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undergraduate thesis
TROŠARINE NA DUHANSKE PROIZVODE
2019. urn:nbn:hr:228:995663
Čuić, Petra
University of Split
University Department of Professional Studies

Cite this document

Čuić, P. (2019). TROŠARINE NA DUHANSKE PROIZVODE (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:995663

Čuić, Petra. "TROŠARINE NA DUHANSKE PROIZVODE." Undergraduate thesis, University of Split, University Department of Professional Studies, 2019. https://urn.nsk.hr/urn:nbn:hr:228:995663

Čuić, Petra. "TROŠARINE NA DUHANSKE PROIZVODE." Undergraduate thesis, University of Split, University Department of Professional Studies, 2019. https://urn.nsk.hr/urn:nbn:hr:228:995663

Čuić, P. (2019). 'TROŠARINE NA DUHANSKE PROIZVODE', Undergraduate thesis, University of Split, University Department of Professional Studies, accessed 24 May 2022, https://urn.nsk.hr/urn:nbn:hr:228:995663

Čuić P. TROŠARINE NA DUHANSKE PROIZVODE [Undergraduate thesis]. Split: University of Split, University Department of Professional Studies; 2019 [cited 2022 May 24] Available at: https://urn.nsk.hr/urn:nbn:hr:228:995663

P. Čuić, "TROŠARINE NA DUHANSKE PROIZVODE", Undergraduate thesis, University of Split, University Department of Professional Studies, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:228:995663

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Metadata
TitleTROŠARINE NA DUHANSKE PROIZVODE
Title (english)SPECIAL TAXES ON TOBACCO PRODUCTS
AuthorPetra Čuić
MentorLuka Mladineo (mentor)
Committee memberTomislava Pavić Kramarić (član povjerenstva)
Committee memberTino Kusanović (član povjerenstva)
GranterUniversity of Split
University Department of Professional Studies
Split
Defense date and country2019-09-19, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Svrha i cilj ovoga rada je istražiti što su trošarine u poreznom sustavu Republike Hrvatske te njihov zakonodavni okvir. Posebno će se dati pozornost trošarinama na duhanske proizvode. U ovom radu utvrditi će se porezni obveznik posebnog poreza na duhanske proizvode, nastanak porezne obveze te oslobođenja od plaćanja posebnog poreza. Porezni obveznik je osoba koja ima obvezu plaćanja trošarina a to je ovlašteni držatelj trošarinskog skladišta, uvoznik trošarinskih proizvoda te proizvođač trošarinskih proizvoda. Porezna obveza nastaje puštanjem trošarinskih proizvoda u potrošnju na teritoriju Republike Hrvatske. Trošarine u Republici Hrvatskoj predstavljaju bitan porez i značajan su prihod državnog proračuna.
Abstract (english)
The purpose and objective of this work is to explore what are excise taxes in the tax system of the Republic of Croatia and their legal framework. Special attemtion will be given to excise duties on tobacco products. In this work it will be determined who the taxpayer is, the tax liability and exemption from payment of excise duty. The taxpayer is a person who has the obligation to pay excise duties and is the authorized warehousekeeper, the importer of excise products and manufacturer of excise products. Tax liability arises when excise products are released for consumption on Croatian teritory. Excise duties represent an important tax in Croatia and they are an important revenue of the state budget.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:995663
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 on2019-10-28 11:50:22