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master's thesis
Karakteristike i uloga trošarina na razvoj proračuna
Diplomski rad
2021. urn:nbn:hr:145:061534
Jozić, Anamarija
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek

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Jozić, A. (2021). 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:145:061534

Jozić, Anamarija. "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, 2021. https://urn.nsk.hr/urn:nbn:hr:145:061534

Jozić, Anamarija. "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, 2021. https://urn.nsk.hr/urn:nbn:hr:145:061534

Jozić, A. (2021). '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 13 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:061534

Jozić A. 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; 2021 [cited 2024 November 13] Available at: https://urn.nsk.hr/urn:nbn:hr:145:061534

A. Jozić, "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, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:145:061534

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Metadata
TitleKarakteristike i uloga trošarina na razvoj proračuna : Diplomski rad
Title (english)Characteristics and role of excise duties on budget development : Graduate paper
AuthorAnamarija Jozić
MentorBranimir Marković (mentor)
MentorVjekoslav Bratić (komentor)
Committee memberDomagoj Sajter (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
Osijek
Defense date and country2021-09-08, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Trošarine su jedan od najstarijih vrsta poreza, a dio su posebnog poreza na promet. U Republici Hrvatskoj trošarine se ubiru na alkoholu, duhanu te energentima. Svaka država ima pravo odabira proizvoda nad kojima će se vršiti trošarinsko oporezivanje. U Republici Hrvatskoj prva je trošarina uvedena 1993. godine na kavu. Već iduće godine uvedeno je šest novih trošarina na alkohol i alkoholna pića, duhan i duhanske prerađevine, bezalkoholna pića, pivo, osobne automobile, motorna vozila, plovila, zrakoplove te naftne derivate. Trošarinski sustav u Republici Hrvatskoj definiran je Zakonom o trošarinama i ostalim aktima koji se vežu uz isti Zakon, a uglavnom se temelji na oporezivanju potrošnje. Trošarine u proračunu Republike Hrvatske imaju jednaki značaj kao i porez na dohodak te porez na dobit zajedno. Porezi koji se ubiru od trošarina te porez na dodanu vrijednost čine polovicu poreznih prihoda. Kako bi se izbjegle mjere koje mogu uništiti jedinstveno tržište Europske unije prisutna je porezna harmonizacija kojom se usklađuju porezni sustavi svih država članica. U ovom diplomskom obavljena je analiza koja daje rezultate o utjecaju trošarina na proračun Republike Hrvatske te se objašnjavaju osnovni pojmovi vezani uz porezni sustav Republike Hrvatske, njezin proračun kao i sam pojam trošarina.
Abstract (english)
Excise duty is among the oldest kinds of taxes and is levied as a special tax on a specific product. The first excise duty to be introduced in Croatia was the one on coffee and that happened in 1993. It was soon followed by introduction of the excise duties on alcohol and alcoholic beverages, tobacco and tobacco products, soft drinks, beer, passenger cars, motor vehicles, boats, aeroplanes and petroleum products. The system of excise duties in the Republic of Croatia is defined by the Taxation Law and the directives derived from that law and is mostly based on the Consumption Tax. The excise duties in Croatia have the equal importance as both the income and the added value taxes. If added, the excise duties and the added value taxes make up for half of the tax revenues. In order to avoid introducing taxing systems that could disrupt or destroy the European Union market there is a taxation regulation that harmonises taxation systems of all the member states. This graduate paper is in itself the analyses of the impact that the excise duties have on the Republic of Croatia national budget with the addition of the explanatory notes on the Croatian taxation system, it is national budget and the excise duties as such.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:061534
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 on2022-04-19 11:52:08