GENERAL TAX LAW AS A SPECIAL ADMINISTRATIVE PROCEDURE

Porezni postupak,kao dio upravnog postupka (posebni upravni postupak), uređen je Općim po reznim zakonom.Uvodni dio rada iznosi definiciju upravnog postupka te upravne stvari. Objašnjava tko su stranke u upravnom postupku te tko rješava i vodi upravni postupka. U drugom djelu rada Novi zakon o općem upravnom postupku (ZUP). U trećem djelu rada objašnjava se upravni postupka kroz cijeli njegov redoslijed od pokretanja pa do dostave stranci podneska. Četvrti dio rada obrađuje prava i obveze poreznih obveznika u poreznom postupku. Te dva slučaja kad porezna tijelo može riješi stvar bez provedbe ispitnog postupka i bez saslušanja. U konačnici u petom dijelu rada, odrađuju se pravni lijekovi te upravni spor i mijenjanje i poništvanje riješenja u vezi s upravnim stvarima.The tax procedure, as part of the administrative procedure (special administrative procedure), is organized by the General Tax Law. The introductory part of the work contains the definition of administrative procedure and administrative matters. It explains who the parties are in the administrative procedure and who solves and conducts the administrative procedure. The second part of the work is about New law on general administrative procedures. In the third part of the work, the administrative procedure is explained through its entire sequence from the starting point to delivery party submission. The fourth part deals with the rights and obligations of taxpayers in tax procedure and also two cases when the tax authority can resolve the matter without going through the test procedure and without a hearing. Ultimately, fifth section of the work is concerned with legal medications, administrative procedure and changing and cancelling solutions associated with administrative matters