Nataša Žunić Kovačević (Author), Polonca Kovač (Author)

Abstract

U radu se daje komparativni prikaz poreznog nadzora u Hrvatskoj i Sloveniji te se ukazuje na nužnost razlikovanja pojma porezni nadzor od nadzora u poreznom pravu. Pored poreznog nadzora pojavljuju se i druge vrste ili oblici nadzora u oporezivanju. Položaj poreznog obveznika, prava i obveze sudionika u poreznom nadzoru bitno su drukčija u odnosu na druge vrste nadzora u poreznom pravu. Jedan je od ključnih elemenata u prepoznavanju i rješavanju izazova poreznog nadzora u Hrvatskoj i Sloveniji razumijevanje koje vrste nadzora porezni propisi definiraju, budući da pozicije poreznog tijela i poreznog obveznika nisu iste kada su u pitanju različiti kontrolni postupci. Zbog nejasnoća u praksi upozorava se na potrebu sustavnoga pristupa te jasnog razlikovanja vrsta nadzora u cilju ostvarivanja pravne sigurnosti te zakonitosti u oporezivanju.

Keywords

davčni nadzor;vrste nadzora v davčnem pravu;pravna varnost;zakonitost pri obdavčenju;porezni nadzor;vrste nadzora u poreznom pravu;pravna sigurnost;zakonitost u oporezivanju;

Data

Language: Croatian
Year of publishing:
Typology: 1.01 - Original Scientific Article
Organization: UL FU - Faculty of Administration
UDC: 336.225.6(497.5)(497.4)
COBISS: 149614339 Link will open in a new window
ISSN: 1330-349X
Views: 12
Downloads: 5
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Other data

Secondary language: English
Secondary title: Challenges of tax auditing between regulations and practices in Croatia and Slovenia
Secondary abstract: The article provides a comparative overview of tax audit in Croatia and Slovenia and points out the need to distinguish the term tax audit from other types of tax auditing - control, inspection, or monitoring in tax law. There are other types or forms and procedures of monitoring in the tax area besides tax audit, stricto sensu. The position of a taxpayer and the rights and obligations of the tax audit participants are fundamentally different from other types of auditing in tax law. One of the key elements to identifying and solving the challenges of tax audit in Croatia and Slovenia is to understand what types of monitoring tax regulations define, since the positions of the tax authority and the taxpayer are not the same when it comes to different auditing procedures. Due to the ambiguities in practice, the need for a systematic approach and clear differentiation of the types of tax auditing is indicated with the goal of achieving legal certainty and legality in taxation.
Secondary keywords: davčni nadzor;vrste nadzora v davčnem pravu;pravna varnost;zakonitost pri obdavčenju;tax audit;types of auditing;investigation and supervision in tax law;legal certainty;rule of law in taxation;
Type (COBISS): Article
Pages: Str. 59-86
Volume: ǂVol. ǂ44
Issue: ǂbr. ǂ1
Chronology: 2023
DOI: 10.30925/zpfsr.44.1.3
ID: 18637141