prikaz prve stranice dokumenta Oporezivanje osobnih automobila i ostalih motornih vozila
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undergraduate thesis
Oporezivanje osobnih automobila i ostalih motornih vozila
2019. urn:nbn:hr:132:929582
Beraja, Zorana
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Beraja, Z. (2019). Oporezivanje osobnih automobila i ostalih motornih vozila (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:929582

Beraja, Zorana. "Oporezivanje osobnih automobila i ostalih motornih vozila." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:132:929582

Beraja, Zorana. "Oporezivanje osobnih automobila i ostalih motornih vozila." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:132:929582

Beraja, Z. (2019). 'Oporezivanje osobnih automobila i ostalih motornih vozila', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 12 April 2024, https://urn.nsk.hr/urn:nbn:hr:132:929582

Beraja Z. Oporezivanje osobnih automobila i ostalih motornih vozila [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2019 [cited 2024 April 12] Available at: https://urn.nsk.hr/urn:nbn:hr:132:929582

Z. Beraja, "Oporezivanje osobnih automobila i ostalih motornih vozila", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:132:929582

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Metadata
TitleOporezivanje osobnih automobila i ostalih motornih vozila
Title (english)Taxation of peronal cars and other motor vehicles
AuthorZorana Beraja
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 Financial Law and Financial Sciences)
Osijek
Defense date and country2019-09-20, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Porezni sustav Republike Hrvatske dijeli se na nekoliko vrsta poreza od kojih su najvažniji oni porezi koji su rasprostranjeni i raščlanjeni na svim razinama jedne države, a to su: državni, županijski i gradski ili općinski porezi itd. Štoviše, oporezivanje osobnih automobila i ostalih motornih vozila zapravo možemo tumačiti, ovisno o vrsti vozila i plaćanja i namjeni, kroz dvije vrste poreznog oblika. S jedne strane oni spadaju u državne poreze u smislu posebnog poreza i trošarina, a s druge strane u županijske poreze, konkretno odnoseći se na porez na cestovna motorna vozila. 2018. godine dolazi do tzv. olakšice u poreznom tretmanu, a koji se ostvaruje kroz izmjene Zakona o posebnom porezu na motorna vozila gdje se uvodi plaćanje upravne pristojbe pri registraciji vozila. Osim toga, velike promjene nastale su i u primjeni poreza na dodanu vrijednost, te poreza na dohodak i poreza na dobit, a koje su vezane za uporabu vozila za osobni prijevoz.
Abstract (english)
The Croatian Tax System is divided into several types of taxes. The most important among them are those taxes that are widespread and disaggregated at all levels of one country. The main taxes are: National Taxes, County Taxes and City(or Municipal) Taxes etc. Moreover, depending on the type of vehicle, their purpose and payment, taxation of personal cars and other motor vehicles can be interpreted through two types of tax forms. On the one hand, they belong to National Taxes in terms of Special Taxes and Excise Duties. On the other hand,they are related to County Taxes, specifically referring to the Tax on Road Motor Vehicles. In 2018, it comes to so-called, Tax Treatment relief, which is realized through amendments of Law on Special Tax on Motor Vehicles. These changes lead to the possibility of paying an administrative fee at the same time and place while registering the vehicle. In addition to that, enormous changes are made in application of Value Added Tax, Profit Tax and Income Tax, which are related to use for personal transport vehicles.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:929582
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 on2020-06-19 09:10:10