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master's thesis
Trošarine kao sastavni dio poreznog sustava Republike Hrvatske
2019. urn:nbn:hr:145:297823
Šibalić, Vedrana
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Šibalić, V. (2019). Trošarine kao sastavni dio poreznog sustava Republike Hrvatske (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:145:297823

Šibalić, Vedrana. "Trošarine kao sastavni dio poreznog sustava Republike Hrvatske." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:297823

Šibalić, Vedrana. "Trošarine kao sastavni dio poreznog sustava Republike Hrvatske." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:297823

Šibalić, V. (2019). 'Trošarine kao sastavni dio poreznog sustava Republike Hrvatske', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 03 April 2025, https://urn.nsk.hr/urn:nbn:hr:145:297823

Šibalić V. Trošarine kao sastavni dio poreznog sustava Republike Hrvatske [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2019 [cited 2025 April 03] Available at: https://urn.nsk.hr/urn:nbn:hr:145:297823

V. Šibalić, "Trošarine kao sastavni dio poreznog sustava Republike Hrvatske", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:145:297823

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Metadata
TitleTrošarine kao sastavni dio poreznog sustava Republike Hrvatske
Title (english)Excise duty as an integral part of the tax system of the Republic of Croatia
AuthorVedrana Šibalić
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberBranimir Marković (član povjerenstva)
Committee memberBlaženka Hadrović Zekić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2019-09-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Radom će biti prikazan porezni sustav Republike Hrvatske s posebnim naglaskom na ulogu i značaj trošarinskih proizvoda. Porezni sustav svake države, pa tako i Republike Hrvatske podložan je promjenama. Ulaskom Republike Hrvatske u Europsku uniju, hrvatski porezni sustav morao se prilagoditi direktivama Europske unije. Česte izmjene poreznih propisa mogu rezultirati poreznom nestabilnošću i nesigurnošću kako kod postojećih poreznih obveznika tako i kod potencijalnih novih investitora. U... More strukturi ukupnih prihoda u proračunu Republike Hrvatske, porezi zauzimaju najznačajnije mjesto. Bitan izvor proračunskih prihoda su trošarine koje čine drugi po veličini prihod državnog proračuna a sastoje se od trošarina na: alkohol i alkoholna pića, duhanske proizvode i duhanske prerađevine te na energente i električnu energiju. Trošarine donose puno prihoda, njihova potražnja je neelastična što znači da rast njihovih cijena neće znatno utjecati na smanjenje njihove potrošnje. Trošarine se nameću i na proizvode čija se potrošnja smatra nezdravom i nemoralnom, te se koriste kao mjera ekološke i socijalne politike. Vrlo je bitno naglasiti da trošarinski obveznik mora najkasnije 8 dana prije obavljanja djelatnosti podnijeti elektroničku prijavu na obrascu PUR nadležnom carinskom uredu prema mjestu prebivališta, kako bi dobio određeni status te kako bi mogao poslovati s trošarinskim proizvodima. Budući da je veći naglasak rada stavljen na trošarinske proizvode u Republici Hrvatskoj, kod svake skupine proizvoda biti će definiran predmet oporezivanja te visina pripadajuće trošarine. U posljednjem dijelu rada biti će prikazan primjer uvoznog carinjenja, utvrđivanje Carinske vrijednosti, porezne i carinske osnovice te posebnog poreza na pivo i mrki ugljen. Less
Abstract (english)
This paper will show the tax system of Croatia, with special focus on the role and importance of excize products. Tax system of every country, as well as Croatian is subject to changes. Due to the Croatian acceptance and enty to the European Union, the Croatian tax system had to be modified accordint to the directives of the European Union. Frequent changes to the tax regulations can result in tax system instability and unsecurity among the existing taxpayers as well as in potential... More new investors. In the structure of revenue in the budget of Croatia, taxes takes most important place. Crucial source of budget incomes are excizes which makes them the second largest state budget revenue, and they consists of excizes on: alcohol and alcoholic beverages, tobacco and its derivates and excizes on energy and electricity. Excizes returnes a lot of income, their demand is inelasic what means that the growth of their prices will not affect their consumption significantly. Excizes are put also on the produtcs whose consumtion is considered unhealty and immoral, and are used as precaution for ecological and social politics. It is of most importance to point out that the taxpayer has an obligation to submit electronic application to the to the customs office in charge in the PUR form, lattest in 8 days before commencing any activity, in order to get certain status which allowes him to do business with excise goods. As it has been pointed out, the focus of this paper will be put on the excise products in Croatia and for every group of products which will be observed the author will explain how the products are taxed and how the tax rate is formed. In final part of the paper it well be explained the process of import taxing, defining the customs value, tax and customs base and special tax on beer and charkcoal. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:297823
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 on2019-10-22 17:34:00
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