Prijevare u sustavu poreza na dodanu vrijednost

master's thesis

• Title (english): Fraud in the value added tax system
• Author: Karmela Pernjek
• Mentor: Maja Mihelja Žaja (mentor)
• Committee member: Jakša Krišto (član povjerenstva)
• Committee member: Antonija Buljan (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2023-07-14, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Diplomski rad bavi se analizom sustava poreza na dodanu vrijednost, poreznih prijevara i rješenja za njihovo suzbijanje. Cilj rada je prikazati razvoj poreza na dodanu vrijednost u Republici Hrvatskoj, njegove karakteristike, važnost poreza na dodanu vrijednost za državni proračun i financiranje javnih potreba, prijevare koje oštećuju državni proračun kao i rad poreznih uprava koje sudjeluju u sprječavanju poreznih prijevara. Analizirane su sheme poreznih prijevara te je naglasak stavljen na analizu prijevara s nestajućim trgovcem u sustavu trgovine emisijskim dozvolama Europske unije. Kako bi se spriječile porezne prijevare važni su sustavi za razmjenu informacija o poreznim obveznicima koji omogućuju rano otkrivanje i prevenciju prijevara, multilateralna suradnja nacionalnih poreznih uprava te pojednostavljenje sustava poreza na dodanu vrijednost.

Abstract (english)

This thesis deals with the analysis of the value added tax, tax frauds and solutions to combat tax fraud. The main purpose of the paper is to show development of value added taxi in Republic of Croatia, its characteristics, the importance of VAT for national budget and financing of public needs, VAT frauds and work of tax administrations that participate in their prevention. Tax fraud schemes were analyzed and the emphasis was placed on the missing trader intra community frauds in the EU emissions trading system. In order to prevent tax frauds, systems for the exchange of information on taxpayers are important
because they enable early detection and prevention of frauds as well as multilateral cooperation of national tax administrations and simplification of the value added tax system.

• Keywords: porezni sustav; porez na dodanu vrijednost; efikasnost poreza na dodanu vrijednost; prijevare u sustavu PDV-a; suzbijanje prijevara
• Keywords (english): tax system; value added tax; efficiency of value added tax; value added tax frauds; fraud prevention
• Language: croatian
• URN:NBN: urn:nbn:hr:148:473786
• Study programme: Title: Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2023-07-16 21:04:34