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undergraduate thesis
Načela poreznog postupka
2022. urn:nbn:hr:198:735747
Komadina, Goran
University of Applied Sciences RRiF

Cite this document

Komadina, G. (2022). Načela poreznog postupka (Undergraduate thesis). Zagreb: University of Applied Sciences RRiF. Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:735747

Komadina, Goran. "Načela poreznog postupka." Undergraduate thesis, University of Applied Sciences RRiF, 2022. https://urn.nsk.hr/urn:nbn:hr:198:735747

Komadina, Goran. "Načela poreznog postupka." Undergraduate thesis, University of Applied Sciences RRiF, 2022. https://urn.nsk.hr/urn:nbn:hr:198:735747

Komadina, G. (2022). 'Načela poreznog postupka', Undergraduate thesis, University of Applied Sciences RRiF, accessed 03 June 2023, https://urn.nsk.hr/urn:nbn:hr:198:735747

Komadina G. Načela poreznog postupka [Undergraduate thesis]. Zagreb: University of Applied Sciences RRiF; 2022 [cited 2023 June 03] Available at: https://urn.nsk.hr/urn:nbn:hr:198:735747

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

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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)
GranterUniversity of Applied Sciences RRiF
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