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master's thesis
KARAKTERISTIKE I ULOGA TROŠARINA NA RAZVOJ PRORAČUNA
Diplomski rad
2022. urn:nbn:hr:145:319093
Rožanković, Josipa
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek

Cite this document

Rožanković, J. (2022). KARAKTERISTIKE I ULOGA TROŠARINA NA RAZVOJ PRORAČUNA : Diplomski rad (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:145:319093

Rožanković, Josipa. "KARAKTERISTIKE I ULOGA TROŠARINA NA RAZVOJ PRORAČUNA : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2022. https://urn.nsk.hr/urn:nbn:hr:145:319093

Rožanković, Josipa. "KARAKTERISTIKE I ULOGA TROŠARINA NA RAZVOJ PRORAČUNA : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2022. https://urn.nsk.hr/urn:nbn:hr:145:319093

Rožanković, J. (2022). 'KARAKTERISTIKE I ULOGA TROŠARINA NA RAZVOJ PRORAČUNA : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 15 April 2024, https://urn.nsk.hr/urn:nbn:hr:145:319093

Rožanković J. KARAKTERISTIKE I ULOGA TROŠARINA NA RAZVOJ PRORAČUNA : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2022 [cited 2024 April 15] Available at: https://urn.nsk.hr/urn:nbn:hr:145:319093

J. Rožanković, "KARAKTERISTIKE I ULOGA TROŠARINA NA RAZVOJ PRORAČUNA : Diplomski rad", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:145:319093

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Metadata
TitleKARAKTERISTIKE I ULOGA TROŠARINA NA RAZVOJ PRORAČUNA : Diplomski rad
Title (english)CHARACTERISTICS AND ROLE OF EXCISE DUTIES IN BUDGET DEVELOPMENT : Graduate paper
AuthorJosipa Rožanković
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Sajter (predsjednik povjerenstva)
Committee memberIvana Bestvina Bukvić (član povjerenstva)
Committee memberDomagoj Karačić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Osijek
Defense date and country2022-09-19, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Temelj ovog rada predstavlja pojam poreza, trošarina i proračuna unutar sustava Republike Hrvatske, koja, kao i svaka druga suvremena država ima vlastiti porezni sustav na temelju kojega nastoji dodatno razviti svoju gospodarsku, odnosno ekonomsku sliku. Vlada Republike Hrvatske određuje proračun te ga raspoređuje po svim razinama, tj. područjima (ministarstvima). Proračun je izuzetno važna stavka bez koje nijedna država ne može stabilno funkcionirati, ali ni opstati. Ekonomski slabe države, među kojima je i Republika Hrvatska, ostvaruju niži proračunski budžet, što dodatno otežava mogućnost gospodarskog rasta i razvoja. Zbog svega toga valja pomno unaprijed isplanirati sve potencijalne troškove te jesu li kao takvi isplativi za državu. Osim proračuna, točno su određeni porezi za svaku državnu jedinicu. Prema tome postoje državni, županijski, gradski i općinski porezi. Posebno se ističu porezi u vezi s igrama na sreću. S druge strane trošarine zahvaljujući kojima država uvelike zarađuje i obogaćuje državnu blagajnu. Drugi se dio rada odnosi na samu analizu rada te raspravu.
Abstract (english)
The basis of this work is the concept of taxes, excise duties and budgets within the system of the Republic of Croatia, which, like any other modern state, has its own tax system on the basis of which it seeks to further develop its economic and economic picture. The Government of the Republic of Croatia determines the budget and allocates it at all levels, i.e. at all levels. areas (ministries). The budget is an extremely important item without which no state can function steadily, but also survive. Economically weak countries, including the Republic of Croatia, have a lower budget budget, which further complicates the possibility of economic growth and development. For all this, it is necessary to carefully plan all potential costs in advance and whether they are profitable for the state as such. In addition to the budget, taxes for each state unit are specified. Accordingly, there are state, county, city and municipal taxes. Taxes related to gambling are particularly notable. On the other hand, excise duties, thanks to which the state largely earns and enriches the state coffers. The second part of the paper concerns the analysis of the work itself and the discussion.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:319093
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 conditionsOpen access
Terms of useLicence In copyright icon
Created on2023-05-26 11:25:01