Oporezivanje energenata u zemljama Beneluksa

master's thesis

• Author: Anja Benko
• Mentor: Maja Mihelja Žaja (mentor)
• Committee member: Dajana Barbić (predsjednik povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2023-03-16, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Svakodnevni život ovisi o pouzdanim i pristupačnim energetskim uslugama, kao što su grijanje i hlađenje, opskrba električnom energijom i transport. Energija omogućuje nesmetano funkcioniranje svih gospodarskih sektora, od gospodarstva i industrije do poljoprivrede. (Eurostat, 2022.) Porezi čine značajan udio u konačnim cijenama koje potrošači plaćaju za energente diljem Europske unije i mogu imati snažan utjecaj na potrošnju i obrasce ulaganja, vrstu potrošene energije i njihovu upotrebu. To se odražava u različitim stopama oporezivanja energenata u različitim zemljama Europske unije, sa značajnim varijacijama između kućanstava i industrijske upotrebe, između različitih izvora energije. Vlade mogu težiti ispunjavanju nekoliko ciljeva prilikom sastavljanja porezne politike za energente. Porezi na energente glavni su izvor prihoda za nekoliko zemljama. Beneluks, koji je jednom postavio temelje Europske unije, još uvijek nastoji biti predvodnik u europskoj suradnji, također u kontekstu suvremenih izazova kao što su energetska tranzicija kroz zeleni oporavak od krize izazvane COVID-19 i digitalizacijom. Ugovor iz Beneluksa postavlja jedan od svojih glavnih ciljeva da bude „živi laboratorij za Europu”. Beneluks ima za cilj nadahnuti EU, uvođenjem prekograničnih pilot projekata u području energetike i održive mobilnosti. (DR2 CONSULTANTS, 2023.)

Abstract (english)

Everyday life depends on reliable and affordable energy services, such as heating and cooling, electricity supply, and transport. Energy enables the smooth functioning of all economic sectors, from business and industry to agriculture. Taxes account for a significant share of the final prices consumers pay for energy around the EU and can have a strong impact on consumption and investment patterns, the type of energy consumed and their use. This is reflected by the different rates of energy taxation in different EU countries, with important variations between households and industrial use, and different energy sources. Governments can pursue several objectives when designing their taxation policy for energy products. Taxes on energy are a major source of revenue for several countries. Benelux, which once laid the foundations of the European Union, still remains a leader in European cooperation, also in the context of contemporary challenges such as energy transition through green recovery from the crisis caused by COVID-19 and digitalization. Benelux Treaty sets one of its main aims to be a "living laboratory for Europe". Benelux aims to inspire the EUl by introducing cross-border pilot projects in the field of energy and sustainable mobility. (DR2 CONSULTANTS, 2023.)

• Keywords: porezi; energetski porezi; energenti; Beneluks; fosilna goriva
• Keywords (english): taxes; energy taxes; energy products; Benelux; fossil fuels
• Language: croatian
• URN:NBN: urn:nbn:hr:148:917062
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2023-05-19 11:33:07