prikaz prve stranice dokumenta Karakteristike posebnih poreza / trošarina u Republici Hrvatskoj
  Download
PDF 8.86 MB
undergraduate thesis
Karakteristike posebnih poreza / trošarina u Republici Hrvatskoj
2017. urn:nbn:hr:107:492797
Harapin, Mario
Polytechnic Nikola Tesla in Gospić
Administrative department

Cite this document

Harapin, M. (2017). Karakteristike posebnih poreza / trošarina u Republici Hrvatskoj (Undergraduate thesis). Gospić: Polytechnic Nikola Tesla in Gospić. Retrieved from https://urn.nsk.hr/urn:nbn:hr:107:492797

Harapin, Mario. "Karakteristike posebnih poreza / trošarina u Republici Hrvatskoj." Undergraduate thesis, Polytechnic Nikola Tesla in Gospić, 2017. https://urn.nsk.hr/urn:nbn:hr:107:492797

Harapin, Mario. "Karakteristike posebnih poreza / trošarina u Republici Hrvatskoj." Undergraduate thesis, Polytechnic Nikola Tesla in Gospić, 2017. https://urn.nsk.hr/urn:nbn:hr:107:492797

Harapin, M. (2017). 'Karakteristike posebnih poreza / trošarina u Republici Hrvatskoj', Undergraduate thesis, Polytechnic Nikola Tesla in Gospić, accessed 30 December 2024, https://urn.nsk.hr/urn:nbn:hr:107:492797

Harapin M. Karakteristike posebnih poreza / trošarina u Republici Hrvatskoj [Undergraduate thesis]. Gospić: Polytechnic Nikola Tesla in Gospić; 2017 [cited 2024 December 30] Available at: https://urn.nsk.hr/urn:nbn:hr:107:492797

M. Harapin, "Karakteristike posebnih poreza / trošarina u Republici Hrvatskoj", Undergraduate thesis, Polytechnic Nikola Tesla in Gospić, Gospić, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:107:492797

Please login to the repository to save this object to your list.
Metadata
TitleKarakteristike posebnih poreza / trošarina u Republici Hrvatskoj
Title (english)Characteristics of special taxes in the Republic of Croatia
AuthorMario Harapin
MentorMehmed Alijagić (mentor)
Committee memberTomislav Lopac (predsjednik povjerenstva)
Committee memberZlatko Ćesić (član povjerenstva)
Committee memberMehmed Alijagić (član povjerenstva)
GranterPolytechnic Nikola Tesla in Gospić
(Administrative department)
Gospić
Defense date and country2017-12-13, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Posebni porezi na promeVtro5arine vezuje se u prošlosti uz ,,opće davanje na kupovine koje je još u antičkom Rimu poznato pod nazivom akciza. To su porezi kojim se oporezuje promet samo jednog ili više istovrsnih proizvoda i pripadaju u skupinu jednofaznih poreza na promet. Pripadaju u posredne - neizravne poreze, plaćaju se iz dohotka i jedan je od najstarijih poreznih oblika. Ujedno to je porezni oblik kojim se oporezuje promet samo jednog ili nekolicine istovrsnih proizvoda. Trošarinski obveznik je osoba koja je u obvezi plaćanja trošarina, a tu spadaju ovlašteni držatelj trošarinskog skladišta uvoznik trošarinskih proizvoda te proizvođač trošarinskih proizvoda. Obveza obračunavanja trošarina nastaje u onom trenutku kada trošarinski proizvodi stignu na teritorij Republike Hrvatske, a obračunavaju na alkohol i alkoholna pića, duhanske prerađevine, energente i električnu energiju. Posebni porezi u Republici Hrvatskoj jesu posebni porezi na motorna vozila, Posebni porezi na kavu i bezalkoholna pića te porez na premije osiguranja od automobilske odgovornosti i premije kasko osiguranja cestovnih vozila. Posebni porezi / trošarine su javna davanja i značajan su prihod državnog proračuna. Hrvatski sustav oporezivanja trošarinama / posebnim porezima danas je usklađen pravnom stečevinom EU.
Abstract (english)
Special sales tax / excise taxes are linked with "general purchasing tributes" known in ancient Rome as excise duty. These are taxes that burden only one or more identical products and belong to a group of single-phase sales taxes. They belong to a group of indirect taxes, are paid from income and are one of the oldest form of taxation. It is also a tax form that is used to tax only one or several identical products. Excise taxpayers are persons obliged to pay excise duty. These incude authorized warehousekeepers, importers of excise goods and producers of excise goods. The obligation to calculate excise duties arises when excise products arrive on the territory of the Republic of Croatia and are charged on alcohol and alcoholic beverages, tobacco products, energy and electricity. Special taxes in the Republic of Croatia are Special Motor Tax, Special Taxes on Coffee and Non-Alcoholic Beverages and Tmes on Motor Vehicles Insurance Premium and Motor Vehicle Casco Insurance Premium. Special taxes / excises are public grants and a significant source of revenue for the state budget. The Croatian taxation / excise tax system has now been aligned with the acquis communautaire
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:107:492797
Study programmeTitle: Administrative study
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 conditionsOpen access
Terms of useLicence In copyright icon
Created on2018-04-04 12:30:25