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MORALNOST POREZNIH OBVEZNIKA I POREZNA UTAJA
In: INTERNATIONAL CONFERENCE “VALLIS AUREA”. Požega: 2014. pp. 341-347. urn:nbn:hr:112:311712
Letinić, Svjetlana; Budimir, Verica; Župan, Mario

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Letinić, S., Budimir, V. & Župan, M. (2014). MORALNOST POREZNIH OBVEZNIKA I POREZNA UTAJA. INTERNATIONAL CONFERENCE “VALLIS AUREA” (pp. 341-347). Retrieved from https://urn.nsk.hr/urn:nbn:hr:112:311712

Letinić, Svjetlana, et al. "MORALNOST POREZNIH OBVEZNIKA I POREZNA UTAJA." INTERNATIONAL CONFERENCE “VALLIS AUREA”, 2014, pp. 341-347. https://urn.nsk.hr/urn:nbn:hr:112:311712

Letinić, Svjetlana, Verica Budimir and Mario Župan. "MORALNOST POREZNIH OBVEZNIKA I POREZNA UTAJA." In INTERNATIONAL CONFERENCE “VALLIS AUREA”, 341-347. 2014. Accessed 2024 July 16. https://urn.nsk.hr/urn:nbn:hr:112:311712

Letinić, S., Budimir, V. and Župan, M. (2014) 'MORALNOST POREZNIH OBVEZNIKA I POREZNA UTAJA', INTERNATIONAL CONFERENCE “VALLIS AUREA”, pp. 341-347. Available at: https://urn.nsk.hr/urn:nbn:hr:112:311712 (Accessed 16 July 2024)

Letinić S, Budimir V, Župan M. MORALNOST POREZNIH OBVEZNIKA I POREZNA UTAJA. INTERNATIONAL CONFERENCE “VALLIS AUREA”. 2014. Pp. 341-347. [cited 2024 July 16] Available at: https://urn.nsk.hr/urn:nbn:hr:112:311712

S. Letinić, V. Budimir and M. Župan, "MORALNOST POREZNIH OBVEZNIKA I POREZNA UTAJA", INTERNATIONAL CONFERENCE “VALLIS AUREA” 2014. [Online] Available at: https://urn.nsk.hr/urn:nbn:hr:112:311712 [Accessed: 16 July 2024]

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Metadata
Title (croatian)MORALNOST POREZNIH OBVEZNIKA I POREZNA UTAJA
Title (english)MORALITY OF TAX PAYERS AND TAX EVASION
AuthorSvjetlana Letinić
AuthorVerica Budimir
AuthorMario Župan
Author's institutionPolytehnic in Pozega
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract (croatian)
Moralnost čovjeka podrazumijeva njegovo postupanje, u svim životnim situacijama, prema odgovarajućim normama ili navikama. Čovjek treba imati moralnu odgovornost prema drugom čovjeku ali i prema zajednici u kojoj živi. Moralna odgovornost za poreznog obveznika je platiti državi porez. Ukoliko porezni obveznik to, svjesno, ne učini, postupa protivno zakonskim odredbama i sudionik je porezne utaje. Porezna utaja predstavlja povećanje ekonomske koristi za pojedinca, a gubitak za cijelu zajednicu. Gubitak se ogleda u smanjenju mogućnosti financiranja javnih potreba te povećanju poreznog pritiska koji rezultira gospodarskom neaktivnošću. Borba protiv porezne utaje zahtjeva kontinuirane i učinkovite mjere na nacionalnoj ali i globalnoj razini.
Abstract (english)
Human morality understood his actions in all life situations, according to the specific norms or habits. Human have moral responsibility to other humans, but also to his life in community. Moral responsibility of taxpayer is a state tax payment. If taxpayer knowingly fails to do so, he acts contrary to the statutory provisions, participating in tax evasion. Tax evasion represents growth of individual economic value, but loss for the whole community. Loss is reflected to the smaller capabilities of public needs financing and increase of tax pressure, which results with the economic inactivity. Battle against tax evasion demand continuous and efficient measures on national, but also on a global level.
Keywords (croatian)
Keywords (english)
Languagecroatian
Publication typeProfessional paper - Professional paper
Publication statusPublished
Peer reviewPeer review - international
Publication versionPublished version
Publication titleINTERNATIONAL CONFERENCE “VALLIS AUREA”
Edition2014
Numberingpp. 341-347
p-ISSN1847-8204
URN:NBNurn:nbn:hr:112:311712
Publication2014
ConferenceTitle: Vallis Aurea focus on Regional &innovation development
Location: Požega, Croatia
Start date: 2014-09-18
End date: 2014-09-20
Assembly type: Lecture
Type of resourceText
Publishing placePožega
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2018-06-13 10:53:23