Trošarine u Republici Hrvatskoj i njihova uloga u poreznom sustavu

master's thesis

• Title (english): Excise duties in the Republic of Croatia and their role in the tax system
• Author: Nika Cipriš
• Mentor: Nika Šimurina (mentor); MBZ: 234592
• Committee member: Nika Šimurina (predsjednik povjerenstva)
• Committee member: Jurica Šimurina (član povjerenstva)
• Committee member: Dajana Barbić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Macroeconomics and Economic Development); Zagreb
• Defense date and country: 2021-07-12, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Macroeconomics

Abstract

U diplomskom radu na temu „Trošarine u Republici Hrvatskoj i njihova uloga u poreznom sustavu“ objašnjavaju se pojmovi trošarina, ciljevi primjene te njihova uloga u poreznom sustavu Republike Hrvatske. Cilj ovog rada je prikazati koje se vrste trošarina koriste u Republici Hrvatskoj, koliko su visoke te kakve učinke imaju na ekonomiju i na porezni sustav Republike Hrvatske. Trošarine su poseban oblik poreza na promet i jedan od najstarijih poreznih oblika. Kroz rad se prikazuje koje se trošarine koriste u Republici Hrvatskoj te njihov financijski učinak. Osim financijskog promatraju se i zdravstvene i socijalne dobrobiti korištenja trošarina. Slikama i grafikonima prikazana je struktura trošarina u državnom proračunu te njihov utjecaj na ekonomiju.

Abstract (english)

The final paper on the topic "Excise duties in the Republic of Croatia and their role in the tax system" explains the concepts of excise duties, the objectives of application and their role in the tax system of the Republic of Croatia. The aim of this paper is to show what types of excise duties are used in the Republic of Croatia, how high they are and what effects they have on the economy and on the tax system of the Republic of Croatia. Excise duties are a special form of sales tax and one of the oldest tax forms. The paper presents which excise duties are used in the Republic of Croatia and their financial impact. In addition to financial, the health and social benefits of the use of excise duties are also observed. Pictures and charts show the structure of excise duties in the state budget and their impact on the economy.

• Keywords: trošarina; posebni porez; porezni sustav; zakon
• Keywords (english): excise duty; special tax; tax system; law
• Language: croatian
• URN:NBN: urn:nbn:hr:148:397619
• Study programme: Title: Economics of energy and environment; Study programme type: professional; Study level: specialist graduate; Academic / professional title: stručni/a specijalist/specijalistica ekonomije (stručni/a specijalist/specijalistica ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2021-07-13 20:07:49