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master's thesis
POREZNE PRIJEVARE U SUSTAVU OPOREZIVANJA POREZOM NA DODANU VRIJEDNOST
2020. urn:nbn:hr:228:499112
Jurilj, Helena-Iva
University of Split
University Department of Professional Studies
Department of Accounting and Finance

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Jurilj, H. I. (2020). POREZNE PRIJEVARE U SUSTAVU OPOREZIVANJA POREZOM NA DODANU VRIJEDNOST (Master's thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:499112

Jurilj, Helena Iva. "POREZNE PRIJEVARE U SUSTAVU OPOREZIVANJA POREZOM NA DODANU VRIJEDNOST." Master's thesis, University of Split, 2020. https://urn.nsk.hr/urn:nbn:hr:228:499112

Jurilj, Helena Iva. "POREZNE PRIJEVARE U SUSTAVU OPOREZIVANJA POREZOM NA DODANU VRIJEDNOST." Master's thesis, University of Split, 2020. https://urn.nsk.hr/urn:nbn:hr:228:499112

Jurilj, H. I. (2020). 'POREZNE PRIJEVARE U SUSTAVU OPOREZIVANJA POREZOM NA DODANU VRIJEDNOST', Master's thesis, University of Split, accessed 14 November 2024, https://urn.nsk.hr/urn:nbn:hr:228:499112

Jurilj HI. POREZNE PRIJEVARE U SUSTAVU OPOREZIVANJA POREZOM NA DODANU VRIJEDNOST [Master's thesis]. Split: University of Split; 2020 [cited 2024 November 14] Available at: https://urn.nsk.hr/urn:nbn:hr:228:499112

H. I. Jurilj, "POREZNE PRIJEVARE U SUSTAVU OPOREZIVANJA POREZOM NA DODANU VRIJEDNOST", Master's thesis, University of Split, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:228:499112

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Metadata
TitlePOREZNE PRIJEVARE U SUSTAVU OPOREZIVANJA POREZOM NA DODANU VRIJEDNOST
Title (english)TAX FRAUD IN THE VALUE ADDED TAX SYSTEM
AuthorHelena-Iva Jurilj
MentorDamir Piplica (mentor)
Committee memberMarko Miletić (član povjerenstva)
Committee memberPetar Pepur (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
(Department of Accounting and Finance)
Split
Defense date and country2020-09-28, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Porez na dodanu vrijednost predstavlja najznačajniji prihod drţavnog proračuna Republike Hrvatske. Prijevare u sustavu oporezivanja porezom na dodanu vrijednost je sve prisutnija u Republici Hrvatskoj od kada je postala članica Europske unije i time dio jedinstvenog trţišta u sustavu oporezivanja porezom na dodanu vrijednost. Ovim radom pokušalo se pojasniti što mogu biti uzroci poreznih prijevara, te u kojim se oblicima mogu pojaviti porezne prijevare. U radu je opisano kako su organizirani sudionici PDV prijevara, koja je uloga, te karakteristike svakog od sudionika u transakcijama povezanima s tim prijevarama. Budući da PDV prijevare značajno utječu na drţavni proračun RH, ali i na proračune svih članica EU, opisano je koje su institucije nadleţne za suzbijanje PDV-prijevara, te kojim se mjerama sluţe institucije u borbi protiv takvih prijevara, s posebnim osvrtom na nadleţne institucije i mjere, kojima se sluţe u prevenciji i borbi protiv PDV prijevara. Na kraju su izneseni zaključci o učincima predmetne prijevare, čime je ostvarena svrha i cilj ovog rada.
Abstract (english)
Value added tax is the most significant revenue of the state budget of the Republic of Croatia. Fraud in the value added tax system has been increasingly present in the Republic of Croatia since it became a member of the European Union and thus part of the single market in the value added tax system. This paper investigates the causes of tax fraud, and in what forms they can occur. The paper describes how the participants of VAT fraud are organized, what is the role, and the characteristics of each of the participants in transactions related to these frauds. Since VAT fraud significantly affects the state budget of the Republic of Croatia, but also the budgets of all EU members, it is described which institutions are responsible for combating VAT fraud, and what measures are used by institutions in the fight against such fraud, with special reference to competent institutions and measures, which are used in the prevention and fight against VAT fraud. Finally, conclusions are presented on the effects of the fraud in question, thus achieving the purpose and goal of this paper.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:499112
Study programmeTitle: Accounting and Finances – specialist graduate - professional
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica računovodstva i financija (stručni/a specijalist/specijalistica računovodstva i financija)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2020-12-01 14:51:17