master's thesis
PRIMJENA KONCEPTA DRUŠTVENE ODGOVORNOSTI U ODNOSIMA POREZNIH SLUŽBENIKA I KLIJENATA

Ivančica Znaor (2016)
Sveučilište u Splitu
Ekonomski fakultet
Metadata
TitlePRIMJENA KONCEPTA DRUŠTVENE ODGOVORNOSTI U ODNOSIMA POREZNIH SLUŽBENIKA I KLIJENATA : završni rad
AuthorIvančica Znaor
Mentor(s)Želimir Dulčić (thesis advisor)
Abstract
Prema navedenom istraživanju na uzorku od 30 poreznih službenika i 30 poduzetnika, obrtnika, te zaposlenika raznih privatnih poduzeća možemo zaključiti da je velika većina svih ispitanika nezadovoljna visokim poreznim stopa u našoj državi. Porezni službenici drže do ugleda svoje službe i profesionalnog ponašanja u službenim nadzorima poreznih obveznika, s druge strane većina poduzetnika nema povjerenja u rad porezne uprave kao državnog tijela smatraju da se nema smisla natezati s državom ukoliko dođe do propusta službenika. Poduzetnici bi se trebali moralno pridržavati društveno odgovornog poslovanja, na navedenom istraživanju pokazalo se da samo polovina njih se pridržava istog dok ostali nemaju predodžbu što bi trebao značiti DOP. Korupcija je prisutna u svim društvima, čak je i postala normalna pojava. Prema rezultatima istraživanja poreznim službenicima je rijetko ili nikada ponuđen mito koji predstavlja najčešći oblik korupcije. Poduzetnici smatraju da uredno vode svoje poslovanje i nema potrebe za tim. U manjoj mjeri postoji korupcija što se tiče poreznog nadzora, no zloupotreba položaja nije upitna i porezni službenici profesionalno obavljaju svoj terenski rad. Raduju nas zadovoljavajući rezultati što se tiču korektnih međusobnih odnosa među poreznim službenicima i s druge strane zaposlenika u raznim privatnim poduzećima. Naravno istraživanje pokazuje da u svakoj tvrtki ili službi ima nezadovoljnih kolega, međutim takvi postotci nisu značajni. Po mišljenju poreznih službenika najgori porezni zakon za poduzetnike i društvo u cjelini smatraju da je to zakon o predstečajnoj nagodbi ili kako su ga slikovito opisali „zakon o prijateljima“. Dok prema mišljenju poduzetnika najgori porezni zakon je porez na dobit, naravno jel on utječe na profit koji poduzeće ostvaruje, na koncu taj profit bi se mogao uložiti u napredak poduzeća što je s stopom od 20% poreza na dobit djelomično onemogućeno. Zaposlenici pak smatraju da je to porez na dohodak jer izravno utječe na njihove prihode, s tim se slažu i porezni službenici. Na pitanje samog prihoda izgleda da porezni službenici nisu zadovoljni s plaćom koju primaju za svoj obim posla i odgovornosti, na što smatram da su u pravu i kad kažu da žele zaštitu i dostojanstvo kao i suci. Zaposleni građani koji imaju sreće što su u radnom odnosu i primaju plaću za svoj rad, smatraju da bi trebali imati veću plaću u odnosu na skup život u Hrvatskoj državi.
GranterSveučilište u Splitu
Ekonomski fakultet
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Study programme typeprofessional
Study levelspecialist graduate
Study programmeManagement; specializations in: Project management, Financial and Tax management, Accounting and Revision
Study specializationAccounting and Revision
Academic title abbreviationstruč. spec. oec.
Genremaster's thesis
Language Croatian
Defense date2016-04
Parallel abstract (English)
Based on this research on the sample of 30 tax officials and 30 entrepreneurs, craftsmen and employees of various private companies, we can conclude that the vast majority of the respondents are dissatisfied with the high tax rate in our country. Tax officials uphold to the reputation of their service and professional conduct in the official control of taxpayers. On the other hand, most business owners have no confidence in the work of the tax administration as a government body and consider it to be useless to fight the state if failures by tax officers occur. Entrepreneurs should uphold moral and social responsibility in conducting business operations. However, the same research showed that only half of them adhere to the abovementioned, while others have conception that the CSR means. Corruption is present in all societies, and has even become a normal occurrence. According to the results of the research, tax officials have rarely or never been offered a bribe, which is the most common form of corruption. Entrepreneurs believe that if they would conduct their business regularly, there would be no need for it. To a lesser extent, there is corruption when it comes to tax inspection, but the abuse of position by tax officers is in question and they are found to be professional in conducting their field work. We have received satisfactory results related to good mutual relations among tax officials and, on the other side, employees in various private companies. As expected, the research shows that in each company or service there are dissatisfied colleagues. However, those are found by this research to be in insignificant percentages. In tax officials' opinion, the worst tax law for entrepreneurs and society in general is presumed to be the Law of pre-bankruptcy settlement or how it was vividly described - the "Law of Friends". In the entrepreneurs’ opinion, the worst tax law is tax on profits; quite logically since it affects the profits that the company gains. Ultimately, gained profit could be invested in the improvement of the enterprises, which is partially disabled with income tax and its current rate of 20%. Respectively, employees consider the income tax to be the worst because it directly affects their income, with which tax officials are in accordance. On the issue of the income itself, it seems that tax officials are not satisfied with the salary they receive in respect to their workload and responsibilities. I agree with them on that issue as well as with statement that they are entitled to the same level of protection as is available for the judicial officers. Employees who are lucky to be employed and are regularly paid a salary for their work, feel that they should have higher wages in relation to the expensive lifestyle in Croatia.
Parallel keywords (Croatian)društveno odgovorno ponašanje
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:430774
CommitterIvana Gizdić