LEGAL REMEDIES IN TAX PROCEDURE

Rad obrađuje sredstva pravne zaštite u poreznom postupku. Uvodni dio rada prikazuje temeljne pojmove koji se odnose na poreze i porezni sustav u Republici Hrvatskoj. Nadalje, definiraju se pojmovi poreznog obveznika i poreznog tijela te navode prava koja imaju porezni obveznici. Zatim, prelazi se na sredstva pravne zaštite gdje se obrađuju redovni i izvanredni pravni lijekovi u poreznom postupku te postupak njihove primjene. U redovne pravne lijekove spadaju žalba i prigovor, a u izvanredne obnova postupka.In this paper are presented means of legal protection in the tax procedure. In the introductory part of the paper are presented the basic concepts related to taxes and the tax system in the Republic of Croatia. Furthermore, the concepts of taxpayer and tax authority are defined and the rights of taxpayers are stated. Then, we move on to means of legal protection, where regular and legal remedies in the tax procedure and the procedure for their application are processed. Ordinary legal remedies include appeal and objection, and extraordinary resumption of proceedings