Predmet nudi niz praktičnih znanja koja će dovesti do boljeg razumijevanja inače vrlo dinamičnog područja poreznog prava te funkcioniranja poreznog sustava RH. Zadatak ovog kolegija je studentima predstaviti pretpostavke provedbe propisa i normi iz područja javnih financija s naglaskom na porezno pravo, s polazišta njihova utjecaja na visinu poreznih izdvajanja. Izučavati će se zakonska regulativa obračuna poreza te njihove implikacije. Posebno će se obrađivati sustav obračuna poreza na dohodak.

Studenti trebaju biti u mogućnosti nakon položenog ispita samostalno definirati i objasniti značaj poreznog sustava u suvremenim državama. , Studenti trebaju biti u mogućnosti nakon položenog ispita samostalno razlikovati, definirati i objasniti temeljne pojmove poreznog prava. , Studenti trebaju biti u mogućnosti nakon položenog ispita samostalno objasniti, razlikovati te interpretirati i usporediti različite teorijske pristupe pojedinim pojavnim poreznim oblicima., Studenti trebaju biti u mogućnosti nakon položenog ispita samostalno uočiti, prepoznati i analizirati pojave vezane uz česte promjene poreznog pozitivnog prava., Studenti trebaju biti u mogućnosti nakon položenog ispita samostalno definirati, analizirati i objasniti utjecaj poreznog ponašanja i porezne pismenosti na različita područja društvenog života i smisleno argumentirati stajališta kroz pisano izražavanje te evaluirati i kritički pristupati pojedinim teorijama u objašnjavanju konkretnih pojava u poreznom pravu., Studenti trebaju biti u mogućnosti nakon položenog ispita samostalno definirati, analizirati i objasniti važnost i ulogu poreznog i ovršnog postupka u poreznom pravu.,

The course offers a range of practical knowledge that will lead to a better understanding of the otherwise very dynamic area of ​​tax law and the functioning of the tax system of the Republic of Croatia. The task of this course is to present students with the assumptions of the implementation of regulations and norms in the field of public finance with an emphasis on tax law, starting from their influence on the amount of tax allocations. The legal regulation of tax calculation and their implications will be studied. The income tax calculation system will be dealt with separately.

After passing the exam, students should be able to independently define and explain the significance of the tax system in modern countries., After passing the exam, students should be able to independently distinguish, define and explain the basic concepts of tax law., After passing the exam, students should be able to independently explain, differentiate, interpret and compare different theoretical approaches to certain emerging tax forms., After passing the exam, students should be able to independently observe, recognize and analyze phenomena related to frequent changes in positive tax law., After passing the exam, students should be able to independently define, analyze and explain the influence of tax behavior and tax literacy on different areas of social life and meaningfully argue their points of view through written expression and evaluate and critically approach certain theories in explaining specific phenomena in tax law., After passing the exam, students should be able to independently define, analyze and explain the importance and role of tax and enforcement procedures in tax law.,