Title "Ciljevi oporezivanja, izbjegavanje porezne obveze i prevaljivanje poreza" Title (english) "The objectives of tax policy, tax evasion and avoidance" Author Matea Vlahović Mentor Marija Vučković (mentor) Committee member Ivo Šperanda (član povjerenstva)Committee member Dara Ljubić (član povjerenstva)Committee member Marija Vučković (član povjerenstva) Granter University of Dubrovnik Defense date and country 2015-09-29, Croatia Scientific / art field, SOCIAL SCIENCES Abstract U ovom dijelu radu na jasan i sažet način daje se u uvid prikaz cijelog rada. Sam rad može se podijeliti u tri važna poglavlja: ciljeve oporezivanja, izbjegavanje porezne obveze i prevaljivanje poreza, uz kratki pregled osnova hrvatskog poreznog sustava.
Već od doba prvih civilizacija javljala se potreba da se namaknu financijska sredstva nužna za financiranje određenih javnih izdataka u nadležnosti države. U počecima su se ubirali u naturi, da bi kasnije uslijed sve veće potrebe za dodatnim izvorima financiranja, pojavljivao što veći broj poreznih oblika te se tako proširivao krug poreznih obveznika. Da bi se jasno dobio odgovor na pitanje zašto moramo plaćati porez, nužno je definirati glavne motive i ciljeve oporezivanja koje možemo podijeliti na fiskalne i nefiskalne. Iako je danas jedan od najvažnijih razloga ubiranja poreza da bi država financirala svoje javne izdatke, postoji i niz drugih ciljeva koje se žele ostvariti da bi se konačno utjecalo na sliku same zemlje, a ne samo u financijskom smislu.
Iako je svatko porezni obveznik i dužan je sudjelovati u plaćanju poreza, pojedinci nastoje svoju poreznu obvezu svesti na minimum ili je uopće ne platiti. Pri tome čine niz zakonitih, ali i nezakonitih aktivnosti kako bi naposljetku uspjeli u svom naumu. Iako postoje zakonom dopuštene radnje koje za sobom ne vuku nikakve sankcije kao npr.nitko nije obavezan kupovati oporezivane proizvode i usluge, najčešće se javljaju, ipak, oni koji pribjegavaju raznim nedopuštenim aktivnostima čime riskiraju novčanu kaznu ili kaznu zatvora koja može biti od šest mjeseci do čak pet godina. Zbog toga, nužno je definirati najčešće oblike porezne evazije kao i kazne koje prevladavaju za takav oblik ponašanja.
Naposljetku, potrebno je utvrditi i krajnjeg snositelja poreznog tereta. Ponekad porezni obveznici stječu mogućnost prebacivanja svoje porezne obveze na neku drugu osobu, a najčešće to čine kroz izračun cijena svojih proizvoda i usluga kao kod npr.poreza na dodanu vrijednost. Vrlo je važno ustvrditi kako zapravo dolazi do procesa prevaljivanja i o kojim čimbenicima ovisi da li će do prevaljivanja uopće doći.
Sama izrada rada se bazirala na metodama istraživanja poreznog sustava općenito kao i načinu funkcioniranja poreznih sustava na teritoriju Republike Hrvatske posebice u dijelu definiranju najvažnijih poreznih oblika koji su trenutno na snazi i po kojim poreznim stopama oporezuje se promet roba i usluga u samoj RH.
Abstract (english) In this part of the work in a clear and concise way gives insight into the view of the entire operation. The work can be divided into three major sections: the objectives of taxation, avoidance of tax liabilities and tax incidence.
From the time of the first civilizations occurred, the need to obtain from the financial resources necessary to finance certain public expenditure by the state. The beginnings were harvested in kind, and later due to the growing need for additional sources of financing, appearing as many tax forms and thus expanding the circle of taxpayers. In order to clearly got the answer to the question why we need to pay taxes, it is necessary to define the main motives and aims of taxation which can be divided into fiscal and non-fiscal. Although it is today one of the most important reasons of tax collection for the state to finance its public spending, there are other goals that we want to realize that the final impact on the image of the country itself, and not just in financial terms.
Although every taxpayer is obliged to participate in the payment of taxes, individuals seek his tax liability to a minimum or do not pay. In doing so, make a series of legal, but also nelegal activities to ultimately succeed in their quest. Although there are legally permitted actions behind not draw any sanctions as nobody is not obliged to buy taxable goods and services, the most common are, however, those who resort to illegal acts by risking a fine or imprisonment, which can be from six months to even five years. Therefore, it is necessary to define the most common forms of tax evasion as well as penalties that are prevalent in this kind of behavior.
Finally, it is necessary to determine the final salaries tax burden. Sometimes taxpayers gain the ability to switch your tax liability to another person, and usually does so through the calculation of the price of their products and services at for example VAT. It is important to say that in fact there is a process of tax shifting and the factors which can determine the shifting to ever come.
The preparation work was based on research methods of the tax system in general as well as the manner of functioning of the tax system on Croatian territory in particular in defining the most important part of the tax forms that are currently in force and according to which tax rates taxable goods and services in the Republic of Croatia.
Keywords
porezi
ciljevi
kazne
prevaljivanje
Keywords (english)
taxes
goals
penalties
shifting
Language croatian URN:NBN urn:nbn:hr:155:448632 Study programme Title: Financial Management Type of resource Text File origin Born digital Access conditions Closed access Terms of use Created on 2016-05-20 07:18:12
