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undergraduate thesis
TROŠARINE NA ALKOHOL I ALKOHOLNA PIĆA
2021. urn:nbn:hr:228:029210
Radoš, Ivana
University of Split
University Department of Professional Studies

Cite this document

Radoš, I. (2021). TROŠARINE NA ALKOHOL I ALKOHOLNA PIĆA (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:029210

Radoš, Ivana. "TROŠARINE NA ALKOHOL I ALKOHOLNA PIĆA." Undergraduate thesis, University of Split, 2021. https://urn.nsk.hr/urn:nbn:hr:228:029210

Radoš, Ivana. "TROŠARINE NA ALKOHOL I ALKOHOLNA PIĆA." Undergraduate thesis, University of Split, 2021. https://urn.nsk.hr/urn:nbn:hr:228:029210

Radoš, I. (2021). 'TROŠARINE NA ALKOHOL I ALKOHOLNA PIĆA', Undergraduate thesis, University of Split, accessed 14 November 2024, https://urn.nsk.hr/urn:nbn:hr:228:029210

Radoš I. TROŠARINE NA ALKOHOL I ALKOHOLNA PIĆA [Undergraduate thesis]. Split: University of Split; 2021 [cited 2024 November 14] Available at: https://urn.nsk.hr/urn:nbn:hr:228:029210

I. Radoš, "TROŠARINE NA ALKOHOL I ALKOHOLNA PIĆA", Undergraduate thesis, University of Split, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:228:029210

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Metadata
TitleTROŠARINE NA ALKOHOL I ALKOHOLNA PIĆA
Title (english)DUTIES ON ALCOHOL AND ALCOHOLIC BEVARAGES
AuthorIvana Radoš
MentorLuka Mladineo (mentor)
Committee memberJasenka Bubić (član povjerenstva)
Committee memberTino Kusanović (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2021-09-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Ovaj rad prikazuje trošarine na alkohol i alkoholna pića u Republici Hrvatskoj. Navedene su karakteristike svih vrsta alkohola te je za svaku određena porezna osnovica, porezni obveznik te visina trošarine. Za svaku vrstu alkohola i alkoholnog pića je naveden po jedan primjer kako bi se pobliže prikazalo na koji način se izračunavaju određene trošarine. Također, opisano je pravilno deklariranje alkohola i alkoholnih pića, porezni nadzor te prijava djelatnosti Poreznoj upravi. Nastavno na to, pobliže su objašnjene kaznene odredbe do kojih dolazi kod određenih trošarina, uvoz i izvoz alkohola i alkoholnih pića te oporezivanje alkohola i alkoholnih pića u EU.
Abstract (english)
This paper presents duties on alcohol and alcoholic beverages in the Republic of Croatia. The characteristics of all types of alcohol are listed, and for each there is a specific tax base, taxpayer and the amount of duty to be charged. Also, a descriptive regulation is given for each type of alcohol and alcoholic beverage in order to show in more detail how certain duties are calculated. The correct declaration of alcohol and alcoholic beverages, tax supervision and reporting of activities to the Tax Administration are illustrated. In addition, the penal provisions that apply to certain excise duties, import and export of alcohol and alcoholic beverages, and taxation of alcohol and alcoholic beverages in the EU are explained in more detail.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:029210
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 on2021-10-18 09:36:04