Značaj dobrovoljnog ispunjavanja poreznih obveza kroz sustav CRMS

7. Izvori

1. Allingham, M., G., Sandmo, A. 1972. Income Tax Evasion: A Theoretical Analysis . Phila delphia: University of Pennsylvania; Bergen: The Norwegian School of Economics and Busi ness Administration. 2. Ayres, I. i Braithwaite, J., 1992. Responsive regulation: transcending the deregulation debate . Naew York: Oxford University Press. 3. Europan Union, 2011. Compliance Risk Management Guide for Tax Administrations . Brussels: European Union. 4. FMRA, 2023. Tax Authority Austria . 5. IOTA, 2008. Pre-Filled and Electronic Income Tax return . Budapest: IOTA. 6. IOTA, 2018. Impact of digitalisation: On the Transformation of Tax Administrations . Buda pest: IOTA. 7. Luttmer, E. i Singhal, M., 2014. Tax morale. Journal of economic perspectives, 28(4), str. 149 168. 8. Mascagni, G. i Santoro, F., 2018. What is the Role of Taxpayer Education in Africa? African Tax Administration Paper, br. 1 9. Mascagni, G., Santoro, F. i Mukama, D., 2019. Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda. Institute of Development Studies, International Centre for Tax and Development Working Paper , br. 14364. 10. Michie, S., van Stralen, M. M. i West, R., 2011. The behaviour change wheel: a new method for characterising and designing behaviour change interventions. Implementation Science 11. Molodoria, A., 2022. 5 Essential Machine Learning Algorithms For Business Applications. Mobidev , 8. kolovoza 2022. 12. OCI, 2023. What Is Data Management? 13. OECD, 2016. Advanced Analytics for Better Tax Administration: Putting Data to Work. Paris: OECD. 14. OECD, 2021. Building Tax Culture, Compliance and Citizenship, A Global Source Book on Taxpayer Education . Paris: OECD. 15. OECD, 2023. Blockchain and distributed ledger technology . 16. Opći porezni zakon, NN 115/16, 106/18, 121/19, 32/20, 42/20 i 114/22. 17. Pijnenburg, M., Kowalczyk, W. i van der Hel-van Dijk, L., 2017. A roadmap for Analytics in Taxpayer Supervision. The Electronic Journal of e-Government , 15(1), str. 19-32. 18. Porezna uprava, 2016. Strategija Porezne uprave 2016. ∑ 2020 . 19. Pravilnik o provedbi Općeg poreznog zakona, NN 45/19, 35/20, 43/20, 50/20, 70/20, 74/20, 103/20, 114/20, 144/20, 02/21, 43/21, 106/21, 144/21 i 156/22. 20. Provedbene odluke Vijeća o izmjeni Provedbene odluke Vijeća (EU) 2017/784 u pogledu razdoblja odobrenja posebne mjere koju je donijela Italija kojom se odstupa od članaka 206. i 226. Direktive 2006/112/EZ o zajedničkom sustavu poreza na dodanu vrijednost i područja primjene te mjere.

21. Strategija Digitalne Hrvatske za razdoblje do 2032. godine, NN 2/23. 22. Vlada RH, 2021. Nacionalni plan oporavka i otpornosti 2021. ∑ 2026 .

Značaj dobrovoljnog ispunjavanja poreznih obveza kroz sustav za analizu rizika (CRMS)

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