prikaz prve stranice dokumenta Karakteristike i usporedba trošarina na duhanske proizvode između Republike Hrvatske i odabranih zemalja
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master's thesis
Karakteristike i usporedba trošarina na duhanske proizvode između Republike Hrvatske i odabranih zemalja
2018. urn:nbn:hr:145:938628
Grgić, Nikolina
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

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Grgić, N. (2018). Karakteristike i usporedba trošarina na duhanske proizvode između Republike Hrvatske i odabranih zemalja (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:938628

Grgić, Nikolina. "Karakteristike i usporedba trošarina na duhanske proizvode između Republike Hrvatske i odabranih zemalja." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:938628

Grgić, Nikolina. "Karakteristike i usporedba trošarina na duhanske proizvode između Republike Hrvatske i odabranih zemalja." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:938628

Grgić, N. (2018). 'Karakteristike i usporedba trošarina na duhanske proizvode između Republike Hrvatske i odabranih zemalja', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 19 April 2024, https://urn.nsk.hr/urn:nbn:hr:145:938628

Grgić N. Karakteristike i usporedba trošarina na duhanske proizvode između Republike Hrvatske i odabranih zemalja [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2018 [cited 2024 April 19] Available at: https://urn.nsk.hr/urn:nbn:hr:145:938628

N. Grgić, "Karakteristike i usporedba trošarina na duhanske proizvode između Republike Hrvatske i odabranih zemalja", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:145:938628

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Metadata
TitleKarakteristike i usporedba trošarina na duhanske proizvode između Republike Hrvatske i odabranih zemalja
Title (english)Characteristics and comparison of expenditure on tobacco products between the Republic of Croatia and selected countries
AuthorNikolina Grgić
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberDomagoj Sajter (član povjerenstva)
Committee memberDavor Dujak (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2018-09-26, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Prema Vladinu programu, jedan od ključnih ciljeva gospodarske politike je uspostaviti pravedniji, učinkovitiji i stimulativniji porezni sustav. Danas se suvremenu državu može nazvati poreznom državom iz razloga što upravo porezi čine veliki dio prihoda neke države. Naime, javljaju se brojna pitanja i problemi vezani uz različite aspekte oporezivanja. Republika Hrvatska je svoj porezni sustav formirala 1990. godine, dakle nakon osamostaljenja. Osnovni cilj ovog rada jest prikazati razvoj poreznog sustava Republike Hrvatske i trošarina (značaj, obilježja, razlozi uvođenja) s posebnim naglaskom na najvažniji oblik državnog poreza, a to je porez na dodanu vrijednost. Porez na dodanu vrijednost kao izuzetno važan suvremeni oblik oporezivanja potrošnje predstavlja svefazni porez na promet koji se obračunava u svakoj fazi proizvodno-prodajnog ciklusa, ali samo za iznos dodane vrijednosti. U drugom dijelu rada poseban naglasak se stavlja na trošarine (akcize) koje predstavljaju poseban oblik poreza na promet te su jedan od najstarijih poreznih oblika. Kroz praktični dio, izrađuje se komparacija oporezivanja trošarina na duhanske proizvode, odnosno prerađevine (cigarete, duhan i slično) na primjeru promatranih zemalja, i to: Republike Hrvatske, Bosne i Hercegovine i Republike Srbije. Ovaj je diplomski rad posebno koristan početnicima koji se prvi put susreću s pojmom trošarina te Zakonima kojima su iste definirane. Također, ovim će se radom čitatelju omogućiti što lakše razumijevanje aktualnog poreznog sustava Republike Hrvatske te značaj poreza na dodanu vrijednost.
Abstract (english)
According to the Government's program, one of the key goals of economic policy is to establish a fairer, more effective and stimulating tax system. Today, a modern state can be called a tax country because taxes are a large part of a country's income. Namely, there are numerous issues and issues related to different aspects of taxation. The Republic of Croatia formed its own tax system in 1990, ie after independence. The main objective of this paper is to present the development of the Croatian tax system and excise duties (importance, characteristics, reasons of introduction) with special emphasis on the most important form of state tax, which is the value added tax. Value added tax as an extremely important modern form of taxation is a steep sales tax that is calculated at each stage of the production and sales cycle, but only for the value added. In the second part of the paper, a special emphasis is placed on excise duty (excise tax) which represents a special form of sales tax and is one of the oldest tax forms. Through the practical part, a comparison of the taxation of excise duties on tobacco products, ie products (cigarettes, tobacco and the like) is made on the example of the observed countries, namely: Republic of Croatia, Bosnia and Herzegovina and Republic of Serbia. This graduate thesis is particularly useful for beginners who meet for the first time with the concept of excise duty and the laws they have defined. Also, this work will enable the reader to understand the current Croatian tax system and understand the value of value added tax.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:938628
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2019-01-21 16:08:37