Posebni porezi na motorna vozila - usporedba Republike Hrvatske i Europske unije

master's thesis

• Title (english): Motor vehicle tax - comparison of Croatia with the European union
• Author: Andrea Zenić
• Mentor: Nika Šimurina (mentor)
• Committee member: Hrvoje Šimović (predsjednik povjerenstva)
• Committee member: Dajana Barbić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Zemlje Europske unije koriste širok spektar ekonomskih instrumenata u provedbi zaštite okoliša. Najbolji ekonomski instrument za rješavanje problema onečišćenja okoliša je porez. Posebni porez na motorna vozila najbolji je ekonomski instrument za vozila s emisijom CO2. Harmonizacija oporezivanjem posebnim porezom na motorna vozila u zemljama članicama Europske unije nije postignuta, već se zemlje drže temeljnih načela Ugovora o funkcioniranju Europske unije i Direktive 83/182/EEZ iz 1983. godine.
U Republici Hrvatskoj posebni porez na motorna vozila s emisijom CO2 računa se po razredima vrijednosti motornog vozila i vrste goriva, dok ostale zemlje članice koriste isto oporezivanje po razredima, linearno oporezivanje zavisno o emisiji CO2 ili oporezivanje temeljem drugih ekoloških komponenti.
Danska je zemlja s najvišim poreznim stopama, Nizozemska ima najnižu prosječnu emisiju CO2 po automobilu, a Švicarska ima najvišu prosječnu emisiju CO2 po automobilu. Hrvatska je među zemljama s niskom emisijom CO2 po motornom vozilu.
Cilj dvadeset i jedne zemlje članice Europske unije koje koriste poseban porez na motorna vozila s emisijom CO2 jest snižavanje prosječne emisije CO2 po motornom vozilu do kraja 2015. godine, a do kraja 2020. godine na 95 g/km.
Ovim radom prikazat će se različitost Zakona i načina provođenje istog poreza, ali u različitim zemljama Europske unije.

Abstract (english)

EU countries use a broad range of economic instruments in implementing of environmental protection. The best economic instrument to solve problems of environmental pollution is tax. Motor vehicle tax is the best instrument on motor vehicle with CO2 emission. The harmonization of taxation in the EU on motor vehicle tax is not reached, but EU countries stick to the basic principles of the Treaty on the Functioning of the European Union and Directive 83/182/EEZ from 1983.
In Croatia CO2 based motor vehicle is calculated by the value of the motor vehicle and types of fuel, while the other Member States using the same taxation by grade, or linear taxation depending on CO2 emissions or the taxation with other environmental components.
Denmark is the country with the highest tax rates, the Netherlands has the lowest average CO2 emissions by car and Switzerland has the highest average CO2 emissions by car. Croatia is the country with low CO2 emissions by car.
The main target of 21 EU countries with motor vehicle taxes based on CO2 is to have lower emissions of CO2 until the end of 2015., and until 2020. reach 95 g / km.
This paper work will show the diversity of the ways of implementing the same taxes, but in different EU countries.

• Keywords: posebni porez na motorna vozila; emisija CO2; Ugovor o funkcioniranju Europske unije; Direktiva 83/182/EEZ; ekološke komponente
• Keywords (english): Motor vehicle taxes; CO2 emissions; the Treaty on the Functioning of the European Union; Directive 83/182/EEZ; environmental components
• Language: croatian
• URN:NBN: urn:nbn:hr:148:544425
• Study programme: Title: Business Economics; Study programme type: university; Study level: 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: 2016-11-02 15:39:54