prikaz prve stranice dokumenta Posebni porezi - trošarine i akcize
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master's thesis
Posebni porezi - trošarine i akcize
2019. urn:nbn:hr:132:382356
Kampić, Ivana
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Kampić, I. (2019). Posebni porezi - trošarine i akcize (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:382356

Kampić, Ivana. "Posebni porezi - trošarine i akcize." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:132:382356

Kampić, Ivana. "Posebni porezi - trošarine i akcize." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:132:382356

Kampić, I. (2019). 'Posebni porezi - trošarine i akcize', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 20 December 2024, https://urn.nsk.hr/urn:nbn:hr:132:382356

Kampić I. Posebni porezi - trošarine i akcize [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2019 [cited 2024 December 20] Available at: https://urn.nsk.hr/urn:nbn:hr:132:382356

I. Kampić, "Posebni porezi - trošarine i akcize", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:132:382356

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Metadata
TitlePosebni porezi - trošarine i akcize
Title (english)Special taxes - cxcise duties and excise taxes
AuthorIvana Kampić
MentorRenata Perić (mentor)
Committee memberMato Palić (predsjednik povjerenstva)
Committee memberTunjica Petrašević (član povjerenstva)
Committee memberRenata Perić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Financial Law and Financial Sciences)
Osijek
Defense date and country2019-02-28, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Cilj ovog završnog rada je prikazati najznačajnije činjenice o posebnim porezima, prikazati vrste posebnih poreza i njihove značajke. Posebni porezi/trošarine su javna davanja i značajan prihod državnog proračuna. Posebni porezi ubrajaju se u posredne – neizravne poreze i jedan su od najstarijih poreznih oblika. Naziv akcize potječe iz 16. stoljeća. Nizozemska je počela oporezivati posebnim porezima pivo, šećer, sol i alkoholna pića. Trošarinama se oporezuju tri osnovne skupine predmeta, a to su alkohol, duhanski proizvodi i energenti. Tri osnovne skupine mogu biti proširene i drugim proizvodima koji mogu biti različiti u svakoj državi. Posebni porezi u Republici Hrvatskoj su posebni porez na motorna vozila, posebni porez na kavu i bezalkoholna pića i posebni porez na premije osiguranja od automobilske odgovornosti i premije kasko osiguranja cestovnih vozila.
Abstract (english)
The goal of this final paper is to represent the most important facts about special taxes, to represent the types of special taxes and their features. Special taxes/excises are public grants and a significant source of revenue for the state budget. Special taxes belong to a group of indirect taxes and are one of the oldest form of taxation. Name of excise tax dates from the 16-th century. The Netherlands began to tax beer, sugar, salt and alchocol beverages with excise duties. Excise is taxed in three main groups of products and they are alchocol, tobacco products and energy. Three main groups of products can be extended to other products wich can be different in each country. Special taxes in the Republic of Croatia are specail motor tax, special taxes on coffee and non-alcoholic beverages and taxes on motor vehicles insurance premium and motor vehicle casco insurance premium.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:382356
Study programmeTitle: Public Administration
Study programme type: professional
Study level: specialist graduate
Academic / professional title: Strucni specijalist / strucna specijalistica javne uprave (Strucni specijalist / strucna specijalistica 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 on2019-07-08 07:03:07