prikaz prve stranice dokumenta TROŠARINE I POSEBNI POREZI U HRVATSKOM POREZNOM SUSTAVU
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undergraduate thesis
TROŠARINE I POSEBNI POREZI U HRVATSKOM POREZNOM SUSTAVU
Split: University of Split, 2022. urn:nbn:hr:228:882691
Brkan, Marko
University of Split
University Department of Professional Studies

Institutional repository: Repository of University Department of Professional Studies

Cite this document

Brkan, M. (2022). TROŠARINE I POSEBNI POREZI U HRVATSKOM POREZNOM SUSTAVU (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:882691

Brkan, Marko. "TROŠARINE I POSEBNI POREZI U HRVATSKOM POREZNOM SUSTAVU." Undergraduate thesis, University of Split, 2022. https://urn.nsk.hr/urn:nbn:hr:228:882691

Brkan, Marko. "TROŠARINE I POSEBNI POREZI U HRVATSKOM POREZNOM SUSTAVU." Undergraduate thesis, University of Split, 2022. https://urn.nsk.hr/urn:nbn:hr:228:882691

Brkan, M. (2022). 'TROŠARINE I POSEBNI POREZI U HRVATSKOM POREZNOM SUSTAVU', Undergraduate thesis, University of Split, accessed 04 January 2025, https://urn.nsk.hr/urn:nbn:hr:228:882691

Brkan M. TROŠARINE I POSEBNI POREZI U HRVATSKOM POREZNOM SUSTAVU [Undergraduate thesis]. Split: University of Split; 2022 [cited 2025 January 04] Available at: https://urn.nsk.hr/urn:nbn:hr:228:882691

M. Brkan, "TROŠARINE I POSEBNI POREZI U HRVATSKOM POREZNOM SUSTAVU", Undergraduate thesis, University of Split, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:228:882691

Metadata
TitleTROŠARINE I POSEBNI POREZI U HRVATSKOM POREZNOM SUSTAVU
Title (english)EXCISE DUTIES AND SPECIAL AND TAXES N THE CROATIAN TAX SYSTEM
AuthorMarko Brkan
MentorLuka Mladineo (mentor)
Committee memberTino Kusanović (član povjerenstva)
Committee memberMarko Miletić (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2022-04-08, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Današnji naziv akciza potječe još iz 16. stoljeća, odnosno iz vremena kada se u Nizozemskoj počeli oporezivati, sol, šećer, pivo te alkoholna pića posebnom vrstom poreza nazvanim excisijen. Trošarine spadaju u skupinu indirektnih poreza kojima se oporezuje alkohol i alkoholna pića, energenti i električna energija te duhan i duhanske prerađevine. Osim ove tri skupine koje su podložne oporezivanju mogu se proširiti i drugim proizvodima, različitim od države do države karakteristične za svaki porezni sustav pojedine države. Za suvremene zemlje je karakteristično postojanje više poreznih oblika, a svaki od oblika radi svoje izdašnosti zauzima važnu ulogu u poreznom sustavu. Trošarinama se oporezuju samo određena dobra ili pak skupina istovrsnih dobara u prometu. Oporezuju se prema načelu odredišta, što znači da obveza obračunavanja trošarina nastaje kada određeni trošarinski proizvod uđe na teritorij Republike Hrvatske. Osim već prethodno spomenutih trošarina na alkohol i alkoholna pića, energente i električnu energiju te duhan i duhanske prerađevine, valjalo bi spomenuti i posebne poreze u Republici Hrvatskoj a to su: posebni porezi na kavu i bezalkoholna pića, na pivo, na premije osiguranja od automobilske odgovornosti i premije kasko osiguranja cestovnih vozila, te na motorna vozila. Nakon poreza na dodanu vrijednost, posebni porezi i trošarine u Republici Hrvatskoj čine drugi po veličini prihod državnog proračuna te tako predstavljaju stabilnost prihoda.
Abstract (english)
Today’s name of excise dates back to the 16th century, from the time when the Netherlands began to tax salt, sugar, beer and alcoholic beverages with the special type of tax known as excise. Excise duties belong to the group of indirect taxes which are taxed on alcohol and alcoholic beverages, energy and electricity, tobacco and tobacco products. In addition to these three groups that are subject to taxation they can be extended to other products different from country to country, specific to each tax system of each country. Modern countries are characterized by the existence of several forms of taxation and each of the forms due to its abundance plays an important role in the tax system. Excise duties are levied only on certain goods or a group of similar goods in circulation. They are taxed according to the principle of destination which means that the obligation to calculate excise duties arises when a certain excise product enters the territory of the Republic of Croatia. In addition to the previously mentioned excise duties on alcohol and alcoholic beverages, energy and electricity, tobacco and tobacco products, it is worth mentioning special taxes in the Republic of Croatia, namely: special taxes on coffee and soft drinks, beer, on motor third party liability insurance premiums and premium casco insurance of road vehicles and motor vehicles. After value added tax, special taxes and excise duties in the Republic of Croatia make up the second largest state budget revenue and thus represent revenue stability.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:882691
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 on2022-04-08 13:23:03