No public access
master's thesis
Proces fiskalizacije na primjeru ugostiteljske djelatnosti

Ivana Batisweiler (2015)
University North
University centre Varaždin
Department of Business Economics
Metadata
TitleProces fiskalizacije na primjeru ugostiteljske djelatnosti
AuthorIvana Batisweiler
Mentor(s)Petar Kurečić (thesis advisor)
Abstract
Sve zemlje bilježe određenu stopu sive ekonomije što onemogućava ravnomjerno punjenje proračuna, a samim time i funkcioniranje cijelog državnog aparata. Rezultati istraživanja pokazali su da Republika Hrvatska zauzima vrlo nisko mjesto u statistici urednih poreznih platiša što ukazuje na visoku razinu porezne utaje. Kako bi se izbjegla utaja poreza i suzbila siva ekonomija, Republika Hrvatska uvodi fiskalizaciju kao mjeru kojom se želi uspostaviti nadzor nad realnim prikazivanjem dnevnog prometa ostvarenog u gotovini u poslovanju poreznih obveznika, sprječavanje utaje poreza te brz i kvalitetan nadzor zakonitog obračuna i uplate poreza. Svi obveznici fiskalizacije provode postupak fiskalizacije donošenjem internog akta, isticanjem propisane naljepnice i prilagodbom izlaznih računa te poštivanjem propisanog označavanja broja računa. Osim navedenog potrebno je od FINA-e nabaviti aplikativni certifikat za elektroničko potpisivanje elemenata računa i za identifikaciju prilikom elektroničke razmjene podataka s Poreznom upravom, te prije početka provedbe postupka fiskalizacije izdavanja računa prilagoditi postojeće ili nabaviti nove elektroničke naplatne uređaje s programom koji omogućuje elektroničko potpisivanje elemenata računa i elektroničku razmjenu podataka s Poreznom upravom. Uvođenje fiskalizacije provedeno je kroz tri faze, na dane 1. siječnja, 1. travnja i 1. srpnja 2013. godine, dok obveznici fiskalizacije koji se ne uključe u provedbu podliježu novčanim kaznama za porezni prekršaj. Fiskalizacijom se želi izbjeći varanje na račun poštenih i vrijednih ljudi.
Keywordsgrey economy tax evasion fiscalization taxpayer catering monitoring
Committee MembersAnica Hunjet (committee chairperson)
Goran Kozina (committee member)
Petar Kurečić (committee member)
GranterUniversity North
Lower level organizational unitsUniversity centre Varaždin
Department of Business Economics
PlaceKoprivnica
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Trade and Tourism
Study programme typeuniversity
Study levelgraduate
Study programmeBusiness Economics; specializations in: Tourism and International Trade
Study specializationTourism and International Trade
Academic title abbreviationmag. oec.
Genremaster's thesis
Language Croatian
Defense date2015-04-17
Parallel abstract (English)
All countries register a certain rate of gray economy, which prevents evenly filling the budget, and thus the functioning of the entire state apparatus. The results of the research showed that the Republic of Croatia is very low-ranked among regular tax-payers, which again indicates a high level of tax evasion. In order to avoid tax evasion and combat the gray economy the Republic of Croatia introduces fiscalization as a measure that will establish the control over the actual presentation of cash transactions in taxpayer's daily business operations, prevent tax evasion and in a fast and high-quality way supervise the proper calculation and payment of taxes. All taxpayers subject to fiscalization perform the fiscalization by adopting the internal act, displaying the prescribed label, adapting the receipt’s contents and respecting the proper receipt numbering. In addition, it is necessary to obtain the FINA certificate for electronic signature of the receipt elements and identification for electronic data exchange with the Tax Administration. Before starting the process of fiscalization the existing cash registers should be adapted or new electronic ones bought with a program that enables electronic signature of receipt elements and electronic data exchange with the Tax Administration. Fiscalization was introduced in three phases, on 1 January, 1 April and 1 July 2013, while the fiscalization subjects who are not included in its implementation are liable to fines for tax offence. By introducing fiscalization cheating and life at the expense of the honest and hardworking people should be avoided.
Parallel keywords (Croatian)siva ekonomija utaja poreza fiskalizacija porezni obveznik ugostiteljstvo nadzor
Resource typetext
Access conditionNo public access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:122:476812
CommitterJasna Kosić