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U radu se promatra mogućnost prikrivanja radnoga odnosa institutom paušalnoga obrta. Isprva se daje kratak pregled razvoja zaštitne uloge radnoga zakonodavstva te se naglašava potreba zaštite sadržaja radnoga odnosa, radije nego formalne kategorije radnika. Potom se daje pregled zakonskog uređenja obavljanja obrta te mogućnosti plaćanja poreza na dohodak u paušalnom iznosu (tzv. paušalni obrti). Zatim se ispituje pozitivno zakonsko uređenje utvrđivanja prikrivanja radnoga odnosa (nesamostalnog rada) institutom paušalnoga obrta te, posljedično, naplate poreza na dohodak i pripadajućih doprinosa za obvezna osiguranja s osnove (prikrivenog) radnoga odnosa. Naposljetku se ističe potreba zakonskih izmjena, primjenom komplementarnog pristupa (poreznopravnog i radnopravnog), u cilju zaštite kako fiskalnih interesa države, tako i prava prikrivenog radnika (obrtnika paušalista).

In addition to the ever attractive financial sector, the effect of globalisation on the development of money laundering and terrorist financing process has gradually been including the non-financial sector, namely, independent legal professions. The specific nature of the auditing profession, providing a full insight into financial operations and analysis of individual business entities' transactions, can result in a detection and prevention of money laundering, theft and other criminal activities. Auditor independence is the auditor's main tool when performing basic auditing tasks, controls and reporting on suspicious transactions in accordance with the adopted code of ethics. The risk-based approach is omnipresent in auditing even though auditors often focus on low-risk business entities. However, some business processes result in events and circumstances which increase the risk of fraud and errors. The risk of failure in detecting fraud is significantly greater than the risk of failure in detecting material misstatement that is objectively present in financial statements, due to the fact that fraud is deliberately misleading statement, while error is unintended failure, most commonly caused by negligence. Due to the implementation of international standards into a national framework, focusing on permanent training and control of the non-financial sector, the auditing profession has earned its role of “gatekeeper” in the anti-money laundering and counter-terrorist financing system.

Bankarski sektor još uvijek ima vrlo važnu ulogu u prevenciji pranja novca i financiranja terorizma. Razvoj banaka, širenje opsega njihova poslovanja i sadržaja usluga koje pružaju, na određeni je način usmjeravao razvoj metoda i tehnika pranja novca i sve aktualnijeg financiranja terorizma. Pritom se posebno ističe značenje visokorizičnih poslova u okvirima privatnog, korespondentnog, digitalnog, virtualnog i off-shore bankarstva, kao i specifičnosti islamskog bankarstva te banaka koje posluju na načelima kršćanske etike. Iz razloga raznolikosti i kompleksnosti usluga i proizvoda koje pružaju, bankarski sektor razvio je indikatore za utvrđivanje i stupnjevanje sumnje na pranje novca i financiranje terorizma te procjene rizika poslovanja. U prilog tezi o izraženoj atraktivnosti bankarskog sektora u provođenju procesa pranja novca i financiranja terorizma te važnosti pristupa temeljenog na procjeni rizika izložena je komparacija prijava sumnjivih transakcija u Republici Hrvatskoj s još trima zemljama iz regije., The banking sector still has a very important role in the prevention of money laundering and the financing of terrorism. The development of banks, which includes the expanding of their business scope and the content of provided services, has affected to a certain extent the development of methods and techniques of money laundering and the increasingly more present financing of terrorism. At the same time, the importance of high-risk activities within the framework of private, correspondent, digital, virtual and offshore banking is emphasized, as well as the specifics of Islamic banking and banks operating on Christian ethical principles. For reasons of diversity and complexity of provided services and products, the banking sector has developed indicators for the identification and classification of suspicious activity relating to money laundering and terrorism financing, and risk assessment operations. In support of the thesis of the attractiveness of the banking sector in the money laundering and terrorist financing and the significance of the risk-based approach, a comparison of suspicious transaction reports in the Republic of Croatia with three other countries in the region is presented.

Određivanje komponenata izračuna trošarina na duhanske prerađevine ponekad rezultira neskladom ciljeva i učinaka fiskalne politike, a osobito kontradikcijom u odnosu prema politici zaštite zdravlja. Iako se povećanjem trošarina nastoji prikupiti što više sredstava u državni proračun, visina trošarine utječe na smanjivanje baze korisnika zbog štetnih utjecaja konzumacije takvih proizvoda. Posebice se ističe značaj prevencije bolesti uzrokovanih konzumacijom duhanskih prerađevina i njihovih supstituta, kao i biljnih proizvoda za pušenje. Iako se Republika Hrvatska uskladila sa zakonodavstvom Europske unije u okviru direktiva koje reguliraju predmetno područje, neusklađenost stopa još se uvijek ističe kao problem. Novim je zemljama članicama Europske unije, pa tako i Republici Hrvatskoj omogućeno prijelazno razdoblje u kojem se stope moraju približiti propisanima. Učinak dosad poduzetih mjera trošarinske politike očituje se povećanom konzumacijom duhanskih prerađevina oporezivanih nižim stopama, ali i porastom ilegalne trgovine, što inicira potrebu za intervencijom države pooštrenim preventivnim i represivnim mjerama fiskalne, kaznene i ekonomske politike., Determination of the components of calculating excise value for tobacco products may result in mismatch of goals and fiscal policy effects, and in particular contradiction relating to health protection. Although an increase in excise value seeks to raise as much money as possible into national budget, excise value affects the reduction of customer base due to harmful effects of consumption such products. Importance of prevention diseases caused by the consumption of tobacco products and substitutes, as well as herbal products intended for smoking, is highlighted. Though Republic of Croatia has harmonised legislation within the framework directive of European Union regarding regulating the subject area, non-compliance rates still stand out as a problem. To new European Union member states, including Croatia, transitional period is granted, during which the rates must be brought closer to the assigned ones. The result of the excise policy measures taken so far is reflected in the increased consumption of tobacco products taxed lower rates, but also increase in illegal trade, which raises the need for state intervention strengthening preventive and repressive measures, fiscal, criminal and economic policy.