POSITION OF TAXPAYERS IN THE CROATIAN TAXTION PROCEEDING

Položaj poreznih obveznika u hrvatskom poreznom postupku je vrlo složen, budući da je uređen velikim brojem pravnih propisa. Porezni obveznici su zaštićeni nizom prava koja ostvaruju u poreznom postupku i poreznom nadzoru, te porezna tijela moraju poštivati mnogobrojna načela koja osiguravaju pravedan odnos prema poreznim obveznicima. Među nizom prava koje porezni obveznici ostvaruju. Istaknuta su slijedeća: pravo na sudjelovanje i očitovanje u poreznom postupku, pravo na razgledanje spisa tijekom postupka, pravo na ispravak porezne prijave, pravo na produžetak roka i druga. Pritom je bitno istaknuti da porezni obveznici imaju i niz obveza koja moraju poštivati kako bi njihovo poslovanje ili zakonske obveze fizičkih osoba bile u skladu sa zakonima i podzakonskim aktima. Konačno, odnos poreznih obveznika i poreznih tijela, zbog same prirode porezno-pravnog odnosa, su gotovo uvijek na rubu razilaženja mišljenja, ali dok god postoji međusobno razumijevanje obje strane i dok god je jasno koja su prava i obveze, u poreznom postupku, položaj poreznih obveznika i institucije poreznih tijela neće biti ugrožen lošom reputacijom.The taxpayer's position in the Croatian tax system is a very complex relationship regulated by a large number of laws. Taxpayers are protected by a series of rights that they realize in tax procedure and tax supervision, and tax authorities have to respect a number of principles that ensure a just relationship with taxpayers. Among the series of rights that the taxpayers realize, the following are accentuated: the right to participate and to declare in the tax procedure, the right to see the file during the proceedings, the right to correct the tax application, the right to extend the deadline and other. It is important to point out that taxpayers also have a range of obligations that must be respected in order for their business or statutory obligations of private persons to be in compliance with laws and byelaws. Finally, the relationship between taxpayers and tax authorities is always on the verge of disagreement, but as long as there is mutual understanding between both parties and as long as it is clear which rights and obligations in the taxation process, the position of taxpayers and tax authorities will not be endangered by bad reputation