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master's thesis
ANALIZA POSEBNIH POREZA I TROŠARINA TE NJIHOV UTJECAJ NA DRŽAVNI PRORAČUN REPUBLIKE HRVATSKE
Zagreb: University of Zagreb, Faculty of Economics and Business, 2022. urn:nbn:hr:148:265696
Tokić, Antonija
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Tokić, A. (2022). ANALIZA POSEBNIH POREZA I TROŠARINA TE NJIHOV UTJECAJ NA DRŽAVNI PRORAČUN REPUBLIKE HRVATSKE (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:265696

Tokić, Antonija. "ANALIZA POSEBNIH POREZA I TROŠARINA TE NJIHOV UTJECAJ NA DRŽAVNI PRORAČUN REPUBLIKE HRVATSKE." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:148:265696

Tokić, Antonija. "ANALIZA POSEBNIH POREZA I TROŠARINA TE NJIHOV UTJECAJ NA DRŽAVNI PRORAČUN REPUBLIKE HRVATSKE." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:148:265696

Tokić, A. (2022). 'ANALIZA POSEBNIH POREZA I TROŠARINA TE NJIHOV UTJECAJ NA DRŽAVNI PRORAČUN REPUBLIKE HRVATSKE', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 30 June 2024, https://urn.nsk.hr/urn:nbn:hr:148:265696

Tokić A. ANALIZA POSEBNIH POREZA I TROŠARINA TE NJIHOV UTJECAJ NA DRŽAVNI PRORAČUN REPUBLIKE HRVATSKE [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2022 [cited 2024 June 30] Available at: https://urn.nsk.hr/urn:nbn:hr:148:265696

A. Tokić, "ANALIZA POSEBNIH POREZA I TROŠARINA TE NJIHOV UTJECAJ NA DRŽAVNI PRORAČUN REPUBLIKE HRVATSKE", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:148:265696

Metadata
TitleANALIZA POSEBNIH POREZA I TROŠARINA TE NJIHOV UTJECAJ NA DRŽAVNI PRORAČUN REPUBLIKE HRVATSKE
Title (english)ANALYSIS OF SPECIAL TAXES AND EXCISE TAXES AND THEIR IMPACT ON STATE BUDGET OF REPUBLIC OF CROATIA
AuthorAntonija Tokić
MentorIvana Dražić Lutilsky (mentor)
Committee memberMirjana Hladika (predsjednik povjerenstva)
Committee memberSanja Broz Tominac (član povjerenstva)
Committee memberIvana Dražić Lutilsky (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2022-06-06, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Tema ovog diplomskog rada jesu posebni porezi i trošarine, te njihov utjecaj na državni proračun. Iznošenjem teorijskog i praktičnog dijela ovog rada, objašnjava se značaj posebnih poreza i trošarina za odabrane zemlje Europske unije, te njihov utjecaj na prihode državnog proračuna. U uvodu rada se definira predmet i cilj rada, sadržaj i struktura rada, te izvori podataka i metode prikupljanja podataka. Nadalje se definiraju odrednice i struktura državnog proračuna Republike Hrvatske i drugih odabranih zemalja Europske unije. Treći dio rada definira pojam i razloge uvođenja posebnih poreza i trošarina, te njihovu usklađenost s odredbama Europske unije. Nadalje, u četvrtom poglavlju se analiziraju posebni porezi i trošarine odabranih zemalja Europske unije, te njihov utjecaj na državni proračun. U petom poglavlju se uspoređuju iznosi trošarina i udjeli trošarina odabranih zemalja Europske unije, te se provodi procjena efikasnosti sustava posebnih poreza i trošarina. Na kraju, se donosi zaključak o izdašnosti posebnih poreza i trošarina i efikasnosti pojedinih trošarinskih sustava odabranih zemalja Europske unije, te se određuje pozitivan utjecaj na državni proračun.
Abstract (english)
The topic of this thesis are special taxes and excise taxes and their impact on state budget. By presenting the theoretical and practical part of this thesis, it explains the importance of special tax and excise tax for selected European union countries and their impact on state budget revenue. The introduction to this thesis defines the subject and goal of this thesis, content and structure of this thesis and data sources and collection methods. Further on, concept and structure of state budget of Republic of Croatia and other selected European union countries are defined. The third part of this thesis defines concept and reasons for introducing special taxes and excise taxes and their compliance with European union regulations. Furthermore, the fourth chapter analyzes the special taxes and excise taxes of selected European union countries and their impact on the state budget. The fifth chapter compares the excise tax rates and the shares of excise taxes in the selected European union countries, and effectiveness assessment of special taxes and excise taxes is carried out. In the end, a conclusion is made on generosity of special taxes and excise taxes and on the efficiency of individual excise tax systems of selected European union countries, and also a positive impact on the state budget is determined.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:265696
Study programmeTitle: Business Economics
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-06-09 10:35:16