Stručni rad
APPLICATION OF THE INSTITUTE OF EVALUATION IN TAX PROCEDURES AND ITS EFFECT ON THE LEGAL SECURITY OF CITIZENS IN THE REPUBLIC OF CROATIA
Sadika Bajutti
; Porezna uprava, Područni ured Sisak
Sažetak
The aim of the paper is to reassess the institute of evaluation in the hands of tax authorities from both practical and theoretical viewpoint, to consider the validity, or lack thereof, of evaluations in tax procedures with an emphasis on evaluation of tax basis when determining tax on real estate transactions and tax basis of leaseholds, or the income tax of rents. The question has been brought on the credibility of evaluations that the tax administration delivers on-demand from other institutions. The uniformity of the tax collector, as well as his training and professionalism when applying the aforementioned institute of evaluation in all of the listed cases is researched into. A possible fact that needs to be assessed is that the entirety of the Croatian legal system functions on incorrect and 'lump-sum' data, which in turn has adverse and far-reaching consequences on each and every citizen, other institutions, and finally, the whole of the Croatian society. The hypothesis of the paper is to theoretically and practically explain the legal void in the Law on Income Tax in which the institute of evaluation is being applied, as well as its inconsistency with the General Tax Code and its contradiction in regards to the Law of Real Estate Transactions. A suggestion on the founding of a uniform, all-encompassing, transparent tax methodology on evaluating real estate and leaseholds has been made and, in accordance with the previously mentioned, training of tax officials-estimators.
Ključne riječi
Institute of evaluation; legal security; credibility; uniformity in procedures; training of tax officials-estimators
Hrčak ID:
145500
URI
Datum izdavanja:
30.4.2015.
Posjeta: 4.019 *