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undergraduate thesis
Posebni porezi
2022. urn:nbn:hr:132:142246
Smolčić, Ivana
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Commercial Law, Financial Law, Maritime and General Transport Law

Cite this document

Smolčić, I. (2022). Posebni porezi (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:142246

Smolčić, Ivana. "Posebni porezi." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2022. https://urn.nsk.hr/urn:nbn:hr:132:142246

Smolčić, Ivana. "Posebni porezi." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2022. https://urn.nsk.hr/urn:nbn:hr:132:142246

Smolčić, I. (2022). 'Posebni porezi', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 21 January 2025, https://urn.nsk.hr/urn:nbn:hr:132:142246

Smolčić I. Posebni porezi [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2022 [cited 2025 January 21] Available at: https://urn.nsk.hr/urn:nbn:hr:132:142246

I. Smolčić, "Posebni porezi", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:132:142246

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Metadata
TitlePosebni porezi
Title (english)Special taxes
AuthorIvana Smolčić
MentorEmina Jerković (mentor)
Committee memberEmina Jerković (predsjednik povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Commercial Law, Financial Law, Maritime and General Transport Law)
Osijek
Defense date and country2022-02-24, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
U suvremenijim zemljama karakteristično je da postoji više poreznih oblika, a svaki zauzima bitnu ulogu u poreznom sustavu. Postoje skupine izravnih i neizravnih poreznih oblika. Kod skupine izravnih poreznih oblika najizdašniji su porez na dohodak i porez na dobit, a kod skupine neizravnih poreznih oblika to bi bili opći porez na promet. Posebni porezi se nazivaju i pojedinačnim porezom na promet ili trošarinama, te se još nazivaju i akcize. Sva tri naziva predstavlja porezni oblik kojim se oporezuje više istovrsnih proizvoda ili samo jedan. Posebni porezi u Republici Hrvatskoj su posebni porezi na kavu i bezalkoholna pića, posebni porezi na motorna vozila, porez na premije osiguranja od automobilske odgovornosti i premije kasko osiguranja cestovnih vozila te trošarine na alkohol, duhanske proizvode, energente i električnu energiju. Trošarine ili akcize značajno pridonose prihodu državnog proračuna.
Abstract (english)
In more modern countries, it is characteristic that there are several forms of taxation, and each plays an important role in the tax system. There are groups of direct and indirect tax forms. In the group of direct tax forms, the most generous are income tax and profit tax, and in the group of indirect tax forms, it would be the general sales tax. Special taxes are also called individual sales taxes or excise duties and are also called excises. All three names represent a tax form that taxes several identical products or just one Special taxes in the Republic of Croatia are special taxes on coffee and non-alcoholic beverages, special taxes on motor vehicles, and taxes on motor third party liability insurance premiums and casco insurance premiums for road vehicles. Excise duties or excises significantly contribute to state budget revenues.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:142246
Study programmeTitle: Administrative Study Programme
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-09-02 07:14:42