Jedinstveni obrazac poreza, prireza i doprinosa kao elektronička usluga Porezne uprave

master's thesis

• Title (english): Unique form of tax, surtax and tax contributions as an electronic service provided by the Tax Authorities
• Author: Sanja Ćosić
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Committee member: Nikolina Dečman (član povjerenstva)
• Committee member: Ivana Dražić Lutilsky (predsjednik povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-12-19, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Tema ovog diplomskog rada je „Jedinstveni obrazac poreza, prireza i doprinosa“. Predmetni obrazac je pobliže prikazan i opisan kroz upoznavanje sa njegovom strukturom, oblikom i sadržajem. JOPPD obrazac predstavlja izvješće o ukupno ostvarenim primicima (svim oporezivim i većini neoporezivih) po pojedinom poreznom obvezniku koji se podnosi Poreznoj upravi te je ona odgovorna da su podaci koji se prikupljaju u JOPPD obrascu svrhoviti, da pružaju točne i relevantne činjenice koje su neophodne za pravilno i na zakonu utemeljeno utvrđivanje i naplatu poreznih obveza.

Nastavno na gore navedeno, cilj rada je prikazati važnost Jedinstvenog obrasca za izvještavanje Porezne uprave i Središnjeg registra osiguranika (REGOSA) kako bi se osiguralo uspješno funkcioniranje poreznog sustava. Također, rad ima za cilj pokazati koliko je elektronička razmjena podataka bitna za uspješnu komunikaciju između poduzeća i Porezne uprave. Elektroničke usluge Porezne uprave poput usluge ePorezna imaju veliki značaj ne samo za poduzeća, nego i Ministarstvo financija.

Abstract (english)

Subject of this master thesis is „Unique form of tax, surtax and tax contributions (JOPPD) “. This unique model is in detail presented and described through introduction with its structure, form and content.

JOPPD form represents statement of total income (all taxable and most of the untaxable) per individual taxpayer which is submitted to Tax Administration who is responsible that all the data collected in JOPPD form are purposeful, provide correct and relevant facts which are required for determination and payment of tax liabilities that are proper and based on a law regulation.

Following on above mentioned, purpose of this thesis is to present importance of JOPPD form for reporting to Tax Administration and Central Registry of Affiliates (REGOS) with the goal to ensure successful functioning of tax system. Further, thesis has the purpose to present how electronic exchange of data is important for successful communication between companies and Tax Administration. Tax Administration electronic services, meaning ePorezna, have great impact not only for companies but also for the Ministry of Finance.

• Keywords: JOPPD obrazac; porez na dohodak; Porezna uprava; ePorezna
• Keywords (english): JOPPD form; income tax; Tax Administration; ePorezna
• Language: croatian
• URN:NBN: urn:nbn:hr:148:462014
• 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: 2023-12-19 18:41:18