prikaz prve stranice dokumenta NAČELO POSTUPANJA U DOBROJ VJERI – PRETHODNI SPORAZUMI O TRANSFERNIM CIJENAMA
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undergraduate thesis
NAČELO POSTUPANJA U DOBROJ VJERI – PRETHODNI SPORAZUMI O TRANSFERNIM CIJENAMA
2025. urn:nbn:hr:198:431420
Kuzmić, Katarina
University of Applied Sciences RRiF

Cite this document

Kuzmić, K. (2025). NAČELO POSTUPANJA U DOBROJ VJERI – PRETHODNI SPORAZUMI O TRANSFERNIM CIJENAMA (Undergraduate thesis). Zagreb: University of Applied Sciences RRiF. Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:431420

Kuzmić, Katarina. "NAČELO POSTUPANJA U DOBROJ VJERI – PRETHODNI SPORAZUMI O TRANSFERNIM CIJENAMA." Undergraduate thesis, University of Applied Sciences RRiF, 2025. https://urn.nsk.hr/urn:nbn:hr:198:431420

Kuzmić, Katarina. "NAČELO POSTUPANJA U DOBROJ VJERI – PRETHODNI SPORAZUMI O TRANSFERNIM CIJENAMA." Undergraduate thesis, University of Applied Sciences RRiF, 2025. https://urn.nsk.hr/urn:nbn:hr:198:431420

Kuzmić, K. (2025). 'NAČELO POSTUPANJA U DOBROJ VJERI – PRETHODNI SPORAZUMI O TRANSFERNIM CIJENAMA', Undergraduate thesis, University of Applied Sciences RRiF, accessed 11 April 2025, https://urn.nsk.hr/urn:nbn:hr:198:431420

Kuzmić K. NAČELO POSTUPANJA U DOBROJ VJERI – PRETHODNI SPORAZUMI O TRANSFERNIM CIJENAMA [Undergraduate thesis]. Zagreb: University of Applied Sciences RRiF; 2025 [cited 2025 April 11] Available at: https://urn.nsk.hr/urn:nbn:hr:198:431420

K. Kuzmić, "NAČELO POSTUPANJA U DOBROJ VJERI – PRETHODNI SPORAZUMI O TRANSFERNIM CIJENAMA", Undergraduate thesis, University of Applied Sciences RRiF, Zagreb, 2025. Available at: https://urn.nsk.hr/urn:nbn:hr:198:431420

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Metadata
TitleNAČELO POSTUPANJA U DOBROJ VJERI – PRETHODNI SPORAZUMI O TRANSFERNIM CIJENAMA
Title (english)PRINCIPLE OF ACTING IN GOOD FAITH – ADVANCE TRANSFER PRICING AGREEMENTS
AuthorKatarina Kuzmić
MentorTino Bego (mentor)
GranterUniversity of Applied Sciences RRiF
Zagreb
Defense date and country2025-04-07, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Temom ovog završnog rada nastoji se prikazati kako primjenom poreznih načela u poreznom postupku Porezna tijela imaju obvezu zaštititi prava poreznih obveznika u samom postupku prilikom utvrđivanje porezne obveze. U prvom dijelu rada daje se pojašnjenje bitnih pojmova; porezni sustav, porezi, porezno tijelo i porezni obveznik, u drugom dijelu rada detaljnije se razrađuje primjena Načela postupanja u dobroj vjeri kroz primjenu obvezujućih mišljenja i Prethodnog sporazuma o transfernim cijenama te sam razvoj i značaj Prethodnog sporazuma o transfernim cijenama kao i nedostatke i prednosti Sporazuma.
Abstract (english)
The topic of this final thesis is to show how, by applying tax principles in the tax procedure, the Tax Authorities have an obligation to protect the rights of taxpayers in the procedure itself when determining the tax liability. In the first part of the thesis, the important terms are clarified; tax system, taxes, tax authority and taxpayer. In the second part of the thesis are elaborated in more detail the application of the Principle of Good Faith through the application of binding opinions and the Prior Agreement on Transfer Pricing, as well as the development and significance of the Prior Agreement on Transfer Pricing including the disadvantages and advantages of the Agreement.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:431420
Study programmeTitle: Accounting and Finance
Study programme type: professional
Study level: undergraduate
Academic / professional title: prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (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 on2025-04-09 08:32:14