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master's thesis
POREZNA UPRAVA KAO OVRHOVODITELJ TRAŽBINE U OVRŠNOM POSTUPKU
Diplomski rad
2017. urn:nbn:hr:124:352850
Vuković Šehić, Ines
University of Split
Faculty of economics Split

Cite this document

Vuković Šehić, I. (2017). POREZNA UPRAVA KAO OVRHOVODITELJ TRAŽBINE U OVRŠNOM POSTUPKU : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:352850

Vuković Šehić, Ines. "POREZNA UPRAVA KAO OVRHOVODITELJ TRAŽBINE U OVRŠNOM POSTUPKU : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:352850

Vuković Šehić, Ines. "POREZNA UPRAVA KAO OVRHOVODITELJ TRAŽBINE U OVRŠNOM POSTUPKU : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:352850

Vuković Šehić, I. (2017). 'POREZNA UPRAVA KAO OVRHOVODITELJ TRAŽBINE U OVRŠNOM POSTUPKU : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 01 February 2025, https://urn.nsk.hr/urn:nbn:hr:124:352850

Vuković Šehić I. POREZNA UPRAVA KAO OVRHOVODITELJ TRAŽBINE U OVRŠNOM POSTUPKU : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2017 [cited 2025 February 01] Available at: https://urn.nsk.hr/urn:nbn:hr:124:352850

I. Vuković Šehić, "POREZNA UPRAVA KAO OVRHOVODITELJ TRAŽBINE U OVRŠNOM POSTUPKU : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:124:352850

Metadata
TitlePOREZNA UPRAVA KAO OVRHOVODITELJ TRAŽBINE U OVRŠNOM POSTUPKU : Diplomski rad
AuthorInes Vuković Šehić
MentorDejan Kružić (mentor)
MBZ: 092243
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2017-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Organization and Management
Abstract
U diskusiji ovršnog postupka te porezne uprave kao ovrhovoditelja u naplati poreznih dugova poreznih obveznika se nailazi na termine tražbine, ovrhe, ovršnog postupka, ovršenika, ovrhovoditelja i treće strane odnosno treće osobe. Porezna uprava je porezno tijelo koje u RH obavlja nadzor i provođenje ovrhe nad nekretninama, pokretninama, vrijednosnim papirima i tome sličnim predmetima odnosno sredstvima, te njihovom prodajom ostvaruje namirenje poreznih dugova poreznih obveznika. Ovlasti porezne uprave kao ovrhovoditelja tražbine u ovršnom postupku su jednake ovlastima ovrhovoditelja u svim drugim oblicima ovrhe. Ipak, obzirom da prilikom namirenja poreznih dugova porezna uprava dolazi u doticaj sa novčanim sredstvima poreznih obveznika te vrši njihovu zapljenu, neophodno je da se taj postupak posebno regulira Zakonom, obzirom da se zadire u izrazito osjetljivo pitanje prihoda ovršenika koji su ključni za namirivanje svakodnevnih (osnovnih) životnih potreba.
Abstract (english)
In debriefing the enforcement procedure and the tax administration as a tax collector in the collection of tax debts of the taxpayers, it meets the terms of the claim, custody, enforcement proceedings, custodians, accountants and a third party or a third party. The tax administration is a tax body which in the Republic of Croatia carries out the supervision and enforcement of property, movable property, securities, and similar objects or assets and sells them to taxpayers' tax debts. The powers of the tax administration as the debtor in the enforcement proceedings are the same as those of the debtor in all other forms of enforcement. However, since tax administration is in contact with the taxpayer's money supply and makes their seizure, it is necessary that this procedure is specifically regulated by the Act, since it addresses an extremely sensitive issue of enforceable income that is crucial to the settlement of everyday (basic) living needs.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:352850
Study programmeTitle: Management; specializations in: Project management, Financial and Tax management, Accounting and Revision
Course: Financial and Tax management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica ekonomije (stručni/a specijalist/ specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2017-11-14 12:02:32