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undergraduate thesis
Porezna evazija
Stručni završni rad
2020. urn:nbn:hr:129:127408
Stojić, Ivana
The University of Applied Sciences Baltazar Zaprešić
Chair of Finance and Accounting

Cite this document

Stojić, I. (2020). Porezna evazija : Stručni završni rad (Undergraduate thesis). Zaprešić: The University of Applied Sciences Baltazar Zaprešić. Retrieved from https://urn.nsk.hr/urn:nbn:hr:129:127408

Stojić, Ivana. "Porezna evazija : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2020. https://urn.nsk.hr/urn:nbn:hr:129:127408

Stojić, Ivana. "Porezna evazija : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2020. https://urn.nsk.hr/urn:nbn:hr:129:127408

Stojić, I. (2020). 'Porezna evazija : Stručni završni rad', Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, accessed 23 October 2024, https://urn.nsk.hr/urn:nbn:hr:129:127408

Stojić I. Porezna evazija : Stručni završni rad [Undergraduate thesis]. Zaprešić: The University of Applied Sciences Baltazar Zaprešić; 2020 [cited 2024 October 23] Available at: https://urn.nsk.hr/urn:nbn:hr:129:127408

I. Stojić, "Porezna evazija : Stručni završni rad", Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, Zaprešić, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:129:127408

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Metadata
TitlePorezna evazija : Stručni završni rad
Title (english)Tax evasion
AuthorIvana Stojić
MentorJosip Kereta (mentor)
Committee memberDragutin Funda (predsjednik povjerenstva)
GranterThe University of Applied Sciences Baltazar Zaprešić
(Chair of Finance and Accounting)
Zaprešić
Defense date and country2020-12-03, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Predmet ovog završnog rada je porezna evazija. Rad je pisan u svrhu istraživanja poreznog sustava, njegovih osnovnih obilježja i obveza unutar sustava. Treba istaknuti važnost poreza odnosno porezne evazije. Porezna davanja su nužna za osiguranje javnog sustava države. Razlog zbog kojeg dolazi do porezne evazije su prečesta i previsoka davanja državi. Porezna evazija može biti zakonita, u skladu sa zakonom, ili nezakonita, nedopuštena evazija koja za posljedicu ima sankcije. Različitim načinima izbjegavanja poreza, porezni obveznik pokušava povećati osobni dobitak novca. Porezna evazija državi donosi velike gubitke koji se reflektiraju na destabilizaciju nacionalne ekonomije i društva. U radu se pristupa istraživanju činjenica, specifičnosti te posljedicama izbjegavanja plaćanja i utaje poreza. Javljaju se razni oblici porezne evazije pa je važno utvrditi koji su uzroci takvom ponašanju te kako ih spriječiti. Poreznu evaziju gotovo je nemoguće potpuno istrijebiti jer bi se trebali ukinuti svi porezi, no izvedivo je njeno smanjenje. U radu su navedene mjere sprječavanja odnosno smanjenja porezne evazije. Kroz rad je provedena analiza odnosa države i porezne evazije te problematika porezne evazije kroz primjer porezne oaze. Pretpostavlja se da bi se porezna evazija mogla smanjiti ukoliko bi porezna tijela bolje razumjela razloge zbog kojih porezni obveznik izbjegava plaćanje poreza.
Abstract (english)
The subject of this final paper is tax evasion. The paper is written for the purpose of researching the tax system, its basic features and obligations within the system. The importance of taxes or tax evasion should be emphasized. Tax payments are necessary to ensure the public system of the state. The reason for tax evasion is too frequent and too high payments to the state. Tax evasion can be legal, with the law, or illegal, unauthorized evasion that results in sanctions. By different ways of tax evasion, the taxpayer tries to increase personal gain of money. Tax evasion brings great losses to the state, which are reflected in the destabilization of the national economy and society. The paper approaches the research of facts, specifics and consequences of tax evasion and tax evasion. There are various forms of tax evasion, so it is important to determine the causes of such behavior and how to prevent them. Tax evasion is almost impossible to completely eradicate because all taxes should be abolished, but it is feasible to reduce it. The paper presents measures to prevent or reduce tax evasion. The paper analyzes the relationship between the state and tax evasion and the issue of tax evasion through the example of a tax haven. It is assumed that tax evasion could be reduced if tax authorities better understand the reasons why a taxpayer avoids paying taxes.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:129:127408
Study programmeTitle: Business Administration, Undergraduate Professional Study
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 on2021-12-16 15:30:23