prikaz prve stranice dokumenta IZRAVNI I NEIZRAVNI UČINCI POVEĆANJA TROŠARINA NA DUHAN I DUHANSKE PROIZVODE U REPUBLICI HRVATSKOJ
  Download
PDF 1.33 MB
master's thesis
IZRAVNI I NEIZRAVNI UČINCI POVEĆANJA TROŠARINA NA DUHAN I DUHANSKE PROIZVODE U REPUBLICI HRVATSKOJ
Diplomski rad
2019. urn:nbn:hr:124:146616
Bojčić, Marko
University of Split
Faculty of economics Split

Cite this document

Bojčić, M. (2019). IZRAVNI I NEIZRAVNI UČINCI POVEĆANJA TROŠARINA NA DUHAN I DUHANSKE PROIZVODE U REPUBLICI HRVATSKOJ : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:146616

Bojčić, Marko. "IZRAVNI I NEIZRAVNI UČINCI POVEĆANJA TROŠARINA NA DUHAN I DUHANSKE PROIZVODE U REPUBLICI HRVATSKOJ : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:146616

Bojčić, Marko. "IZRAVNI I NEIZRAVNI UČINCI POVEĆANJA TROŠARINA NA DUHAN I DUHANSKE PROIZVODE U REPUBLICI HRVATSKOJ : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:146616

Bojčić, M. (2019). 'IZRAVNI I NEIZRAVNI UČINCI POVEĆANJA TROŠARINA NA DUHAN I DUHANSKE PROIZVODE U REPUBLICI HRVATSKOJ : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 28 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:146616

Bojčić M. IZRAVNI I NEIZRAVNI UČINCI POVEĆANJA TROŠARINA NA DUHAN I DUHANSKE PROIZVODE U REPUBLICI HRVATSKOJ : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2019 [cited 2024 November 28] Available at: https://urn.nsk.hr/urn:nbn:hr:124:146616

M. Bojčić, "IZRAVNI I NEIZRAVNI UČINCI POVEĆANJA TROŠARINA NA DUHAN I DUHANSKE PROIZVODE U REPUBLICI HRVATSKOJ : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:124:146616

Metadata
TitleIZRAVNI I NEIZRAVNI UČINCI POVEĆANJA TROŠARINA NA DUHAN I DUHANSKE PROIZVODE U REPUBLICI HRVATSKOJ : Diplomski rad
AuthorMarko Bojčić
MentorNikša Nikolić (mentor)
MBZ: 115871
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2019-07, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Predmet istraživanja ovog rada je bio prikazati izravne i neizravne učinke povećanja trošarina na duhan i duhanske proizvode. Utvrditi kako će povećanje trošarina utjecati na primitke fiskalne blagajne te da li nefiskalni učinci povećanja trošarina na duhan i duhanske proizvode dovode do željenih učinaka smanjenja potrošnje duhana, a samim time i do pada broja pušača što bi trebalo voditi smanjenu bolesti uzrokovanih pušenjem čije se liječenje provodi na teret zdravstvenog sustava RH,a ujedno predstavlja i značajan trošak i opterećenje za proračun RH. Ulaskom u Europsku uniju Republika Hrvatska je uskladila i harmonizirala svoj sustav trošarina primjenom direktiva i smjernica od strane Europske unije. U radu se upotrebom navedenih metoda istraživanja, a ponajprije anketnim upitnikom provedenim na uzorku od 56 ispitanika analizirao utjecaj povećanja trošarina na duhan i duhanske proizvode te kakve posljedice povećanje trošarina ima na elastičnost potražnje a samim time i kretanja prihoda od trošarina na proračun RH.
Abstract (english)
The subject of this paper was to show the direct and indirect effects of increasing excise duties on tobacco and tobacco products. Determine how an increase in excise taxes will affect fiscal receipts and whether the non-fiscal effects of an increase in excise duties on tobacco and tobacco products lead to the desired effects of reducing tobacco consumption and, consequently, to a decrease in the number of smokers, which should lead to reduced smoking-related illnesses being treated at the expense of the health care system of the Republic of Croatia, and at the same time represents a significant cost and burden for the budget of the Republic of Croatia. By joining the European Union, the Republic of Croatia has harmonized and coordinated its excise duty system with the application of directives and guidelines by the European Union. In the paper, the impact of the increase in excise duties on tobacco and tobacco products was analyzed using the aforementioned research methods, first of all by a questionnaire conducted on a sample of 56 respondents, and the effects of the increase in excise duties on the elasticity of demand and, consequently, the movement of excise revenues on the budget of the Republic of Croatia.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:146616
Study programmeTitle: Business Studies
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2019-11-14 08:05:55