Enforcement procedure in practice of tax administration of the Republic of Croatia

Predmet istraživanja završnog specijalističkog rada pod naslovom „Ovršni postupak u praksi Porezne uprave Republike Hrvatske“ jest ovršni postupak koji se može definirati kao skup ovršnih mjera i radnji poduzetih radi naplate poreza i drugih javnih davanja. Porezi, jednako kao i druga javna davanja, jesu isključivo novčana davanja, prihod su državnog i/ili lokalnih proračuna, te se koriste za podmirivanje proračunom utvrđenih javnih izdataka. Drugim javnim davanjima smatraju se trošarine, carine, pristojbe, doprinosi, naknade za koncesije, novčane kazne za porezne prekršaje i sva davanja čije je utvrđivanje i/ili naplata i/ili nadzor prema posebnim propisima u nadležnosti poreznog tijela. Za potrebe ovog rada i porezi i druga javna davanja bit će obuhvaćeni istim pojmom: „porezi“. Ovršni postupak u poreznom pravu jest dio porezno-pravnog odnosa u kojem porezno tijelo provodi postupak ovrhe radi naplate poreznog duga i to na temelju ovršnih i vjerodostojnih isprava. Prilikom provođenja ovršnog postupka porezna tijela dužna su pridržavati se posebnih načela kojima se moraju zaštititi prava poreznog dužnika. Opći porezni zakon naglašava dva načela koja se moraju poštovati, a to su zabrana prekomjernosti i zaštita dostojanstva ovršenika. U poreznom postupku ovrha se provodi iz cjelokupne imovine poreznog obveznika, ali samo u opsegu koji je potreban za namirenje poreznog duga. Porezno-pravni odnos među navedenim sudionicima raznih ovršnih mjera i radnji poduzetih u svrhu naplate dospjelih dugova po osnovi javnih davanja veoma je kompleksan, a uređen putem različitih zakona i podzakonskih akata koji se razmjerno često mijenjaju što ima pozitivnih, ali kadšto i negativnih, implikacija na sam postupak, te same njegove sudionike! Temeljni je cilj ovog rada, kroz analizu pojedinih aspekata postupanja Porezne uprave u naplati i ovrsi radi naplate, ukazati na sam tijek ovršnog postupanja, mjere i radnje koje se poduzimaju od strane poreznog tijela radi naplate poreznih dugova, te ukazati na određene nedostatke koji se odražavaju na lakoću i ugodnost ubiranja poreza. Nastojat će se kroz praktične primjere iznijeti prijedloge za moguće poboljšanje u samom postupku kako naplate, tako i ovrhe radi naplate. Ovo sve u cilju kako bi jednako i poreznom tijelu i poreznim obveznicima kao sudionicima poreznog postupka, bio olakšan položaj, te kako bi im kao partnerima u postupku bilo olakšano ubiranje, odnosno plaćanje dospjelih obveza. Naime, pravodobnom i ispravnom primjenom određenih, svim sudionicima poznatih, mjera i radnji može se u značajnoj mjeri olakšati obnašanje njihovih uloga. Temeljne pretpostavke za pravodobno i ispravno provođenje naplatnih i ovršnih mjera i radnji nalaze se u jasnim - nedvosmislenim i ne mijenjajućim propisima!The main subject of the final specialist thesis (hereinafter: thesis) entitled „Enforcement procedure in practice of Tax administration of the Republic of Croatia“ is the enforcement procedure which may be defined as set of measures of execution and procedures made in order to perform recovery of tax and other public liabilities. Taxes, as well as other public liabilities, are exclusively cash benefits, they are income of state budget and/or local budget, and are used to settle public expenditure, previously drawn up by the budget. Under the term of other public liabilities are considered all excise duties, custom duties, fees, concession fees, fines for tax offence, as well as all liabilities of which determination and /or recovery and/or supervision is required by special legislation under the competence of tax authorities. For the purpose of this Thesis taxes, as well as other public liabilities will be covered by the same term: „taxes “. Enforcement procedure in tax law is part of tax-legal relationship where tax authority carries out the procedure of enforcement for the purpose of recovery of tax debt based on enforceable and authentic documents. When carrying out the enforcement procedure tax authorities are obliged to comply with specific principles used to protect rights of law debtors. General tax law points out two principles which must be respected, such as prohibition of excessive and dignity protection of taxpayers. In tax procedure the enforcement is carried out from the overall property of taxpayer, but only in the extent which is necessary for tax debt. Tax-legal relationship between above mentioned participants of various enforcement measures and actions carried out with purpose of debt recovery based on public liabilities is very complex, but is regulated by laws and other sub-legal acts that often change with positive, but sometimes also negative implications on the same procedure, and participants! The basic purpose of this Thesis is, through analysis of certain aspects of procedures of Tax administration in recovery or tax execution, to point out the process of the enforcement procedure, measures and actions carried out by the tax authority with purpose of tax recovery and pay attention on disadvantages which reflect on ease and comfort of tax collection. I will try, through practical examples, present proposals for possible improvement in procedure of recovery, as well as tax execution. It is all aimed to facilitate the position to tax authority and taxpayers as participants of tax procedure, in order to facilitate payment of overdue liabilities. Therefore, timely and correct application of certain measures and actions, well-known to all participants, would ease their role performance. Underlying assumptions for timely and correct procedures of payment and enforcement measures and actions may be found in clear – unambiguous and constant provisions