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Review article

Possible changes in the system of legal protection of taxpayers

Stanka Pejaković

Fulltext: croatian, pdf (982 KB) pages 0-0 downloads: 58* cite
APA 6th Edition
Pejaković, S. (2007). Moguće promjene sustava pravne zaštite poreznih obveznika. Hrvatska i komparativna javna uprava, 7 (2), 0-0. Retrieved from https://hrcak.srce.hr/203385
MLA 8th Edition
Pejaković, Stanka. "Moguće promjene sustava pravne zaštite poreznih obveznika." Hrvatska i komparativna javna uprava, vol. 7, no. 2, 2007, pp. 0-0. https://hrcak.srce.hr/203385. Accessed 8 Apr. 2020.
Chicago 17th Edition
Pejaković, Stanka. "Moguće promjene sustava pravne zaštite poreznih obveznika." Hrvatska i komparativna javna uprava 7, no. 2 (2007): 0-0. https://hrcak.srce.hr/203385
Harvard
Pejaković, S. (2007). 'Moguće promjene sustava pravne zaštite poreznih obveznika', Hrvatska i komparativna javna uprava, 7(2), pp. 0-0. Available at: https://hrcak.srce.hr/203385 (Accessed 08 April 2020)
Vancouver
Pejaković S. Moguće promjene sustava pravne zaštite poreznih obveznika. Hrvatska i komparativna javna uprava [Internet]. 2007 [cited 2020 April 08];7(2):0-0. Available from: https://hrcak.srce.hr/203385
IEEE
S. Pejaković, "Moguće promjene sustava pravne zaštite poreznih obveznika", Hrvatska i komparativna javna uprava, vol.7, no. 2, pp. 0-0, 2007. [Online]. Available: https://hrcak.srce.hr/203385. [Accessed: 08 April 2020]

Abstracts
The paper analyzes some important issues related to the organizational unit of the Ministry of Finance, which decides on the appeals of taxpayers (function and position in the structure of the Ministry of Finance) and for the organization of administrative judgments. The Standards of Second Instance Administrative Procedures and the Administrative Court Statistics give worrisome results. The total number of cases and the ratio of solving backlogs and received items is an indicative indicator of the necessity of shortening the deadlines for solving. It is also necessary to re-examine the existing organizational and process solutions, and it is interesting to consider whether it is possible and how to reciprocate the models and standards applied in the selected countries (Germany, Slovenia, Macedinoa).

Keywords
taxpayers; legal protection; tax procedure; procedure for administrative lawsuit; administrative court

Hrčak ID: 203385

URI
https://hrcak.srce.hr/203385

[croatian]

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