prikaz prve stranice dokumenta Načela poreznog postupka
Access restricted to students and staff of home institution
undergraduate thesis
Načela poreznog postupka
2022. urn:nbn:hr:198:735747
Komadina, Goran
RRiF College of Financial Management

Cite this document

Komadina, G. (2022). Načela poreznog postupka (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:735747

Komadina, Goran. "Načela poreznog postupka." Undergraduate thesis, RRiF College of Financial Management, 2022. https://urn.nsk.hr/urn:nbn:hr:198:735747

Komadina, Goran. "Načela poreznog postupka." Undergraduate thesis, RRiF College of Financial Management, 2022. https://urn.nsk.hr/urn:nbn:hr:198:735747

Komadina, G. (2022). 'Načela poreznog postupka', Undergraduate thesis, RRiF College of Financial Management, accessed 31 January 2023, https://urn.nsk.hr/urn:nbn:hr:198:735747

Komadina G. Načela poreznog postupka [Undergraduate thesis]. Zagreb: RRiF College of Financial Management; 2022 [cited 2023 January 31] Available at: https://urn.nsk.hr/urn:nbn:hr:198:735747

G. Komadina, "Načela poreznog postupka", Undergraduate thesis, RRiF College of Financial Management, Zagreb, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:198:735747

Please login to the repository to save this object to your list.
Metadata
TitleNačela poreznog postupka
Title (english)Principles of Tax Procedure
AuthorGoran Komadina
MentorTino Bego (mentor)
Committee memberĐurđica Jurić (predsjednik povjerenstva)
Committee memberDubravka Paris (član povjerenstva)
GranterRRiF College of Financial Management
Zagreb
Defense date and country2022-11-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Porezni postupak je poseban upravni postupak u kojem se utvrđuju prava i obveze poreznog obveznika. Prilikom utvrđivanja činjeničnog stanja bitnog za donošenje zakonitog rješenja kojim se odlučuje o pojedinačnim pravima i obvezama iz porezno-pravnog odnosa, nadležna tijela dužna su se pridržavati osnovnih pravnih načela na kojima se temelji porezni postupak. Pravna načela predstavljaju općeprihvaćene pravne standarde i kriterije kojima se pravni sustav služi prilikom primjene i tumačenja propisa. Načela poreznog postupka čine osnovu poreznog postupka i moraju se poštivati u postupku oporezivanja. U radu se nastoji prikazati i objasniti osnovna načela poreznog postupka te ukazati na svrhu njihove primjene prilikom odlučivanja o pravima i obvezama njegovih sudionika.
Abstract (english)
The tax procedure is a special administrative procedure in which the rights and obligations of the taxpayer are established. When determining the facts relevant to the adoption of a lawful decision deciding on individual rights and obligations under the tax legal relationship, the competent authorities are obliged to comply with the basic legal principles on which the tax procedure is based. Legal principles represent generally accepted legal standards and criteria used by the legal system when applying and interpreting regulations. The principles of the tax procedure form the basis of the tax procedure and must be respected in the taxation procedure. The paper seeks to present and explain the basic principles of the tax procedure and to point out the purpose of their application when deciding on the rights and obligations of its participants.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:735747
Study programmeTitle: Accounting and Finance
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/ prvostupnica (baccalaureus/ baccalaurea) ekonomije (stručni/a prvostupnik/ prvostupnica (baccalaureus/ baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2023-01-13 18:52:45