prikaz prve stranice dokumenta Tax Procedure Law in Transition: Croatian Experience
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Tax Procedure Law in Transition: Croatian Experience
U: Law and Transition: Collection of Papers. University of Belgrade, Faculty of Law, 2017. str. 177-189. urn:nbn:hr:118:600691
Gadžo, Stjepan

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Gadžo, S. (2017). Tax Procedure Law in Transition: Croatian Experience. Law and Transition: Collection of Papers (str. 177-189). University of Belgrade, Faculty of Law. Preuzeto s https://urn.nsk.hr/urn:nbn:hr:118:600691

Gadžo, Stjepan. "Tax Procedure Law in Transition: Croatian Experience." Law and Transition: Collection of Papers, University of Belgrade, Faculty of Law, 2017, str. 177-189. https://urn.nsk.hr/urn:nbn:hr:118:600691

Gadžo, Stjepan. "Tax Procedure Law in Transition: Croatian Experience." U Law and Transition: Collection of Papers, 177-189. University of Belgrade, Faculty of Law, 2017. https://urn.nsk.hr/urn:nbn:hr:118:600691

Gadžo, S. (2017) 'Tax Procedure Law in Transition: Croatian Experience' Law and Transition: Collection of Papers University of Belgrade, Faculty of Law, str. 177-189. Preuzeto s: https://urn.nsk.hr/urn:nbn:hr:118:600691 (Datum pristupa: 14.06.2024.)

Gadžo S. Tax Procedure Law in Transition: Croatian Experience. Law and Transition: Collection of Papers. University of Belgrade, Faculty of Law; 2017. Str. 177-189. [pristupljeno 14.06.2024.] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:118:600691

S. Gadžo, "Tax Procedure Law in Transition: Croatian Experience", Law and Transition: Collection of Papers University of Belgrade, Faculty of Law, 2017, str. 177-189. [Online] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:118:600691

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Podaci o radu
Naslov (engleski)Tax Procedure Law in Transition: Croatian Experience
AutorStjepan Gadžo
Autorova ustanovaSveučilište u Rijeci
Pravni fakultet
(Katedra za financijsko pravo)
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Pravo
Financijsko pravo
Sažetak (engleski)
Similarly to other European countries formerly belonging to the Communist Bloc, Croatia undertook a comprehensive tax reform at the beginning of the 1990s, with the aim to establish a tax system suitable for the needs of the market-oriented economy. Conversely, modernization of tax procedure law moved at significantly slower pace. In this regard, major step forward was the adoption of the General Tax Act (GTA) in 2000, resulting in the codification of principles and rules generally applicable to all taxes and other public levies. However, it was only fairly recently that Croatian tax law saw the introduction of some instruments that are based a more modern understanding of the relationship between tax authorities and the taxpayer, e.g. advance rulings and horizontal monitoring. Against this backdrop, the purpose of this paper is twofold. First, we attempt to identify the origins of the traditional public law paradigm on tax relationship in Croatian law. Second, we examine whether recent legislative developments signify a paradigm shift, with traditional public law categories giving way to principles such as reciprocity, fair play, protection of taxpayers’ rights and legal certainty.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Poglavlje u knjizi
Status objaveObjavljen
Vrsta recenzijeRecenziran - međunarodna recenzija
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov knjigeLaw and Transition: Collection of Papers
Brojčani podacistr. 177-189
ISBN978-86-7630-721-0
URN:NBNurn:nbn:hr:118:600691
Datum objave publikacije2017
URL dokumentahttp://bib.irb.hr/918443
Vrsta resursaTekst
IzdavačUniversity of Belgrade, Faculty of Law
Prava pristupaZatvoreni pristup
Uvjeti korištenjaIkona licence Zaštićeno autorskim pravom.
Datum i vrijeme pohrane2021-11-11 14:49:01