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master's thesis
Trošarine / posebni porezi
Diplomski rad
2019. urn:nbn:hr:145:849792
Špejar, Nikolina
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

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Špejar, N. (2019). Trošarine / posebni porezi : 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:145:849792

Špejar, Nikolina. "Trošarine / posebni porezi : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:849792

Špejar, Nikolina. "Trošarine / posebni porezi : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:849792

Špejar, N. (2019). 'Trošarine / posebni porezi : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 06 May 2024, https://urn.nsk.hr/urn:nbn:hr:145:849792

Špejar N. Trošarine / posebni porezi : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2019 [cited 2024 May 06] Available at: https://urn.nsk.hr/urn:nbn:hr:145:849792

N. Špejar, "Trošarine / posebni porezi : Diplomski rad", 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:145:849792

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Metadata
TitleTrošarine / posebni porezi : Diplomski rad
Title (english)Excise duties / special taxes : Graduate paper
AuthorNikolina Špejar
MentorBranimir Marković (mentor)
Committee memberBranko Matić (predsjednik povjerenstva)
Committee memberBranimir Marković (član povjerenstva)
Committee memberDomagoj Karačić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2019-09-19, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Trošarine i posebni porezi potiču još iz starijih vremena, ali u današnjem vremenu postoji više poreznih oblika. Obaveza obračunavanja trošarina nastaje u onom trenutku kada trošarinski proizvodi stignu na teritorij Republike Hrvatske, a obračunavaju se na alkohol i alkoholna pića, duhanske prerađevine, energente i električnu energiju. Postoji nekoliko kategorija posebnih poreza u Republici Hrvatskoj, a to su posebni porezi na motorna vozila, posebni porezi na kavu i bezalkoholna pića te porez na premije osiguranja od automobilske odgovornosti i premije kasko osiguranja cestovnih vozila. Posebni porezi i trošarine su vrsta javnog davanja te samim time predstavljaju značajan prihod za državni proračun. Budući da je Republika Hrvatska članica Europske Unije, njen porezni sistem je svakako usklađen sa pravnom stečevinom Europske Unije.
Abstract (english)
Excise duties and special taxes travel even earlier, but there are more tax forms in our day. The obligation to process excise duties arises at the moment when excise products arrive on the territory of the Republic of Croatia, and are processed for alcohol and alcoholic beverages, tobacco products, energy and electricity. There are several categories of taxes in the Republic of Croatia, for special taxes on motor vehicles, special taxes on coffee and non-alcoholic beverages, as well as taxes on motor liability insurance premiums and premium motor vehicle casco insurance. Special taxes and excise duties are types of public contributions and only time represents significant revenue for the state budget. As the Republic of Croatia is a Union State, its tax system is certainly aligned with the truly harmful European countries.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:849792
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 on2021-03-15 11:41:24