Utjecaj poreznih prijevara na porezni sustav Republike Hrvatske

master's thesis

• Title (english): The impact of tax fraud on the tax system of the Republic of Croatia
• Author: Matej Grabušić
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Ivana Dražić Lutilsky (predsjednik povjerenstva)
• Committee member: Ana Ježovita (član povjerenstva)
• Committee member: Ana Novak (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-11-14, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Porezne prijevare su aktualna svjetska tema iz razloga što stvaraju probleme vladama diljem svijeta, pa tako i u Republici Hrvatskoj. Izbjegavanje poreza uobičajena je društvena pojava kojom obveznici iz različitih pobuda, na zakonit ili nezakonit način, žele izbjeći njegovo plaćanje. Cilj ovog rada je istražiti opseg i prirodu poreznih prijevara u Hrvatskoj te ispitati njihove učinke na porezni sustav zemlje. Za potrebe pisanja diplomskog rada korišteni su najvećim dijelom sekundarni podaci, to jest podaci iz postojećih izvora prikupljenih iz knjiga te znanstvenih i stručnih članaka hrvatskih autora. Osim sekundarnih podataka u radu se koristi metoda prikupljanja podataka putem ankete, odnosno izravno od ispitanika (studenta, članova kućanstva). Porezne prijevare imaju značajan utjecaj na porezni sustav iz razloga što potkopavaju integritet i pravednost poreznog sustava te nagrizaju povjerenje javnosti u državne institucije. Kada ljudi shvate da se neki pojedinci ili tvrtke izvlače neplaćanjem poštenog udjela poreza, možda će postati manje voljni pridržavati se poreznih zakona, što uvelike utječe na gospodarsku stabilnost zemlje. Granica između izbjegavanja plaćanja poreza i utaje poreza je tanka, ipak valja istaknuti da ona postoji te da se kod izbjegavanja plaćanja poreza koriste sve „rupe“ u zakonu kako bi se platilo manje poreza, a kod utaje poreza taj zakon se direktno krši u cilju da se ne plati porez ili da se plati manje nego što je propisano. Očekivano je da će ovaj diplomski rad doprinijeti smanjenju poreznih prijevara i utaja u Hrvatskoj, te da će porezni obveznici spoznati važnost plaćanja poreza radi porasta gospodarskog razvoja zemlje koji će rezultirati boljim životnim standardom za sve građane Hrvatske.

Abstract (english)

Tax frauds are a current global issue because they create problems for governments around the world, including in the Republic of Croatia. Tax avoidance is a common social phenomenon by which taxpayers, for various reasons, in a legal or illegal way, want to avoid paying it. The aim of this paper is to investigate the scope and nature of tax fraud in Croatia and to examine their effects on the country's tax system. For the purposes of writing the thesis, mostly secondary data were used, that is, data from existing sources collected from books, scientific and professional articles by Croatian authors. In addition to secondary data, the paper uses the method of data collection through a survey, i.e. directly from respondents (students, household members...). Tax frauds have a significant impact on the tax system because they undermine the integrity and fairness of the tax system and erode public trust in state institutions. When people realize that some individuals or companies are getting away with not paying their fair share of taxes, they may become less willing to comply with tax laws, which greatly affects the economic stability of the country. The line between tax evasion and tax evasion is thin, but it should be noted that it exists and that in tax evasion all "loopholes" in the law are used in order to pay less tax, while in tax evasion that law is directly violated in order to not paying tax or paying less than prescribed. It is expected that this thesis will contribute to the reduction of tax fraud and evasion in Croatia, and that taxpayers will realize the importance of paying taxes in order to increase the country's economic development, which will result in a better standard of living for all Croatian citizens.

• Keywords: porezna prijevara; utaja poreza; porezni sustav; Hrvatska
• Keywords (english): tax fraud; tax evasion; tax system; Croatia
• Language: croatian
• URN:NBN: urn:nbn:hr:148:394082
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-11-17 18:34:53