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master's thesis
Tretman energenata u okviru zakona o trošarinama
završni rad
2017. urn:nbn:hr:124:316712
Zlojić, Nevena
University of Split
Faculty of economics Split

Cite this document

Zlojić, N. (2017). Tretman energenata u okviru zakona o trošarinama : završni rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:316712

Zlojić, Nevena. "Tretman energenata u okviru zakona o trošarinama : završni rad." Master's thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:316712

Zlojić, Nevena. "Tretman energenata u okviru zakona o trošarinama : završni rad." Master's thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:316712

Zlojić, N. (2017). 'Tretman energenata u okviru zakona o trošarinama : završni rad', Master's thesis, University of Split, Faculty of economics Split, accessed 23 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:316712

Zlojić N. Tretman energenata u okviru zakona o trošarinama : završni rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2017 [cited 2024 December 23] Available at: https://urn.nsk.hr/urn:nbn:hr:124:316712

N. Zlojić, "Tretman energenata u okviru zakona o trošarinama : završni rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:124:316712

Metadata
TitleTretman energenata u okviru zakona o trošarinama : završni rad
AuthorNevena Zlojić
MentorRenko Letnić (mentor)
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2017-08, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
U Hrvatskoj su trošarine kao poseban oblik poreza na promet uvedene u sklopu sveobuhvatne porezne reforme koja je započela 1993. godine donošenjem Zakona o porezu na dohodak i Zakona o porezu na dobit. Postoji nekoliko argumenata kojima se može objasniti današnje značajno prisustvo za uvođenje trošarina (trošarinskih proizvoda) u koje ubrajamo i oporezivanje energenata. To su: mogućnost ubiranja izdašnih prihoda, uz relativno niske administrativne troškove, utjecanje na smanjivanje pretjerane potrošnje dobara za koja se opravdano smatra da štetno djeluju na zdravlje ljudi, prebacivanje javnih troškova nastalih trošenjem oporezivih dobara na potrošače takvih dobara i ne manje važno utjecanje na racionalnije korištenje pojedinih oblika energije. Oporezivanje energenata treba biti usmjereno prema promoviranju energetske učinkovitosti i korištenja ekološki prihvatljivijih proizvoda kao i izbjegavanju narušavanja tržišnog natjecanja na jedinstvenom europskom tržištu kako bi se pomogao rast i proizvodnja kroz promjenu u oporezivanju s proizvodnje na potrošnju. Europska Unija teži ka postizanju zajedničkih mjera koje bi države sudionice međunarodnih ugovora ugradile u svoja porezna zakonodavstva s ciljem borbe protiv onečišćavanja okoliša do kojeg dolazi zbog proizvodnje i uporabe nekih za okoliš štetnih tvari odnosno uporabe energenata s ekološki negativnim učinkom. Smjernice o harmonizaciji trošarina koje utvrđuju minimalne stope te mogućnosti određenih olakšica i izuzeća nužnih zbog gospodarskih razlika i prioriteta pojedinih članica rezultira velikim razlikama u poreznim stopama i poreznim strukturama među zemljama. Znatne razlike u stopama među zemljama članicama potiču porezne zlouporabe, krijumčarenje te prekograničnu kupovinu jeftinijih, niže oporezivanih proizvoda u susjednim zemljama. U tom pogledu Europska unija je napravila veliki preokret donošenjem nekoliko Smjernica (direktiva) vezanih za oporezivanje energenata a koje je Republika Hrvatska inkorporirala u svoj porezno-pravni sustav kao pravnu stečevinu Europske unije. S obzirom na nekoliko istaknutih prednosti tog posebnog poreza na promet, a to su iznimna financijska izdašnost, vrlo niski troškovi koje zahtjeva njihovo ubiranje te vrlo lagana prevaljivost, taj će porez još dosta dugo ostati članom poreznih sustava modernih država.
Abstract (english)
In Croatia, excise duties are a special form of sales tax introduced as part of a comprehensive tax reform that started in 1993 by the adoption of the Income Tax Act and the Income Tax Act. There are several arguments that can explain today's significant presence for the introduction of excises (excise products) to which we include and taxing energy sources. These are: the ability to raise revenue, with relatively low administrative costs, the impact on the reduction of excessive consumption of goods that are justifiably considered to be detrimental to human health, the switching of public costs incurred through the use of taxable goods to consumers of such goods and no less important influence on more rational use of the certain forms of energy. Energy taxation should be geared towards promoting energy efficiency and the use of more environmentally friendly products and avoiding distortion of competition in a single European market in order to help growth and production through a change in consumption taxation. The European Union strives to achieve common measures that countries participating in international agreements have incorporated into their tax legislation to combat environmental pollution that comes from the production and use of some of the environment for harmful substances or the use of environmentally-friendly fuels. Excise tax harmonization guidelines setting minimum rates and the scope for certain relief and exemptions necessary due to economic differences and priorities of individual Member States result in large differences in tax rates and tax structures across countries. Significant differences in rates between Member States encourage tax fraud, smuggling and cross-border shopping for cheaper, lower taxed products in neighboring countries. In this respect, the European Union has made a major breakthrough by adopting a number of guidelines for energy taxation incorporated by the Republic of Croatia into its tax law system as the acquis communautaire of the European Union. Given a number of prominent advantages of this special sales tax, which are exceptional financial abilities, very low costs that require their collection and very low prevalence, this tax is still long to remain with the taxpayer modern state systems.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:316712
Study programmeTitle: Management; specializations in: Project management, Financial and Tax management, Accounting and Revision
Course: Project management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica ekonomije (stručni/a specijalist/ specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
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Created on2017-10-19 13:36:48