prikaz prve stranice dokumenta Utjecaj organizacije porezne uprave na učinkovitost naplate poreza
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doctoral thesis
Utjecaj organizacije porezne uprave na učinkovitost naplate poreza
2019. urn:nbn:hr:145:587617
Kryeziu, Ramadan
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek

Cite this document

Kryeziu, R. (2019). Utjecaj organizacije porezne uprave na učinkovitost naplate poreza (Doctoral thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:587617

Kryeziu, Ramadan. "Utjecaj organizacije porezne uprave na učinkovitost naplate poreza." Doctoral thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:587617

Kryeziu, Ramadan. "Utjecaj organizacije porezne uprave na učinkovitost naplate poreza." Doctoral thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:587617

Kryeziu, R. (2019). 'Utjecaj organizacije porezne uprave na učinkovitost naplate poreza', Doctoral thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 01 April 2025, https://urn.nsk.hr/urn:nbn:hr:145:587617

Kryeziu R. Utjecaj organizacije porezne uprave na učinkovitost naplate poreza [Doctoral thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2019 [cited 2025 April 01] Available at: https://urn.nsk.hr/urn:nbn:hr:145:587617

R. Kryeziu, "Utjecaj organizacije porezne uprave na učinkovitost naplate poreza", Doctoral thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:145:587617

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Metadata
TitleUtjecaj organizacije porezne uprave na učinkovitost naplate poreza
Title (english)Impact of tax administration organization on the effectiveness of tax payments
AuthorRamadan Kryeziu
MBZ: 1000750022
MentorŽeljko Požega (mentor)
Committee memberBoris Crnković (predsjednik povjerenstva)
Committee memberIvana Barković Bojanić (član povjerenstva)
Committee memberJelena Legčević (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Osijek
Defense date and country2019, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Universal decimal classification
(UDC)		336 - Finance. Banking. Money
Abstract
Vitalnost moderne države ugrožena je brojnim problemima i ograničenjima. Nositelji ekonomske politike suočeni su s izazovom osiguranja dovoljne količine financijskih sredstava za nesmetano funkcioniranje države u suvremenim poslovnim uvjetima. U tom je smislu jedno od značajnih ograničenja u području izbjegavanje poreza. Ekonomska teorija i praksa odavno su prepoznale problem izbjegavanja plaćanja poreza kao problem koji je prisutan u svim državama, bez obzira na postignutu razinu gospodarske... More razvijenosti. Da bi se ublažio taj problem, potrebna je aktivna uloga države kako bi se izbjegla porezna evazija na prihvatljivu razinu. Država je institucionalizirala svoje sudjelovanje u borbi protiv porezne evazije kroz aktivnosti porezne uprave. Republika Kosovo, iako najmlađa država u Europi, nalazi se u samom vrhu zemalja kada je riječ o poreznoj evaziji. Porezna administracija Kosova, nastala pod okriljem europskih institucija, uslijed čestih promjena zakonskih rješenja nije ostvarila značajne rezultate u borbi protiv porezne evazije. Istodobno, porezna je uprava u procesu trajnih nastojanja za profiliranjem odgovarajuće politike i mjera koje bi trebale smanjiti porezne utaje. U razdoblju pred nama kao nužnost nameće se unaprjeđenje organizacije rada porezne administracije Kosova kako bi se na takav način povećala učinkovitost naplate poreza. Stoga, cilj rada je kroz teorijske koncepcije porezne kontrole i porezne evazije naglasiti važnost učinkovitosti naplate poreza, obzirom da se mnogobrojna ograničenja i izazovi postavljaju pred Poreznu administraciju Kosova. Svrha rada je potaknuti nositelje ekonomske politike, ali i zaposlenike Porezne administracije Kosova na razmatranje općeg gospodarskog značaja povećanja učinkovitosti naplate poreza. Metodologija izrade rada temelji se na dedukciji kako bi se došlo do logičkih zaključaka uz podršku softverskog paketa za obradu podataka SPSS. Rezultati dobiveni provedenim istraživanjem naglašavaju važnost organizacije porezne uprave u procesu povećanja učinkovitosti naplate poreza. Osim toga, istraživanje ograničava dosege i kriterije za unaprjeđenje organizacije Porezne administracije, ali i značajne smjernice nositeljima ekonomske politike za profiliranje ciljeva opće ekonomske politike. Less
Abstract (english)
The vitality of the modern state is endangered by numerous problems and limitations. Economic policy holders are faced with the challenge of securing sufficient amount of financial resources for the smooth functioning of the state in modern business conditions. In this sense, one of the significant limitations in the area of tax evasion. Economic theory and practice long time ago recognized the problem of avoiding tax payments as a problem that is present in all countries, regardless of the... More level of economic development achieved. To mitigate this problem, an active role of the state is needed to avoid tax evasion to an acceptable level. The state has institutionalized its participation in the fight against tax evasion through tax administration activities. The Republic of Kosovo, although the youngest country in Europe, is in the top of the countries when it comes to tax evasion. Kosovo's tax administration, created under the auspices of European institutions, has not achieved significant results in the fight against tax evasion due to frequent changes in legal solutions. At the same time, the Tax Administration is in the process of ongoing efforts to define appropriate policies and measures that should reduce tax evasion. In the period ahead of us, as an necessity will be imposed improving the work organization of the Tax Administration of Kosovo in order to maximize the efficiency of tax collection. Therefore, the aim of the paper is to emphasize the importance of tax collection efficiency through theoretical concepts of tax control and tax evasion, since the Tax Administration of Kosovo has many limitations and challenges in its work. The purpose of the work is to encourage economic policy makers, as well as employees of the Kosovo Tax Administration to consider the general economic importance of increasing the efficiency of tax collection. The methodology of workmanship is based on deduction in order to arrive at logical conclusions with the support of the software package for data processing SPSS. The results of the conducted research emphasize the importance of the organization of the tax administration in the process of increasing the efficiency of tax collection. In addition, the research determines the criteria for improving the organization of the Tax Administration, as well as significant guidelines for economic policy makers for profiling the objectives of the general economic policy. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:587617
Study programmeTitle: Postgraduate doctoral study Management
Study programme type: university
Study level: postgraduate
Academic / professional title: doktor/doktorica znanosti, područje društvenih znanosti, polje ekonomija (doktor/doktorica znanosti, područje društvenih znanosti, polje ekonomija)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2019-04-05 07:59:10
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