prikaz prve stranice dokumenta Trošarine na energente u Republici Hrvatskoj s posebnim osvrtom na loživo ulje
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graduate thesis
Trošarine na energente u Republici Hrvatskoj s posebnim osvrtom na loživo ulje
2023. urn:nbn:hr:132:640986
Ljubić, Sandra
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Commercial Law, Financial Law, Maritime and General Transport Law

Cite this document

Ljubić, S. (2023). Trošarine na energente u Republici Hrvatskoj s posebnim osvrtom na loživo ulje (Graduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:640986

Ljubić, Sandra. "Trošarine na energente u Republici Hrvatskoj s posebnim osvrtom na loživo ulje." Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2023. https://urn.nsk.hr/urn:nbn:hr:132:640986

Ljubić, Sandra. "Trošarine na energente u Republici Hrvatskoj s posebnim osvrtom na loživo ulje." Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2023. https://urn.nsk.hr/urn:nbn:hr:132:640986

Ljubić, S. (2023). 'Trošarine na energente u Republici Hrvatskoj s posebnim osvrtom na loživo ulje', Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 26 December 2024, https://urn.nsk.hr/urn:nbn:hr:132:640986

Ljubić S. Trošarine na energente u Republici Hrvatskoj s posebnim osvrtom na loživo ulje [Graduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2023 [cited 2024 December 26] Available at: https://urn.nsk.hr/urn:nbn:hr:132:640986

S. Ljubić, "Trošarine na energente u Republici Hrvatskoj s posebnim osvrtom na loživo ulje", Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:132:640986

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Metadata
TitleTrošarine na energente u Republici Hrvatskoj s posebnim osvrtom na loživo ulje
Title (english)Excise duties on energy products in the Republic of Croatia with special reference to fuel oil
AuthorSandra Ljubić
MentorRenata Perić (mentor)
Committee memberMario Vinković (predsjednik povjerenstva)
Committee memberAleksandra Vasilj (član povjerenstva)
Committee memberRenata Perić (član 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 country2023-12-18, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Trošarine, kao poseban oblik poreza na potrošnju, uvedene su u Hrvatskoj sredinom 1994. godine, a njihovu primjenu prethodila je sveobuhvatna porezna reforma koja je započela 1993. godine donošenjem Zakona o porezu na dohodak i Zakona o porezu na dobit. Prve trošarine obuhvatile su naftne derivate, duhanske prerađevine, pivo, alkohol, bezalkoholna pića i automobile. Naknadno su proširene na ostala motorna vozila, plovila i zrakoplove, a njihovu primjenu izjednačeno je na domaće i uvozne proizvode. Trošarine imaju dvostruku funkciju. Prvenstveno, predstavljaju izvor financiranja državnog proračuna, pri čemu se prikupljeni sredstva usmjeravaju prema zadovoljenju javnih potreba. Osim toga, kroz diferencirane stope trošarina na različite proizvode, država može oblikovati potrošačke navike, potičući ili ograničavajući korištenje određenih dobara. Trošarine, posebice one usmjerene na proizvode kao što su energenti koji imaju negativan utjecaj na okoliš, mogu poticati prelazak na ekološki prihvatljivije alternative. Ovime se promiče održiva upotreba resursa i istovremeno smanjuju negativni utjecaji na okoliš. Predmet ovog rada su trošarine na energente s posebnim osvrtom na loživo ulje. Cilj ovog rada je objasniti trošarine na energente, njihov razvoj, primjenu, opravdanost i korist. U radu se primarno koriste Zakon o trošarinama i Pravilnik o trošarinama.
Abstract (english)
Excise duties, as a special form of consumption tax, were introduced in Croatia in mid-1994, and their application was preceded by a comprehensive tax reform that began in 1993 with the adoption of the Law on Income Tax and the Law on Profit Tax. The first excise taxes included petroleum products, tobacco products, beer, alcohol, soft drinks and cars. They were subsequently extended to other motor vehicles, vessels and aircraft, and their application was equalized to domestic and imported products. Excise duties have a double function. Primarily, they are a source of funding for the state budget, whereby the collected funds are directed towards meeting public needs. In addition, through differentiated rates of excise duties on different products, the state can shape consumer habits, encouraging or limiting the use of certain goods. Excise duties, especially those aimed at products such as energy products that have a negative impact on the environment, can encourage a switch to more environmentally friendly alternatives. This promotes the sustainable use of resources and at the same time reduces the negative impact on the environment. The aim of this paper is to explain excise duties on energy products, their development, application, justification and benefits. The work primarily uses the Law on Excise Duties and the Rulebook on Excise Duties.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:640986
Study programmeTitle: Public Administration
Study programme type: professional
Study level: graduate
Academic / professional title: magistar/magistra javne uprave (magistar/magistra 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 on2024-02-02 10:23:27