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undergraduate thesis
POSEBNI POREZI NA MOTORNA VOZILA
2024. urn:nbn:hr:228:696251
Martinović, Antonio
University of Split
University Department of Professional Studies
Department of Accounting and Finance

Cite this document

Martinović, A. (2024). POSEBNI POREZI NA MOTORNA VOZILA (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:696251

Martinović, Antonio. "POSEBNI POREZI NA MOTORNA VOZILA." Undergraduate thesis, University of Split, 2024. https://urn.nsk.hr/urn:nbn:hr:228:696251

Martinović, Antonio. "POSEBNI POREZI NA MOTORNA VOZILA." Undergraduate thesis, University of Split, 2024. https://urn.nsk.hr/urn:nbn:hr:228:696251

Martinović, A. (2024). 'POSEBNI POREZI NA MOTORNA VOZILA', Undergraduate thesis, University of Split, accessed 06 April 2025, https://urn.nsk.hr/urn:nbn:hr:228:696251

Martinović A. POSEBNI POREZI NA MOTORNA VOZILA [Undergraduate thesis]. Split: University of Split; 2024 [cited 2025 April 06] Available at: https://urn.nsk.hr/urn:nbn:hr:228:696251

A. Martinović, "POSEBNI POREZI NA MOTORNA VOZILA", Undergraduate thesis, University of Split, Split, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:228:696251

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Metadata
TitlePOSEBNI POREZI NA MOTORNA VOZILA
Title (english)SPECIAL TAXES ON MOTOR VEHICLES
AuthorAntonio Martinović
MentorLuka Mladineo (mentor)
Committee memberTino Kusanović (član povjerenstva)
Committee memberMarko Miletić (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
(Department of Accounting and Finance)
Split
Defense date and country2024-10-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Posebni porezi postojali su još u prošlosti, ali danas postoji puno više poreznih oblika. Država porezima nastoji povećati prihode državnog proračuna kako bi mogli osigurati nesmetano vođenje stanovništva, a također se koristi kao i dobar instrument fiskalne politike. Svaki pojedinac dužan je državi platiti porez dok je država zauzvrat pojedincu dužna osigurati javne usluge. Zakonska osnova za uvođenje i primjenu posebnih poreza na motorna vozila nalazi se u zakonodavstvu, a glavni pravni okvir... More za posebne poreze na motorna vozila čini Zakon o posebnom porezu na motorna vozila. S obzirom da je Republika Hrvatska članica Europske Unije samim tim porezni sustav Republike Hrvatske usklađen je pravnom stečevinom Europske Unije. U radu se iznose primjeri izračuna poreza na motorna vozila koristeći se dizelskim i benzinskim gorivom kao dva najzastupljenija pogona u Republici Hrvatskoj koja se koriste. Time se nastoji prikazati koliko veliku ulogu u posebnim porezima na motorna vozila zapravo ima očuvanje okoliša. Less
Abstract (english)
Special taxes existed in the past, but today there are many more tax forms. The state tries to increase the revenues of the state budget through taxes in order to ensure the smooth running of the population, and it is also used as a good instrument of fiscal policy. Each individual is obliged to pay taxes to the state, while the state in turn is obliged to provide public services to the individual. The legal basis for the introduction and application of special taxes on motor vehicles is found... More in legislation, and the main legal framework for special taxes on motor vehicles is the Law on Special Tax on Motor Vehicles. Considering that the Republic of Croatia is a member of the European Union, the tax system of the Republic of Croatia is harmonized with the legal acquis of the European Union. The paper presents examples of tax calculations for motor vehicles using diesel and gasoline fuel as the two most common drives in the Republic of Croatia that are used. This tries to show how big a role environmental protection actually plays in special taxes on motor vehicles. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:696251
Study programmeTitle: Accounting and Finance
Study programme type: professional
Study level: undergraduate
Academic / professional title: prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2024-11-06 13:35:20
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