Title Suzbijanje poreznih prijevara u Europskoj Uniji Title (english) Combating tax fraud in the European Union Author Ema Tomić Mentor Damir Piplica (mentor)Committee member Damir Piplica (predsjednik povjerenstva)Committee member Marijana Bartulović (član povjerenstva)Committee member Ivica Filipović (član povjerenstva)Granter University of Split Defense date and country 2021-09-23, Croatia Scientific / art field, SOCIAL SCIENCES Abstract Razvitkom svijeta, a posebice računalne tehnologije, porezne prijevare dosežu novu razinu. Od početaka prijevara pa sve do danas razvili su se mnogi načini suzbijanja poreznih prijevara, brojne organizacije i institucije sudjeluju u borbi protiv poreznih prijevare i drugih nezakonitih aktivnosti koje utječu na interes same zajednice. Države članice Europske unije se često susreću s kriminalitetom i poreznim prijevarama te imaju dobro razvijen sustav mjera za porezne prijevare.
Cilj rada je analizirati metode koje se koriste za izbjegavanja plaćanja poreza te mjere i sredstva kojima se Republika Hrvatska i druge države članice Europske unije koriste kako bi ušle u trag prijevarama i počiniteljima, otkrile, i suzbile prijevare te spriječile njihov daljnji nastanak. U radu su navedeni neki primjeri prijevara koje su otkrivene u državama članicama EU, te načini i posljedice koje su uslijedile nakon otkrivanja (kao i sam postupak otkrivanja prijevara).
Mogućnost počinjenja prijevara su manje ako je porezni sustav jednostavniji jer to omogućuje poreznim obveznicima lakše poštivanje porezne i druge legislative. Pojedine članice Europske unije su se pokazale izvrsne u borbi protiv prijevara zahvaljujući organizacijama, instrumentima i službama za otkrivanje prijevara, dok bi se neke države članice trebale voditi njihovim načinima i iskustvima protiv poreznih prijevara kako bi ojačala u suzbijanju te tako zaštitila svoje javne financije.
Razrađeni su porezni prihodi država članica EU, porezna područja na kojima djeluje EU, vrste poreznih prijevara, metode suzbijanja poreznih prijevara, pojašnjeni su pojmovi nezakonitog i zakonitog izbjegavanja plaćanja poreza, navedeni su elementi trokuta prijevare (poticaj i pritisak, mogućnost, sklonost prijevari), porezna područja na kojima EU djeluje, te su navedeni neki uspješni i manje uspješni primjeri suzbijanja poreznih prijevara u državama članicama Europske unije.
Abstract (english) With the development of the world, and especially computer technology, tax fraud reaches a new level. From the beginnings of fraud until today, many ways of combating tax fraud have developed, numerous organizations and institutions are involved in the fight against tax fraud and other illegal activities that affect the interest of the community itself. European Union member states often face crime and tax fraud and have a well-developed system of tax fraud measures.
The aim of this paper is to analyse the methods used for tax evasion and the measures and means used by the Republic of Croatia and other EU Member States to track frauds and perpetrators, detect, and combat fraud and prevent their further occurrence. The paper lists some examples of fraud detected in EU Member States, and the ways and consequences that followed the detection (as well as the fraud detection process itself).
The possibility of committing fraud is less if the tax system is simpler because it allows taxpayers to comply with tax and other legislation more easily. Some EU member states have proven to be excellent in the fight against fraud thanks to fraud detection organizations, instruments and services, while some Member States should be guided by their ways and experiences against tax fraud in order to strengthen their fight against public finances.
The tax revenues of EU member states, tax areas in which the EU operates, types of tax fraud, methods of combating tax fraud, the concepts of illegal and legal tax evasion, elements of the fraud triangle (incentive and pressure, possibility, propensity to fraud), tax areas in which the EU operates, and some successful and less successful examples of combating tax fraud in the Member States of the European Union are listed.
Keywords
analiza prijevara
organizacije i metode za suzbijanje prijevara
izbjegavanje plaćanja poreza
trokut prijevare
sustav poreznih prijevara
Keywords (english)
fraud analysis
organizations and methods for combating fraud
tax evasion
triangle fraud
tax fraud system
Language croatian URN:NBN urn:nbn:hr:227:946339 Study programme Title: Forensic Sciences Type of resource Text File origin Born digital Access conditions Access restricted to students and staff of home institution Terms of use Created on 2021-10-14 07:15:28
