prikaz prve stranice dokumenta PDV prijevare
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master's thesis
PDV prijevare
2020. urn:nbn:hr:227:492585
Jurković, Julijana
University of Split
University Department of Forensic Sciences

Cite this document

Jurković, J. (2020). PDV prijevare (Master's thesis). Split: University of Split, University Department of Forensic Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:227:492585

Jurković, Julijana. "PDV prijevare." Master's thesis, University of Split, University Department of Forensic Sciences, 2020. https://urn.nsk.hr/urn:nbn:hr:227:492585

Jurković, Julijana. "PDV prijevare." Master's thesis, University of Split, University Department of Forensic Sciences, 2020. https://urn.nsk.hr/urn:nbn:hr:227:492585

Jurković, J. (2020). 'PDV prijevare', Master's thesis, University of Split, University Department of Forensic Sciences, accessed 21 January 2025, https://urn.nsk.hr/urn:nbn:hr:227:492585

Jurković J. PDV prijevare [Master's thesis]. Split: University of Split, University Department of Forensic Sciences; 2020 [cited 2025 January 21] Available at: https://urn.nsk.hr/urn:nbn:hr:227:492585

J. Jurković, "PDV prijevare", Master's thesis, University of Split, University Department of Forensic Sciences, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:227:492585

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Metadata
TitlePDV prijevare
Title (english)VAT fraud
AuthorJulijana Jurković
MentorDamir Piplica (mentor)
Committee memberIvica Filipović (predsjednik povjerenstva)
Committee memberMarijana Bartulović (član povjerenstva)
Committee memberDamir Piplica (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
Porez na dodanu vrijednost kao oblik oporezivanja obračunava se u svakoj fazi proizvodno-prodajnog ciklusa, ali samo za iznos dodane vrijednosti. Financijska sredstva poreza na dodanu vrijednost pune državni proračun s ciljem zadovoljavanja javnih potreba države, a s druge strane pojedini porezni obveznici manipulativnim radnjama i poreznim prijevarama suprotstavljaju se uspostavljenom poreznom sustavu s ciljem vlastite financijske dobiti. PDV prijevare su postale sve veća prijetnja u svijetu, te se zbog neusklađenosti i propusta u zakonima omogućava njihova lakša realizacija. Zbog brzine izvedivosti, prikrivanja dokaza i relevantnih transakcija prijevare se teško otkrivaju, te za sobom ostavljaju velike novčane gubitke i čitav niz velikih problema za pojedine države. S obzirom na opseg štete koju PDV prijevare nanose državnim proračunima, potrebno je uz primjenu preventivnih mjera na što kvalitetniji i efikasniji način suzbiti ovaj oblik prijevare odnosno otkriti i odgovarajuće sankcionirati njihove počinitelje.
Abstract (english)
Value added tax (VAT) as a form of taxation is calculated at each stage of the production and sales cycle, but only for the amount of value added. The financial resources of value added tax fill the state budget in order to meet the public needs of the state but on the other hand some taxpayers oppose the established tax system with the aim of their own financial gain through manipulative actions and tax fraud. VAT fraud has become an increasing threat in the world, and due to incompatibility and lapses in the laws, it is easier to implement them. Due to the speed of feasibility, concealment of evidence and relevant transactions, frauds are difficult to detect, leaving behind large financial losses and a number of major problems for individual countries. Given the extent of the damage that VAT fraud causes to state budgets, it is necessary with the application of preventive measures in the best possible and most efficient way to combat this form of fraud, and we need to detect and appropriately sanction their perpetrators.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:227:492585
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 on2020-11-27 12:35:40