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undergraduate thesis
POSEBNI POREZI I TROŠARINE U REPUBLICI HRVATSKOJ
2022. urn:nbn:hr:228:140684
Glavina, Lucija
University of Split
University Department of Professional Studies
Department of Accounting and Finance

Cite this document

Glavina, L. (2022). POSEBNI POREZI I TROŠARINE U REPUBLICI HRVATSKOJ (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:140684

Glavina, Lucija. "POSEBNI POREZI I TROŠARINE U REPUBLICI HRVATSKOJ." Undergraduate thesis, University of Split, 2022. https://urn.nsk.hr/urn:nbn:hr:228:140684

Glavina, Lucija. "POSEBNI POREZI I TROŠARINE U REPUBLICI HRVATSKOJ." Undergraduate thesis, University of Split, 2022. https://urn.nsk.hr/urn:nbn:hr:228:140684

Glavina, L. (2022). 'POSEBNI POREZI I TROŠARINE U REPUBLICI HRVATSKOJ', Undergraduate thesis, University of Split, accessed 14 November 2024, https://urn.nsk.hr/urn:nbn:hr:228:140684

Glavina L. POSEBNI POREZI I TROŠARINE U REPUBLICI HRVATSKOJ [Undergraduate thesis]. Split: University of Split; 2022 [cited 2024 November 14] Available at: https://urn.nsk.hr/urn:nbn:hr:228:140684

L. Glavina, "POSEBNI POREZI I TROŠARINE U REPUBLICI HRVATSKOJ", Undergraduate thesis, University of Split, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:228:140684

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Metadata
TitlePOSEBNI POREZI I TROŠARINE U REPUBLICI HRVATSKOJ
Title (english)SPECIAL TAXES AND EXCISE DUTIES IN THE REPUBLIC OF CROATIA
AuthorLucija Glavina
MentorLuka Mladineo (mentor)
Committee memberTino Kusanović (član povjerenstva)
Committee memberDijana Perkušić (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
(Department of Accounting and Finance)
Split
Defense date and country2022-09-23, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
U suvremenom poreznom sustavu postoji nekoliko poreznih oblika koji su važni zbog svoje fiskalne izdašnosti. Posebni porezi i trošarine su neizravni porezi kojima se oporezuje jedan ili nekoliko određenih proizvoda. Posebni porezi nisu prilagođeni zahtjevima Europske unije i u njih ubrajamo poreze na: motorna vozila, kavu, bezalkoholna pića te premije osiguranja od automobilske odgovornosti i premije kasko osiguranja cestovnih vozila. Trošarine su sadržane u harmoniziranom sustavu Europske unije koji obuhvaća: alkohol i alkoholna pića, duhanske proizvode te energente i električnu energiju. Posebni porezi i trošarine su prihod državnog proračuna.
Abstract (english)
In the modern tax system there are several tax forms that are important because of their fiscal generosity. Special taxes and excise duties are indirect taxes that tax one or several specific products. Special taxes aren't adjusted to the requirements of the European union and include taxes on: motor vehicles, coffee, non-alcoholic beverages and the tax on liability and comprehensive road vehicle insurance premiums. Excise duties are contained in harmonised system of the European union which includes: alcohol and alcoholic beverages, tobacco products and energy products and electricity. Special taxes and excise duties are revenue of the government budget.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:140684
Study programmeTitle: Accounting and Finances – professional - professional
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-10-27 12:23:23