TAX FRAUD

Danas sve zemlje svijeta, pa tako i Hrvatska, susreću se s nekim oblikom poreznih prijevara neovisno o djelatnosti. U posljednjih nekoliko godina praćenje i suzbijanje poreznih prijevara postaje sve zahtjevnije, zbog toga se traže novi načini za lakše sprječavanje prijevara. Kako bi se suzbile porezne prijevare svaka država ima vlastitu strategiju njihova suzbijanja. Porezne uprave kontinuirano provode mjere za otkrivanje trgovačkih društava koje sudjeluju u poreznim prijevarama pri čemu žele uvesti sustave koji pružaju mogućnost ranog otkrivanja poreznih prijevara. S obzirom da je teško pratiti sve načine prijevara, one se najčešće otkriju kada je proračun već oštećen. U ovom radu smo objasnili pojam poreznih prijevara, oblik i institucije koje su nadležne za suzbijanje. Analizirali smo njihova dosadašnja postignuća, ali isto tako ukazali smo na poteškoće i nepravilnosti. Porezni sustav Republike Hrvatske zahtjeva više davanja poreznih obveznika nego mnogi drugi porezni sustavi na svijetu. Zbog toga se često javljaju različiti oblici poreznih prijevara pa je nužno shvatiti njihove uzroke.Today, all countries in the world, including Croatia, face some form of tax fraud, regardless of activity. In recent years, monitoring and combating tax fraud has become increasingly demanding, which is why new ways are being sought to make fraud prevention easier. In order to combat tax fraud, each state has its own strategy for combating tax fraud. In order to prevent tax fraud, the tax administration is continuously implementing measures to detect companies involved in tax fraud, with the aim of introducing systems that provide the possibility of early detection of tax fraud. Since it is difficult to track all modes of fraud they are detected when the budget is already damaged. In this paper, we have explained the concept of tax fraud, the form and institutions responsible for combating it. We analyzed their achievements so far, but also pointed out difficulties and irregularities. The tax system of the Republic of Croatia requires more taxpayers' taxes than many other tax systems in the world. Therefore, various forms of tax fraud often occur, so it is necessary to understand their cause