prikaz prve stranice dokumenta KAZNENO DJELO UTAJE POREZA U HRVATSKOM I NJEMAČKOM ZAKONODAVSTVU
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master's thesis
KAZNENO DJELO UTAJE POREZA U HRVATSKOM I NJEMAČKOM ZAKONODAVSTVU
2019. urn:nbn:hr:118:765995
Sokolić, Filip
University of Rijeka
FACULTY OF LAW
Chair of Criminal Law

Cite this document

Sokolić, F. (2019). KAZNENO DJELO UTAJE POREZA U HRVATSKOM I NJEMAČKOM ZAKONODAVSTVU (Master's thesis). Rijeka: University of Rijeka, FACULTY OF LAW. Retrieved from https://urn.nsk.hr/urn:nbn:hr:118:765995

Sokolić, Filip. "KAZNENO DJELO UTAJE POREZA U HRVATSKOM I NJEMAČKOM ZAKONODAVSTVU." Master's thesis, University of Rijeka, FACULTY OF LAW, 2019. https://urn.nsk.hr/urn:nbn:hr:118:765995

Sokolić, Filip. "KAZNENO DJELO UTAJE POREZA U HRVATSKOM I NJEMAČKOM ZAKONODAVSTVU." Master's thesis, University of Rijeka, FACULTY OF LAW, 2019. https://urn.nsk.hr/urn:nbn:hr:118:765995

Sokolić, F. (2019). 'KAZNENO DJELO UTAJE POREZA U HRVATSKOM I NJEMAČKOM ZAKONODAVSTVU', Master's thesis, University of Rijeka, FACULTY OF LAW, accessed 18 December 2024, https://urn.nsk.hr/urn:nbn:hr:118:765995

Sokolić F. KAZNENO DJELO UTAJE POREZA U HRVATSKOM I NJEMAČKOM ZAKONODAVSTVU [Master's thesis]. Rijeka: University of Rijeka, FACULTY OF LAW; 2019 [cited 2024 December 18] Available at: https://urn.nsk.hr/urn:nbn:hr:118:765995

F. Sokolić, "KAZNENO DJELO UTAJE POREZA U HRVATSKOM I NJEMAČKOM ZAKONODAVSTVU", Master's thesis, University of Rijeka, FACULTY OF LAW, Rijeka, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:118:765995

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Metadata
TitleKAZNENO DJELO UTAJE POREZA U HRVATSKOM I NJEMAČKOM ZAKONODAVSTVU
Title (english)TAX EVASION AS A CRIMINAL OFFENCE IN CROATIAN AND GERMAN LEGISLATION
AuthorFilip Sokolić
MentorVelinka Grozdanić (mentor)
Committee memberMarissabell Škorić (predsjednik povjerenstva)
Committee memberIgor Martinović (član povjerenstva)
GranterUniversity of Rijeka
FACULTY OF LAW
(Chair of Criminal Law)
Rijeka
Defense date and country2019-09-12, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
U radu se analizira problematika porezne utaje iz kaznenopravne perspektive. Detaljno se prikazuju elementi kaznenog djela u hrvatskom i njemačkom pravnom sustavu. Služeći se komparativnom analizom na koncu se analiziraju razlike i sličnosti zakonodavnog rješenja u oba pravna sustava. Osim analize kaznenog djela u radu se ukratko opisuju i druge vrste propisanih odgovornosti za utaju poreza, a prvenstveno ona prekršajnopravna. Također, analizira se i problematika razgraničenja između kaznene i prekršajne odgovornosti kao i problematika poreznog planiranja odnosno zakonitog izbjegavanja plaćanja poreza.
Abstract (english)
In this paper the issue of tax fraud from the perspective of criminal law has been analysed. Elements of criminal act in Croatian and German legal system are being itemized in details. Using the comparative approach, at the end, the analyses of differences and similarities is being showed. Apart from analysis of criminal act, the paper deals shortly with other types of statutory responsibilities, primarily with the misdemeanour liability. Not only that the problem of distinction between the criminal and misdemeanour liability is emphasised, but also the problem of tax planning and tax avoidance is brought out.
Abstract (german)
In dieser wissenschaftlichen Arbeit wird die Problematik der Steuerhinterziehung aus der Sicht des Strafrechts behandelt. Die Straftatbestände werden in der kroatischen und deutschen Rechtsordnung eingehend analysiert. Durch den Vergleich dieser zwei Rechtsysteme werden Unterschieden und Ähnlichkeiten festgestellt. Neben den Elementen der Strafbestände befasst sich diese Arbeit auch nebenbei mit der Ordnungswidrigkeitshaftung. Nicht nur das Problem der Begrenzung zwischen Straftat und Ordnungswidrigkeit wird betont, sondern das Problem der Steuerplanung und Steuervermeindung wird auch bearbeitet.
Keywords
Keywords (english)
Keywords (german)
Languagecroatian
URN:NBNurn:nbn:hr:118:765995
Study programmeTitle: Law
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra prava (magistar/magistra prava)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-02-04 09:28:52