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master's thesis
OPOREZIVANJE POSEBNIM POREZIMA U RH
Završni rad
2018. urn:nbn:hr:124:704141
Jerončić, Josipa
University of Split
Faculty of economics Split

Cite this document

Jerončić, J. (2018). OPOREZIVANJE POSEBNIM POREZIMA U RH : Završni rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:704141

Jerončić, Josipa. "OPOREZIVANJE POSEBNIM POREZIMA U RH : Završni rad." Master's thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:704141

Jerončić, Josipa. "OPOREZIVANJE POSEBNIM POREZIMA U RH : Završni rad." Master's thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:704141

Jerončić, J. (2018). 'OPOREZIVANJE POSEBNIM POREZIMA U RH : Završni rad', Master's thesis, University of Split, Faculty of economics Split, accessed 31 January 2025, https://urn.nsk.hr/urn:nbn:hr:124:704141

Jerončić J. OPOREZIVANJE POSEBNIM POREZIMA U RH : Završni rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2018 [cited 2025 January 31] Available at: https://urn.nsk.hr/urn:nbn:hr:124:704141

J. Jerončić, "OPOREZIVANJE POSEBNIM POREZIMA U RH : Završni rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:124:704141

Metadata
TitleOPOREZIVANJE POSEBNIM POREZIMA U RH : Završni rad
AuthorJosipa Jerončić
MentorRenko Letnić (mentor)
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2018-06, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Za uspjeh provođenja oporezivanja posebnih poreza potrebno je postići efikasan i učinkovit, kako za državu tako i za pojedinca, način ubiranja poreza. Za to je potrebno biti pravičan prema poreznim obveznicima i stoga je potrebno preciznije definiranje poreznih osnovica, iznosa trošarina, mogućih oslobođenja i osnovnih pravila koje će donekle biti ugodne za poreznog obveznik, ali i isplativije za državu. Samo postojanje poreza je da se namiču novci za javne prihode i ubiru se prisilno od poreznih obveznika, ali njihova provedba ne smije ugroziti pojedinca i njegov egzistencijalni minimum. Trošarine predstavljaju značajan dio javnih prihoda i zbog toga se njegove norme stalno mijenjaju kako bi se državi opskrbili maksimalni mogući prinosi uz minimalnu štetu za porezne obveznike. U ovom radu se detaljno prikazuju posebni porezi i njihov značaj za Republiku Hrvatsku.
Abstract (english)
For the success of the taxation of special taxes, it is necessary to achieve an efficient and effective way of taxing for both the state and the individual. Because of it is necessary to be fair to taxpayers and make more precise definition of tax bases, excise tax, possible exemptions and basic rules that will be pleasing to the taxpayer but also profitable for the state. Only the existence of taxes is to raise money for public revenues and to forced taxpayers, but their implementation must not endanger the individual and his existential minimum. Excise duties represent a significant part of public revenues and therefore its standards are constantly changing in order to provide the maximum possible yields to the state with minimum damage taxpayers. This paper presents in detail the special taxes and their importance for the Republic of Croatia.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:704141
Study programmeTitle: Management; specializations in: Project management, Financial and Tax management, Accounting and Revision
Course: Financial and Tax 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
Terms of useLicence In copyright icon
Created on2018-12-04 12:22:04