Tax Audit in the Taxation System of Taxable Person

Predmet ovog završnog rada je kratki opis oporezivanja, prikaz poreznog sustava s osvrtom na porezni sustav Republike Hrvatske, te opis postupka poreznog nadzora. Porezi su obvezna davanja koja bez izravne i trenutačne protuusluge država uzima od osoba i poduzeća da bi pomoću prikupljenog novca financirala javne rashode. Prema Općem poreznom zakonu, porezi su novčana davanja i prihod su proračuna koji se koristi za podmirivanje proračunom utvrđenih javnih izdataka, i ne smatraju se povremenim davanjima. Porezi se mogu podijeliti na više načina, a najčešća je podjela na izravne i neizravne. Danas postoje brojni porezni oblici. Osim što su porezi temeljni javni prihod, porezi utječu i na ostvarivanje mnogobrojnih ciljeva ekonomske i socijalne politike. Temeljna obilježja poreza u suvremenoj državi su: prinudnost, derivatnost, nepovratnost, odsutnost neposredne naknade, nedestiniranost, porezi se ubiru u javnom interesu i porezi su novčani prihod države. Porezni sustav jest ukupnost poreza koji funkcioniraju u određenoj zemlji i razlikuje se od zemlje do zemlje. Suvremeni porezni sustav karakterizira veći broj poreza, dio je socio-ekonomskog i političkog sustava zemlje i njome je uvjetovan. Porezni sustav Republike Hrvatske je pluralan, a to znači da ima više poreznih oblika. Prema pripadnosti poreznih prihoda imamo slijedeće porezne skupine: državne, županijske, gradske ili općinske i zajedničke. Porezni nadzor dio je porezno-pravnog odnosa u kojem porezno tijelo provodi postupak provjere i utvrđivanja činjenica bitnih za oporezivanje poreznih obveznika i drugih osoba. Postupak poreznog nadzora provodi se prema odredbama Općeg poreznog zakona, a sam nadzor sukladno zakonima kojima se utvrđuje pojedina vrsta poreza. Provode ga ovlaštene osobe Porezne uprave. Uz Poreznu upravu, sudionik nadzora je i porezni obveznik, a to je svaka osoba koja je kao takva određena zakonom kojim se uređuje pojedina vrsta poreza. Porezni obveznik dužan je sudjelovati u postupku poreznog nadzora. O provedenom poreznom nadzoru nakon utvrđenog činjeničnog stanja donose se upravni akti u obliku poreznih odluka. Sastavlja se zapisnik na koji porezni obveznik može podnijeti prigovor, a zatim se donosi porezno rješenje na koje je dopuštena žalba. Porezno rješenje donosi se i u slučaju kada u postupku nadzora nema utvrđenih nezakonitosti, osim kod nadzora Zakona o fiskalizaciji u prometu gotovinom. Budući da je zakonom zajamčena mogućnost preispitivanja odluka državnih tijela, poreznom obvezniku stoje na raspolaganju pravni lijekovi predviđeni hrvatskim pozitivnim pravnim propisima.The subject of this final paper is a short description of taxation, the depiction of the tax system with an overview of the Republic of Croatia tax system and the description of the tax audit proceedings. Taxes are compulsory payments which a state takes from persons and companies without a direct and actual reciprocal service and with the aim to finance public expediture by the collected money. According to the General Tax Code, taxes are money payments and they represent the budget revenues used to cover the public expediture determined by the budget. They are not considered occasional payments. Taxes can be divided in many ways, the most common being direct and indirect taxes. There are numerous forms of taxes. Besides being the basic public revenues, taxes also are affecting the fulfilment of the numerous goals set before the economic and social politics. The basic characteristic of taxes in a modern state are: compulsiveness, derivativeness, irretrievability, lack of direct compensation, lack of a destination, taxes are collected for a public interest and they are the monetary income of a state. The tax system represents all the taxes effective in a country and it differs in different countries. The contemporary tax system is characterized by a larger number of taxes, it is part of the social-economic and political system of a country and it is conditioned by it. The Republic of Croatia tax system is a plural tax system, which means that it has more than one tax form. Regarding the tax revenues affiliation, there are the following tax groups: state, country, city or municipality and common. Tax audit are part of the fiscal-legal relation where the tax authority conducts the procedure of assessing and determining the facts significant for the taxation of taxable persons and other persons. The tax audit proceedings are conducted according to the provisions of the General Tax Code, while the mere assessment is in line with laws determining a certain type of tax. It is conducted by authorized persons from the Tax Administration. Besides the Tax Administration, the taxable person, or any person determined as such by the low regulating a certain type of tax, is also a participant in the tax audit. The taxable person has to take part into the tax audit proceedings. After the determining the factual situation, administrative acts in the form of tax decisions have to be brought about a tax audit. A taxable person may file a complaint on the minutes made which precedes the tax decision to which appeals may be submitted. A tax decision is also reached when there are no determined irregularities in the inspection proceeding, but not for the inspection of fiscalization in cash sales. Since the possibility of reassessing the state authority decisions is guaranteed by law, there are legal remedies anticipated by Croatian positive legal regulations which taxable persons have at their disposal