Kontroling u poreznim sustavima

master's thesis

• Title (english): Controlling in Tax systems
• Author: Stella Ivanišević
• Mentor: Davor Labaš (mentor)
• Committee member: Nika Šimurina (član povjerenstva)
• Committee member: Martina Sopta Ćorić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Managerial Economics); Zagreb
• Defense date and country: 2024-09-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Porezni sustavi mijenjaju se i razvijaju kontinuirano, a porezni prihodi predstavljaju ključan izvor financiranja javnih rashoda. Kontroling u poreznim sustavima omogućuje provjeru ispravnosti i potpunosti podataka koje porezni obveznici prijavljuju te na taj način sprječava neispravno i nepotpuno prijavljivanje dohotka, čime se osigurava pravednost i jednakost u poreznom sustavu. Porezni kontroling se provodi kroz različite mehanizme, kao što su porezni nadzor, revizije i razmjena informacija s drugim državama. Cilj ovog rada je istražiti i prikazati različite načine na koje se vrši kontroling u poreznom sustavu i njegovu potrebu i učinkovitost u sprečavanju poreznih prijevara. Metodologija rada uključuje korištenje različitih izvora, kao što su objavljene knjige, stručni članci, zakonska regulativa i službeni izvještaji poreznih tijela. Kao takav, ovaj rad donosi koristan uvid u primjenu kontrolinga u poreznom sustavu.

Abstract (english)

Tax systems are continuously changing and evolving, with tax revenues serving as a crucial source of funding for public expenditures. Controlling in tax systems enables the verification of the accuracy and completeness of the data reported by taxpayers, thus preventing incorrect and incomplete income reporting, ensuring fairness and equality in the tax system. Tax controlling is implemented through various mechanisms, such as tax audits, reviews, and information exchange with other states. The aim of this paper is to explore and illustrate diverse ways in which controlling is conducted in the tax system, examining its necessity and effectiveness in preventing tax fraud. The methodology of the paper involves using various sources, including published books, professional articles, legal regulations, and official reports from tax authorities. As such, this paper provides valuable insights into the application of controlling in the tax system.

• Keywords: kontroling; porezni sustav; porezni nadzor; siva ekonomija; fiskalizacija
• Keywords (english): controlling; tax system; audit; grey economy; fiscal taxation
• Language: croatian
• URN:NBN: urn:nbn:hr:148:239006
• 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: 2024-09-26 22:34:19