prikaz prve stranice dokumenta TROŠARINE – POSEBNI POREZ NA KAVU I OPOREZIVANJE DUHANSKIH PROIZVODA
  Download
PDF 880.02 KB
master's thesis
TROŠARINE – POSEBNI POREZ NA KAVU I OPOREZIVANJE DUHANSKIH PROIZVODA
Split: University of Split, Faculty of economics Split, 2023. urn:nbn:hr:124:694869
Džolić, Anđela
University of Split
Faculty of economics Split

Cite this document

Džolić, A. (2023). TROŠARINE – POSEBNI POREZ NA KAVU I OPOREZIVANJE DUHANSKIH PROIZVODA (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:694869

Džolić, Anđela. "TROŠARINE – POSEBNI POREZ NA KAVU I OPOREZIVANJE DUHANSKIH PROIZVODA." Master's thesis, University of Split, Faculty of economics Split, 2023. https://urn.nsk.hr/urn:nbn:hr:124:694869

Džolić, Anđela. "TROŠARINE – POSEBNI POREZ NA KAVU I OPOREZIVANJE DUHANSKIH PROIZVODA." Master's thesis, University of Split, Faculty of economics Split, 2023. https://urn.nsk.hr/urn:nbn:hr:124:694869

Džolić, A. (2023). 'TROŠARINE – POSEBNI POREZ NA KAVU I OPOREZIVANJE DUHANSKIH PROIZVODA', Master's thesis, University of Split, Faculty of economics Split, accessed 02 September 2024, https://urn.nsk.hr/urn:nbn:hr:124:694869

Džolić A. TROŠARINE – POSEBNI POREZ NA KAVU I OPOREZIVANJE DUHANSKIH PROIZVODA [Master's thesis]. Split: University of Split, Faculty of economics Split; 2023 [cited 2024 September 02] Available at: https://urn.nsk.hr/urn:nbn:hr:124:694869

A. Džolić, "TROŠARINE – POSEBNI POREZ NA KAVU I OPOREZIVANJE DUHANSKIH PROIZVODA", Master's thesis, University of Split, Faculty of economics Split, Split, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:124:694869

Please login to the repository to save this object to your list.
Metadata
TitleTROŠARINE – POSEBNI POREZ NA KAVU I OPOREZIVANJE DUHANSKIH PROIZVODA
Title (english)Excises – excise duties on coffee and tobacco products
AuthorAnđela Džolić
MentorPaško Burnać (mentor)
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2023-04-06, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Trošarine su specifičan oblik neizravnih poreza. Ovo je jedan od najstarijih poreznih oblika, a u Hrvatskoj se primjenjuju od 1993. godine. proizvodi koji se najčešće oporezuju trošarinama su duhan i njegove prerađevine, električna energija i energenti te alkohol i alkoholna pića. Prihodi od trošarina i posebnih poreza čine značajan dio ukupnih prihoda državnog proračuna. Cilj rada je prikazivanje procesa oporezivanja trošarinama, također cilj je pojašnjavanje uloge trošarina u poreznom sustavu kako bi se shvatio njihov značaj. Cilj je prikazati prihode od trošarina u Republici Hrvatskoj te prikazivanje visina trošarina u Europskoj Uniji. Fokus je stavljen na trošarinsko oporezivanje duhana i duhanskih proizvoda te na posebne poreze na kavu. Odgovoreno je pitanje o prostoru za povećanje visina trošarina.
Abstract (english)
Excise duties are a specific form of indirect taxes. This is one of the oldest forms of taxation, in Croatia it has been applied since 1993. The products that are most often taxed with excise duties are tobacco and tobacco products; energy and electricity products; alcohol and alcoholic beverages. Revenues from excise duties and special taxes make up a significant part of the total revenues of the state budget. The aim of the work is to show the process of taxation with excise duties, also the aim is to clarify the role of excise duties in the tax system for better understand in of their significance. The goal is to show revenues from excise duties in the Republic of Croatia and to show the amounts of excise duties in the European Union. The focus is put on excise taxation of tobacco and tobacco products and special taxes on coffee. The question about the scope for increasing excise duties has been answered.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:694869
Study programmeTitle: GRADUATE PROFESSIONAL PROGRAMME IN MANAGEMENT; specializations in: Project management, Financial and tax management, Accounting and revision, Tax management, Accounitng
Course: Financial and tax management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica ekonomije (stručni/a specijalist/specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
RepositoryREFST
Created on2023-06-30 20:31:07