Izvorni znanstveni članak
https://doi.org/10.30925/zpfsr.44.1.3
Challenges of Tax Auditing between Regulations and Practices in Croatia and Slovenia
Nataša Žunić Kovačević
orcid.org/0000-0001-6923-5658
; Sveučilište u Rijeci, Pravni fakultet
Polonca Kovač
orcid.org/0000-0002-7743-0514
; Fakultet za upravu, Sveučilište u Ljubljani, Republika Slovenija
Sažetak
The article provides a comparative overview of tax audit in Croatia and
Slovenia and points out the need to distinguish the term tax audit from other types of
tax auditing - control, inspection, or monitoring in tax law. There are other types or
forms and procedures of monitoring in the tax area besides tax audit, stricto sensu.
The position of a taxpayer and the rights and obligations of the tax audit participants
are fundamentally different from other types of auditing in tax law. One of the key
elements to identifying and solving the challenges of tax audit in Croatia and Slovenia
is to understand what types of monitoring tax regulations defi ne, since the positions
of the tax authority and the taxpayer are not the same when it comes to different
auditing procedures. Due to the ambiguities in practice, the need for a systematic
approach and clear differentiation of the types of tax auditing is indicated with the
goal of achieving legal certainty and legality in taxation.
Ključne riječi
tax audit; types of auditing; investigation and supervision in tax law; legal certainty; rule of law in taxation.
Hrčak ID:
300126
URI
Datum izdavanja:
15.4.2023.
Posjeta: 780 *