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undergraduate thesis
Trošarine (akcize)
2015. urn:nbn:hr:128:686734
Ament, Katarina
Karlovac University of Applied Sciences
Business Department

Cite this document

Ament, K. (2015). Trošarine (akcize) (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:128:686734

Ament, Katarina. "Trošarine (akcize)." Undergraduate thesis, Karlovac University of Applied Sciences, 2015. https://urn.nsk.hr/urn:nbn:hr:128:686734

Ament, Katarina. "Trošarine (akcize)." Undergraduate thesis, Karlovac University of Applied Sciences, 2015. https://urn.nsk.hr/urn:nbn:hr:128:686734

Ament, K. (2015). 'Trošarine (akcize)', Undergraduate thesis, Karlovac University of Applied Sciences, accessed 28 November 2022, https://urn.nsk.hr/urn:nbn:hr:128:686734

Ament K. Trošarine (akcize) [Undergraduate thesis]. Karlovac: Karlovac University of Applied Sciences; 2015 [cited 2022 November 28] Available at: https://urn.nsk.hr/urn:nbn:hr:128:686734

K. Ament, "Trošarine (akcize)", Undergraduate thesis, Karlovac University of Applied Sciences, Karlovac, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:128:686734

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Metadata
TitleTrošarine (akcize)
AuthorKatarina Ament
MentorŽeljko Martišković (mentor)
GranterKarlovac University of Applied Sciences
(Business Department)
Karlovac
Defense date and country2015-10-06, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Trade and Tourism
Abstract
Cilj ovog završnog rada je prikazati najznačajnije činjenice vezane uz početak primjenjivanja i razvoj poreza kroz povijest, prikazati vrste poreza i podobnije obraditi temu vezanu uz posebne poreze na promet, akcize odnosno trošarine. Radom je obuhvaćen povijesni razvoj trošarina, osnovna obiljeţja posebnih poreza, vrste te razlozi njihovog uvoĎenja u porezni sustav Republike Hrvatske paralelno s njihovom primjenom u Europskoj Uniji. U radu je prikazana i struktura javnih prihoda te prihodi i rashodi drţavnog proračuna Republike Hrvatske te je izdvojeno značenje trošarina (akciza) u ukupnim prihodima drţavnog proračua. U radu su prikazane i smjernice ekonomske i fiskalne politike za razdoblje od 2013.- 2017. godine. Naziv akciza (excise tax) potječe iz 16. stoljeća kada su se u Nizozemskoj počeli oporezivati pivo, šećer, sol i alkoholna pića posebnim porezom koji se nazivao excisijen. Trošarinama se oporezuju tri osnovne skupine proizvoda, a to su alkohol, energenti i duhanski proizvodi koji se mogu proširiti i drugim proizvodima te se na taj način razlikuju u svakoj pojedinoj drţavi.
Abstract (english)
The goal of this work is to represent the most important facts that are related with the overview of the historical development of taxes, show the types of taxes and further processed topic related to excise taxes, excise or excise duty. The paper includes the historical development of the excise tax, the basic features of special taxes, types and reasons for their introductions in the tax system of the Republic Croatia in parallel with their application to the European Union. The paper describes the structure of public revenues, income and expenses of the state budget of the Republic Croatia, separate meaning of the excise tax (excise) in the total income of the state budget. The thesis also includes the guidelines for economic and fiscal policy for the period from year 2013.-2017. Name of excise tax (excise tax) dates from the 16th century, when the Netherlands began to taxed beer, sugar, salt and alcohol excise duties, which are called „excisijen“. Excise is taxed in three main groups of products, which can be extended to other products and they can be different in each country.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:128:686734
Study programmeTitle: Hospitality Studies
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2016-09-20 12:55:24