Analysis of measures to prevent tax evasion

Predmet ovog završnog rada jest analiza mjera za sprječavanje izbjegavanja plaćanja poreza. Sustav oporezivanja je neophodan u svakoj državi zbog potrebe financiranja javnih potreba. Stoga poreznom obvezniku se nameće obaveza plaćanja poreza te iz tog proizlazi posljedica izbjegavanja poreza. Nekoliko je termina u poreznoj literaturi kojima se definira izbjegavanje plaćanja poreza tj. porezne utaje. U ovom radu koriste se termini zakonita i nezakonita porezna evazija. Analizirane su pravne, institucionalne i socioekonomske mjere. Izdvojen je pravni okvir fiskalizacije i pravni okvir porezne prijave. Za skupinu institucionalih mjera analizirat će se odnos poreznih tijela i poreznog obveznika, edukacija poreznih službenika i modernizacija Porezne uprave. Od socioekonomskih mjera obradit će se porezni moral poreznog obveznika. Daljnja struktura rada temelji se na analizi porezne evazije kroz pojedinačne porezne oblike: porez na dohodak, porez na dobit i porez na dodanu vrijednost gdje su istaknuti određeni pojavni oblici porezne evazije. Na kraju rada jest osvrt na istraživanje o provedenim nadzorima Porezene uprave te izložene najčešće povrede pojedninačih poreznih zakona.The subject of this thesis is the analysis of measures to prevent tax evasion. A system of taxation is necessary in every state due to the need to finance public needs. Therefore, the obligation to pay tax is imposed on the taxpayer, and from this comes the consequence of tax avoidance. There are several terms in the tax literature that define tax avoidance, i.e. tax evasion. In this paper, the terms legal and illegal tax evasion are used. Legal, institutional and socioeconomic measures were analyzed. The legal framework of fiscalization and the legal framework of tax declaration are separated.. For the group of institutional measures, the relationship between tax authorities and the taxpayer, the education of tax officials and the modernization of the Tax Administration will be analyzed. Among the socioeconomic measures, the tax morale of the taxpayer will be processed. The further structure of the work is based on the analysis of tax evasion through individual tax forms: income tax, profit tax and value added tax, where certain forms of tax evasion are highlighted. At the end of the paper, there is a review of the research on the conducted inspections of the Tax Administration and the most frequent violations of individual tax laws