Establishing the facts in the tax procedure

U radu se analizira važnost i načini utvrđivanja činjenica u poreznom postupku. S obzirom da je svaki porezni postupak upravni postupak, rad započinje prikazom najbitnijih odredbi Zakona o općem upravnom postupku koje se odnose na utvrđivanje činjenica. Zatim se u središnjem dijelu pažnja posvećuje načinima utvrđivanja činjenica u poreznom postupku. Također se analizira i porezni nadzor i mogući prekršaji povezani s nesudjelovanjem stranke u utvrđivanju činjenica. Navodi se i upravnosudska praksa u Republici Hrvatskoj, odnosno povezani slučajevi sa samom temom. U zaključku rada sumiraju se analize navedenih dijelova i izvodi se zaključak o bitnosti pravilnog i potpunog utvrđivanja činjeničnog stanja u poreznim postupcima.The paper analyzes the importance and methods of establishing facts in the tax procedure. Since each tax procedure is an administrative procedure, the paper begins by presenting the most important provisions of the General Administrative Procedure Act relating toestablishing the facts. Then, in the central part, attention is paid to the ways in which the facts are established in the tax procedure. Tax surveillance and possible offenses related to a party’s nonparticipation in establishing the facts are also analyzed. Case law of administrative courts in the Republic of Croatia relating to the main topic is also presented. The conclusion of the paper summarizes findings of all parts and draws a conclusion on the importance of properly and fully determining the factual situation in tax proceedings