20.500.12556/RUL-145343 Izazovi poreznog nadzora između pravila i prakse u Hrvatskoj i Sloveniji Challenges of tax auditing between regulations and practices in Croatia and Slovenia U radu se daje komparativni prikaz poreznog nadzora u Hrvatskoj i Sloveniji te se ukazuje na nužnost razlikovanja pojma porezni nadzor od nadzora u poreznom pravu. Pored poreznog nadzora pojavljuju se i druge vrste ili oblici nadzora u oporezivanju. Položaj poreznog obveznika, prava i obveze sudionika u poreznom nadzoru bitno su drukčija u odnosu na druge vrste nadzora u poreznom pravu. Jedan je od ključnih elemenata u prepoznavanju i rješavanju izazova poreznog nadzora u Hrvatskoj i Sloveniji razumijevanje koje vrste nadzora porezni propisi definiraju, budući da pozicije poreznog tijela i poreznog obveznika nisu iste kada su u pitanju različiti kontrolni postupci. Zbog nejasnoća u praksi upozorava se na potrebu sustavnoga pristupa te jasnog razlikovanja vrsta nadzora u cilju ostvarivanja pravne sigurnosti te zakonitosti u oporezivanju. The article provides a comparative overview of tax audit in Croatia and Slovenia and points out the need to distinguish the term tax audit from other types of tax auditing - control, inspection, or monitoring in tax law. There are other types or forms and procedures of monitoring in the tax area besides tax audit, stricto sensu. The position of a taxpayer and the rights and obligations of the tax audit participants are fundamentally different from other types of auditing in tax law. One of the key elements to identifying and solving the challenges of tax audit in Croatia and Slovenia is to understand what types of monitoring tax regulations define, since the positions of the tax authority and the taxpayer are not the same when it comes to different auditing procedures. Due to the ambiguities in practice, the need for a systematic approach and clear differentiation of the types of tax auditing is indicated with the goal of achieving legal certainty and legality in taxation. porezni nadzor vrste nadzora u poreznom pravu pravna sigurnost zakonitost u oporezivanju davčni nadzor vrste nadzora v davčnem pravu pravna varnost zakonitost pri obdavčenju tax audit types of auditing investigation and supervision in tax law legal certainty rule of law in taxation true false true Hrvaški jezik Angleški jezik Članek v reviji 2023-04-18 16:17:48 2023-04-18 16:21:11 2023-04-19 03:29:48 0000-00-00 00:00:00 2023 0 0 Str. 59-86 br. 1 Vol. 44 2023 0000-00-00 Zaloznikova Objavljeno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.225.6(497.5)(497.4) 1330-349X 10.30925/zpfsr.44.1.3 149614339 RAZ_Zunic_Kovacevic_Natasa_2023.pdf RAZ_Zunic_Kovacevic_Natasa_2023.pdf 1 5356FA1182A39065FBF7B2A841B46998 9f951eb79cbd0c70325dd8ef536ecbcb4439f556df51ceb9d8226415498fefc1 f7ead730-ddf3-11ed-a314-00155dcfd717 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=168207 https://hrcak.srce.hr/300126 1 a45b018a-ddf3-11ed-a314-00155dcfd717 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=168206 Fakulteta za upravo 0 0 0