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undergraduate thesis
TROŠARINE – posebni porez na alkoholna i bezalkoholna pida
Završni rad
2018. urn:nbn:hr:124:377284
Pavličević, Nikolina
University of Split
Faculty of economics Split

Cite this document

Pavličević, N. (2018). TROŠARINE – posebni porez na alkoholna i bezalkoholna pida : Završni rad (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:377284

Pavličević, Nikolina. "TROŠARINE – posebni porez na alkoholna i bezalkoholna pida : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:377284

Pavličević, Nikolina. "TROŠARINE – posebni porez na alkoholna i bezalkoholna pida : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:377284

Pavličević, N. (2018). 'TROŠARINE – posebni porez na alkoholna i bezalkoholna pida : Završni rad', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 06 January 2025, https://urn.nsk.hr/urn:nbn:hr:124:377284

Pavličević N. TROŠARINE – posebni porez na alkoholna i bezalkoholna pida : Završni rad [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2018 [cited 2025 January 06] Available at: https://urn.nsk.hr/urn:nbn:hr:124:377284

N. Pavličević, "TROŠARINE – posebni porez na alkoholna i bezalkoholna pida : Završni rad", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:124:377284

Metadata
TitleTROŠARINE – posebni porez na alkoholna i bezalkoholna pida : Završni rad
AuthorNikolina Pavličević
MentorRenko Letnić (mentor)
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2018-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Trošarine su neizravni porezi kojima se oporezuje promet pojedinaĉnih proizvoda. U Hrvatskoj se trošarine prvi put javljaju 1993.godine na kavu te zatim na ostale proizvode. Kroz ovaj rad je pomnije objašnjeno trošarinsko oporezivanje te visina I naĉin izraĉuna trošarina na alkoholna I bezalkoholna pića na primjerima.TakoĊer je detaljnije objašnjeno I opće kretanje trošarinskih proizvoda kako na teritoriju RH, tako i u EU. Vaţno je i za spomenuti koji su to uvijeti koji su potrebni za sudjelovanje u sustavu oporezivanja posebnim porezom.
Abstract (english)
Excise taxes are indirect taxes taxing the turnover of individual products. In Croatia, excise duty was first introduced in 1993 to coffee and then to other products. This paper explains the excise taxation and the amount and method of calculating excise duty on alcoholic and non-alcoholic beverages in the examples. The general trend of excise products has been explained in more detail both on the territory of the Republic of Croatia and in the EU. It is also important to mention what are the conditions that are required to participate in the special taxation system.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:377284
Study programmeTitle: Small Enterprise Management
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2018-11-28 12:17:48