ANALIZA POSEBNIH POREZA I TROŠARINA TE NJIHOV UTJECAJ NA DRŽAVNI PRORAČUN REPUBLIKE HRVATSKE

master's thesis

• Title (english): ANALYSIS OF SPECIAL TAXES AND EXCISE TAXES AND THEIR IMPACT ON STATE BUDGET OF REPUBLIC OF CROATIA
• Author: Antonija Tokić
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Mirjana Hladika (predsjednik povjerenstva)
• Committee member: Sanja Broz Tominac (član povjerenstva)
• Committee member: Ivana Dražić Lutilsky (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-06-06, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Tema ovog diplomskog rada jesu posebni porezi i trošarine, te njihov utjecaj na državni proračun. Iznošenjem teorijskog i praktičnog dijela ovog rada, objašnjava se značaj posebnih poreza i trošarina za odabrane zemlje Europske unije, te njihov utjecaj na prihode državnog proračuna. U uvodu rada se definira predmet i cilj rada, sadržaj i struktura rada, te izvori podataka i metode prikupljanja podataka. Nadalje se definiraju odrednice i struktura državnog proračuna Republike Hrvatske i drugih odabranih zemalja Europske unije. Treći dio rada definira pojam i razloge uvođenja posebnih poreza i trošarina, te njihovu usklađenost s odredbama Europske unije. Nadalje, u četvrtom poglavlju se analiziraju posebni porezi i trošarine odabranih zemalja Europske unije, te njihov utjecaj na državni proračun. U petom poglavlju se uspoređuju iznosi trošarina i udjeli trošarina odabranih zemalja Europske unije, te se provodi procjena efikasnosti sustava posebnih poreza i trošarina. Na kraju, se donosi zaključak o izdašnosti posebnih poreza i trošarina i efikasnosti pojedinih trošarinskih sustava odabranih zemalja Europske unije, te se određuje pozitivan utjecaj na državni proračun.

Abstract (english)

The topic of this thesis are special taxes and excise taxes and their impact on state budget. By presenting the theoretical and practical part of this thesis, it explains the importance of special tax and excise tax for selected European union countries and their impact on state budget revenue. The introduction to this thesis defines the subject and goal of this thesis, content and structure of this thesis and data sources and collection methods. Further on, concept and structure of state budget of Republic of Croatia and other selected European union countries are defined. The third part of this thesis defines concept and reasons for introducing special taxes and excise taxes and their compliance with European union regulations. Furthermore, the fourth chapter analyzes the special taxes and excise taxes of selected European union countries and their impact on the state budget. The fifth chapter compares the excise tax rates and the shares of excise taxes in the selected European union countries, and effectiveness assessment of special taxes and excise taxes is carried out. In the end, a conclusion is made on generosity of special taxes and excise taxes and on the efficiency of individual excise tax systems of selected European union countries, and also a positive impact on the state budget is determined.

• Keywords: posebni porezi; trošarine; utjecaj na državni proračun; Republika Hrvatska; Europska unija; procjena efikasnosti; trošarinski sustav
• Keywords (english): special tax; excise duties; impact on state budget; Republic of Croatia; European union; effectiveness assessment; excise tax system
• Language: croatian
• URN:NBN: urn:nbn:hr:148:265696
• 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: 2022-06-09 10:35:16