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https://doi.org/10.31141/zrpfs.2020.57.135.195

Adjusting croatian taxation administration to the European union

Nataša Žunić Kovačević ; Pravni fakultet Sveučilišta u Rijeci, Rijeka, Hrvatska

Puni tekst: hrvatski, pdf (281 KB) str. 195-209 preuzimanja: 519* citiraj
APA 6th Edition
Žunić Kovačević, N. (2020). Prilagodba hrvatske porezne uprave Europskoj uniji. Zbornik radova Pravnog fakulteta u Splitu, 57 (1), 195-209. https://doi.org/10.31141/zrpfs.2020.57.135.195
MLA 8th Edition
Žunić Kovačević, Nataša. "Prilagodba hrvatske porezne uprave Europskoj uniji." Zbornik radova Pravnog fakulteta u Splitu, vol. 57, br. 1, 2020, str. 195-209. https://doi.org/10.31141/zrpfs.2020.57.135.195. Citirano 22.10.2021.
Chicago 17th Edition
Žunić Kovačević, Nataša. "Prilagodba hrvatske porezne uprave Europskoj uniji." Zbornik radova Pravnog fakulteta u Splitu 57, br. 1 (2020): 195-209. https://doi.org/10.31141/zrpfs.2020.57.135.195
Harvard
Žunić Kovačević, N. (2020). 'Prilagodba hrvatske porezne uprave Europskoj uniji', Zbornik radova Pravnog fakulteta u Splitu, 57(1), str. 195-209. https://doi.org/10.31141/zrpfs.2020.57.135.195
Vancouver
Žunić Kovačević N. Prilagodba hrvatske porezne uprave Europskoj uniji. Zbornik radova Pravnog fakulteta u Splitu [Internet]. 2020 [pristupljeno 22.10.2021.];57(1):195-209. https://doi.org/10.31141/zrpfs.2020.57.135.195
IEEE
N. Žunić Kovačević, "Prilagodba hrvatske porezne uprave Europskoj uniji", Zbornik radova Pravnog fakulteta u Splitu, vol.57, br. 1, str. 195-209, 2020. [Online]. https://doi.org/10.31141/zrpfs.2020.57.135.195

Sažetak
This paper shows the factors of change in the work of Croatian taxation bodies given that combatting taxation evasion and tax avoidance intensifies work on the regulatory framework of international taxation at all levels. An historical cross-sectional overview of the regulation of the work of the Croatian taxation office over the last two decades, showing in particular the global taxation evasion war in OECD’s Action Plan - BEPS. Measures from that plan at a European level have been implemented through a large number of directives pointing out the European Council Directive against Tax Avoidance (ATED) and the consequences of implementation within Croatian legislation. ATAD as a European answer to BEPS imposes changes and adjustments to taxation bodies by new rules. Necessary adjustment of Croatian taxation bodies to European rules on taxation procedures for proving taxation evasion and necessary adjustments and changes in areas of resolving taxation disputes are particularly pointed out.

Ključne riječi
taxation bodies; BEPS; ATAD; proving tax evasion; resolving taxation disputes

Hrčak ID: 234586

URI
https://hrcak.srce.hr/234586

[hrvatski]

Posjeta: 775 *