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master's thesis
Porezna evazija u Republici Hrvatskoj
2020. urn:nbn:hr:227:404440
Dropuljić, Ivana
University of Split
University Department of Forensic Sciences

Cite this document

Dropuljić, I. (2020). Porezna evazija u Republici Hrvatskoj (Master's thesis). Split: University of Split, University Department of Forensic Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:227:404440

Dropuljić, Ivana. "Porezna evazija u Republici Hrvatskoj." Master's thesis, University of Split, University Department of Forensic Sciences, 2020. https://urn.nsk.hr/urn:nbn:hr:227:404440

Dropuljić, Ivana. "Porezna evazija u Republici Hrvatskoj." Master's thesis, University of Split, University Department of Forensic Sciences, 2020. https://urn.nsk.hr/urn:nbn:hr:227:404440

Dropuljić, I. (2020). 'Porezna evazija u Republici Hrvatskoj', Master's thesis, University of Split, University Department of Forensic Sciences, accessed 18 November 2024, https://urn.nsk.hr/urn:nbn:hr:227:404440

Dropuljić I. Porezna evazija u Republici Hrvatskoj [Master's thesis]. Split: University of Split, University Department of Forensic Sciences; 2020 [cited 2024 November 18] Available at: https://urn.nsk.hr/urn:nbn:hr:227:404440

I. Dropuljić, "Porezna evazija u Republici Hrvatskoj", Master's thesis, University of Split, University Department of Forensic Sciences, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:227:404440

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Metadata
TitlePorezna evazija u Republici Hrvatskoj
Title (english)Tax evasion in the Republic of Croatia
AuthorIvana Dropuljić
MentorDamir Piplica (mentor)
Committee memberDamir Piplica (predsjednik povjerenstva)
Committee memberIvica Filipović (član povjerenstva)
Committee memberMarijana Bartulović (član povjerenstva)
GranterUniversity of Split
University Department of Forensic Sciences
Split
Defense date and country2020-09-21, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Porezi su obvezna davanja poreznih obveznika ( fizičkih i pravnih osoba) državi, odnosno prisilna davanja koje služe za podmirenje državnih prihoda. Porezi i porezna politika su tek jedno od važnijih područja fiskalne politike države, a ona kao takva uređuje strukturu i visinu poreza, kao i državne potrošnje. Porezna evazija je pokazatelj neprihvaćanja poreznog tereta pri čemu porezni obveznik poduzima određene radnje koje ne moraju biti protivne zakonu. Porezna evazija može biti zakonita ili nezakonita radnja koja podrazumijeva različite načine izbjegavanja plaćanja poreza. Porezno opterećenje hrvatskih poreznih obveznika je još uvijek visoko te su davanja poreznih obveznika veća nego kod mnogih drugih poreznih sustava na svijetu. Najvažniji oblici porezne evazije se odnose na porez na dodanu vrijednost, porez na dohodak i porez na dobit. Upravo stoga su podizanje porezne kulture hrvatskih građana i učinkoviti rad poreznih službenika koji su zaduženi za poslove naplate poreza, najvažniji čimbenici koji mogu utjecati na smanjenje porezne evazije u Republici Hrvatskoj.
Abstract (english)
Taxes are obligatory payments of taxpayers (natural and legal persons) to the state, ie forced payments that serve to cover state revenues. Taxes and tax policy are just one of the most important areas of fiscal policy of the state, and as such it regulates the structure and amount of taxes, as well as government spending. Tax evasion is an indicator of non-acceptance of the tax burden where the taxpayer takes certain actions that do not have to be against the law. Tax evasion can be a legal or illegal act that involves various ways of tax evasion. The tax burden on Croatian taxpayers is still high and taxpayer benefits are higher than in many other tax systems in the world. The most important forms of tax evasion relate to value added tax, income tax and profit tax. That is why raising the tax culture of Croatian citizens and the efficient work of tax officials in charge of tax collection are the most important factors that can affect the reduction of tax evasion in the Republic of Croatia.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:227:404440
Study programmeTitle: Forensic Sciences
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra forenzike (magistar/magistra forenzike)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-12-21 10:21:53