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master's thesis
Uloga posebnih poreza u fiskalnom sustavu Republike Hrvatske
2024. urn:nbn:hr:132:646210
Klen, Adela
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Commercial Law, Financial Law, Maritime and General Transport Law

Cite this document

Klen, A. (2024). Uloga posebnih poreza u fiskalnom sustavu Republike Hrvatske (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:646210

Klen, Adela. "Uloga posebnih poreza u fiskalnom sustavu Republike Hrvatske." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:132:646210

Klen, Adela. "Uloga posebnih poreza u fiskalnom sustavu Republike Hrvatske." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:132:646210

Klen, A. (2024). 'Uloga posebnih poreza u fiskalnom sustavu Republike Hrvatske', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 10 April 2025, https://urn.nsk.hr/urn:nbn:hr:132:646210

Klen A. Uloga posebnih poreza u fiskalnom sustavu Republike Hrvatske [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2024 [cited 2025 April 10] Available at: https://urn.nsk.hr/urn:nbn:hr:132:646210

A. Klen, "Uloga posebnih poreza u fiskalnom sustavu Republike Hrvatske", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:132:646210

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Metadata
TitleUloga posebnih poreza u fiskalnom sustavu Republike Hrvatske
Title (english)The Role of Excises in the Fiscal System of Republic of Croatia
AuthorAdela Klen
MentorEmina Jerković (mentor)
Committee memberBiljana Činčurak Erceg (predsjednik povjerenstva)
Committee memberVišnja Lachner (član povjerenstva)
Committee memberEmina Jerković (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 country2024-06-20, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Fiskalni sustav kao temeljni sustav Republike Hrvatske, Europske unije, ali i ostatka svijeta, neizostavan je dio svakog subjekta. Ključna uloga samog sustava je ostvarivanje prihoda putem kojih se pokrivaju državni troškovi, ali i financiraju javne potrebe, odnosno javni interesi. Najpoznatiji način kako država, ali i jedinice lokalne i regionalne samouprave stječu prihode je uvođenjem i provođenjem raznih obligatornih i fakultativnih poreza – riječ je o porezu na dohodak, porezu na dodatnu... More vrijednost, ali i o posebnim porezima koji su, možemo tako reći, obligatorno fakultativne prirode. Posebni porezi, odnosno trošarine, vrsta su poreza kojima se oporezuje potrošnja određenih proizvoda. Tu ubrajamo, na primjer, poseban porez na kavu i bezalkoholna pića, poseban porez na motorna vozila i slično. Porezi su to koji su regulirani uredbama na razini Europske unije, što znači da svaka država članica isti mora implementirati u svoje zakonodavstvo. Rad je koncipiran na način da u uvodnom djelu i nekoliko sljedećih cjelina upoznamo sam pojam poreza i fiskalnog sustava. Nakon čega se fokusiramo na podjelu posebnih poreza i njihovu implementaciju u sustav Republike Hrvatske te na kraju dolazimo do zaključka koja je njihova važnost i uloga da su regulirani na razini cijele zajednice kao što je Europska unija. Less
Abstract (english)
The fiscal system, as a fundamental system of the Republic of Croatia, the European Union, and indeed the rest of the world, is an indispensable part of every entity. The key role of the system itself is to generate revenue to cover state expenses and finance public needs, or public interests. The most well-known way in which states, as well as local and regional government units, acquire revenue is though the introduction and implementation of various mandatory and optional taxes – these... More include income tax, value-added tax, as well as excises which are, we could say, o fan obligatorily optional nature. Excises, or excise duties, are a type of tax levied on the consumption of certain products. These include, for example, excise on coffee and soft drinks, excise on motor vehicles, and so on. These taxes are regulated by regulations at the European Union level, meaning that each member state must implement them into its legislation. The paper is structured in a way that in the introductory part and several subsequent sections, we familiarize ourselves with the concept of excise and the fiscal system. Following this, we focus on the division of excises and their implementation in the system of the Republic of Croatia, and finally, we arrive at the conclusion of their importance and role, being regulated at the level of the entire community such as the European Union. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:646210
Study programmeTitle: Law
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: sveučilišni/a magistar/magistra prava (sveučilišni/a magistar/magistra prava)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2024-12-16 13:51:24
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