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master's thesis
NAPLATA POREZNIH DUGOVA ZA VRIJEME KRIZE – USPOREDBA POREZNIH MJERA VEZANIH ZA COVID-19 S MJERAMA VEZANIH ZA PRETHODNE KRIZE
2023. urn:nbn:hr:124:289714
Šimunović, Lucija
University of Split
Faculty of economics Split

Cite this document

Šimunović, L. (2023). NAPLATA POREZNIH DUGOVA ZA VRIJEME KRIZE – USPOREDBA POREZNIH MJERA VEZANIH ZA COVID-19 S MJERAMA VEZANIH ZA PRETHODNE KRIZE (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:289714

Šimunović, Lucija. "NAPLATA POREZNIH DUGOVA ZA VRIJEME KRIZE – USPOREDBA POREZNIH MJERA VEZANIH ZA COVID-19 S MJERAMA VEZANIH ZA PRETHODNE KRIZE." Master's thesis, University of Split, Faculty of economics Split, 2023. https://urn.nsk.hr/urn:nbn:hr:124:289714

Šimunović, Lucija. "NAPLATA POREZNIH DUGOVA ZA VRIJEME KRIZE – USPOREDBA POREZNIH MJERA VEZANIH ZA COVID-19 S MJERAMA VEZANIH ZA PRETHODNE KRIZE." Master's thesis, University of Split, Faculty of economics Split, 2023. https://urn.nsk.hr/urn:nbn:hr:124:289714

Šimunović, L. (2023). 'NAPLATA POREZNIH DUGOVA ZA VRIJEME KRIZE – USPOREDBA POREZNIH MJERA VEZANIH ZA COVID-19 S MJERAMA VEZANIH ZA PRETHODNE KRIZE', Master's thesis, University of Split, Faculty of economics Split, accessed 31 January 2025, https://urn.nsk.hr/urn:nbn:hr:124:289714

Šimunović L. NAPLATA POREZNIH DUGOVA ZA VRIJEME KRIZE – USPOREDBA POREZNIH MJERA VEZANIH ZA COVID-19 S MJERAMA VEZANIH ZA PRETHODNE KRIZE [Master's thesis]. Split: University of Split, Faculty of economics Split; 2023 [cited 2025 January 31] Available at: https://urn.nsk.hr/urn:nbn:hr:124:289714

L. Šimunović, "NAPLATA POREZNIH DUGOVA ZA VRIJEME KRIZE – USPOREDBA POREZNIH MJERA VEZANIH ZA COVID-19 S MJERAMA VEZANIH ZA PRETHODNE KRIZE", Master's thesis, University of Split, Faculty of economics Split, Split, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:124:289714

Metadata
TitleNAPLATA POREZNIH DUGOVA ZA VRIJEME KRIZE – USPOREDBA POREZNIH MJERA VEZANIH ZA COVID-19 S MJERAMA VEZANIH ZA PRETHODNE KRIZE
AuthorLucija Šimunović
MentorŠime Jozipović (mentor)
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2023-09-21, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Izbijanjem pandemije Covid-19 došlo je do zdravstvene, ali, istovremeno, i gospodarske krize te pada ekonomske aktivnosti. Naime, odgovor javnih politika na pandemiju opterećen je izravnim i velikim utjecajem na fiskalne sustave u svim njezinim segmentima. S obzirom na aktualnost zbivanja povezanih s pandemijom i snažnog utjecaja na poreznu politiku, definirani su problem i cilj ovog rada. Naime, problem ovog diplomskog rada jest naplata dugova za vrijeme pandemije Covid-19. S druge strane, ciljevi rada jesu prikazati glavne karakteristike naplate poreznih dugova za vrijeme pandemije Covid-19 te posljedice neurednog plaćanja uz analizu poreznih mjera koje su donesene za vrijeme Covid-19 krize. U radu se navode temeljne odrednice poreznog sustava RH uz poseban osvrt važnost plaćanja poreznih dugova i posljedice neplaćanja. Također, u radu se donosi pregled poreznih mjera koje su donesene od strane Vlade RH i nadležnih zakonodavnih tijela za vrijeme krizne situacije, s posebnim naglaskom na krizu koja je prouzročena pandemijom Covid-19.
Abstract (english)
The outbreak of the Covid-19 pandemic caused a health crisis, but also an economic crisis and a drop-in economic activity. Namely, the response of many public policies to the current pandemic is burdened with a direct and large impact on fiscal systems in all its segments. Considering the current events related to the pandemic and the strong influence on the tax policy, the problem and the goal of this work are defined. Namely, the problem of this thesis is debt collection during the Covid-19 pandemic. On the other hand, the objectives of the paper are to show the main characteristics of tax debt collection during the Covid-19 pandemic and the consequences of irregular payment with an analysis of the tax measures that were adopted during the Covid-19 crisis. The paper states the basic determinants of the tax system of the Republic of Croatia with a special reference to the importance of paying tax debts and the consequences of non-payment. Also, the paper provides an overview of the tax measures adopted by the Government of the Republic of Croatia and competent legislative bodies during the crisis situation, with special emphasis on the crisis caused by the Covid-19 pandemic.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:289714
Study programmeTitle: GRADUATE PROFESSIONAL PROGRAMME IN MANAGEMENT; specializations in: Project management, Financial and tax management, Accounting and revision, Tax management, Accounitng
Course: 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 on2023-09-27 16:20:47