the basis for establishing the facts relevant to taxation. For the optimal effect of tax supervision in the EU, it is necessary to increase the efficiency of national control systems, is to eliminate inefficiencies and to address cross-border issues with an unambiguous approach.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:157423
Study programmeTitle: Accounting and Finances – specialist graduate - professional
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica računovodstva i financija (stručni/a specijalist/specijalistica računovodstva i financija)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
RepositoryRepository of University Department of Professional Studies
Created on2020-11-24 14:05:12