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undergraduate thesis
TROŠARINE NA MOTORNA VOZILA
Split: University of Split, University Department of Professional Studies, 2019. urn:nbn:hr:228:852849
Grginović, Božena
University of Split
University Department of Professional Studies

Cite this document

Grginović, B. (2019). TROŠARINE NA MOTORNA VOZILA (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:852849

Grginović, Božena. "TROŠARINE NA MOTORNA VOZILA." Undergraduate thesis, University of Split, University Department of Professional Studies, 2019. https://urn.nsk.hr/urn:nbn:hr:228:852849

Grginović, Božena. "TROŠARINE NA MOTORNA VOZILA." Undergraduate thesis, University of Split, University Department of Professional Studies, 2019. https://urn.nsk.hr/urn:nbn:hr:228:852849

Grginović, B. (2019). 'TROŠARINE NA MOTORNA VOZILA', Undergraduate thesis, University of Split, University Department of Professional Studies, accessed 28 May 2022, https://urn.nsk.hr/urn:nbn:hr:228:852849

Grginović B. TROŠARINE NA MOTORNA VOZILA [Undergraduate thesis]. Split: University of Split, University Department of Professional Studies; 2019 [cited 2022 May 28] Available at: https://urn.nsk.hr/urn:nbn:hr:228:852849

B. Grginović, "TROŠARINE NA MOTORNA VOZILA", Undergraduate thesis, University of Split, University Department of Professional Studies, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:228:852849

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Metadata
TitleTROŠARINE NA MOTORNA VOZILA
Title (english)SPECIAL TAXES ON MOTOR VEHICLES
AuthorBožena Grginović
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 country2019-07-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Posebni porezi na promet/trošarine vezuje se u prošlosti uz „opće davanje na kupovine“ koje je još u antičkom Rimu poznato pod nazivom akciza. To su porezi kojim se oporezuje promet samo jednog ili više istovrsnih proizvoda i pripadaju u skupinu jednofaznih poreza na promet. Pripadaju u posredne – neizravne poreze, plaćaju se iz dohotka i jedan je od najstarijih poreznih oblika. Ujedno to je porezni oblik kojim se oporezuje promet samo jednog ili nekolicine istovrsnih proizvoda. Trošarinski obveznik je osoba koja je u obvezi plaćanja trošarina, a tu spadaju ovlašteni držatelj trošarinskog skladišta, uvoznik trošarinskih proizvoda te proizvođač trošarinskih proizvoda. Obveza obračunavanja trošarina nastaje u onom trenutku kada trošarinski proizvodi stignu na teritorij Republike Hrvatske. Posebni porezi u Republici Hrvatskoj jesu Posebni porezi na motorna vozila, Posebni porezi na kavu i bezalkoholna pića te Porez na premije osiguranja od automobilske odgovornosti i premije kasko osiguranja cestovnih vozila. Posebni porezi/trošarine su javna davanja i značajan su prihod državnog proračuna. Hrvatski sustav oporezivanja trošarinama/posebnim porezima danas je usklađen s pravnom stečevinom EU.
Abstract (english)
Special sales tax / excise taxes are linked in the past with "general purchasing" still known in ancient Rome as excise duty. These are taxes that tax only one or more identical products and belong to a group of single-phase sales taxes. They belong to a group of indirect taxes, are paid from income and are one of the oldest form of taxation. It is also a tax form that is used to tax only one or several identical products. Excise taxpayers are persons obliged to pay excise duty. These include authorized warehousekeepers, importers of excise goods and producers of excise goods. The obligation to calculate excise duties arises when excise products arrive on the territory of the Republic of Croatia. Special taxes in the Republic of Croatia are Special Motor Tax, Special Taxes on Coffee and Non-Alcoholic Beverages and Taxes on Motor Vehicles Insurance Premium and Motor Vehicle Casco Insurance Premium. Special taxes/excises are public grants and a significant source of revenue for the state budget. The Croatian taxation/excise tax system has now been aligned with the acquis communautaire.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:852849
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
RepositoryRepository of University Department of Professional Studies
Created on2019-07-19 07:54:07