prikaz prve stranice dokumenta TROŠARINSKI SUSTAV U REPUBLICI HRVATSKOJ
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master's thesis
TROŠARINSKI SUSTAV U REPUBLICI HRVATSKOJ
završni rad
2020. urn:nbn:hr:124:008956
Marković, Ivona
University of Split
Faculty of economics Split

Cite this document

Marković, I. (2020). TROŠARINSKI SUSTAV U REPUBLICI HRVATSKOJ : završni rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:008956

Marković, Ivona. "TROŠARINSKI SUSTAV U REPUBLICI HRVATSKOJ : završni rad." Master's thesis, University of Split, Faculty of economics Split, 2020. https://urn.nsk.hr/urn:nbn:hr:124:008956

Marković, Ivona. "TROŠARINSKI SUSTAV U REPUBLICI HRVATSKOJ : završni rad." Master's thesis, University of Split, Faculty of economics Split, 2020. https://urn.nsk.hr/urn:nbn:hr:124:008956

Marković, I. (2020). 'TROŠARINSKI SUSTAV U REPUBLICI HRVATSKOJ : završni rad', Master's thesis, University of Split, Faculty of economics Split, accessed 07 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:008956

Marković I. TROŠARINSKI SUSTAV U REPUBLICI HRVATSKOJ : završni rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2020 [cited 2024 November 07] Available at: https://urn.nsk.hr/urn:nbn:hr:124:008956

I. Marković, "TROŠARINSKI SUSTAV U REPUBLICI HRVATSKOJ : završni rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:124:008956

Metadata
TitleTROŠARINSKI SUSTAV U REPUBLICI HRVATSKOJ : završni rad
AuthorIvona Marković
MentorPaško Burnać (mentor)
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2020-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Trošarine predstavljaju specifičan oblik poreza koji u ukupnih prihodima Republike Hrvatske ima značajan udio i samim time veliku ulogu. Svrha rada je prikazati važnost i utjecaj trošarina u poreznom sustavu Republike Hrvatske te prikazati trendove posljednjih godina – porast važnosti trošarina u ukupnim prihodima državnog proračuna. Stoga je važno da država provodi pametnu i odgovarajuću poreznu politiku kako bi trošarine ostvarile svoje zadatake i funkcije, a u cilju povećanja društvenog blagostanja, poticanja zdravog života, pozitivnog utjecaja na okoliš te povećanje prihoda u državni proračun iz takvog izvora. Rad stoga upućuje na važnost postojanja odgovarajućeg zakonodavnog okvira i pravilnika kako bi trošarine ostvarile svoje potrebne funkcije u gospodarstvu.
Abstract (english)
Excise duties represent a specific form of tax that has a significant share in the total revenues of the Republic of Croatia and thus a large role. The purpose of this paper is to show the importance and impact of excise duties in the tax system of the Republic of Croatia and to show the trends of recent years - the increasing importance of excise duties in total state budget revenues. Therefore, it is important that the state pursues a smart and appropriate tax policy in order for excise duties to fulfill their tasks and functions, in order to increase social welfare, promote healthy living, positive impact on the environment and increase state budget revenues from such a source. The paper therefore points to the importance of having an appropriate legislative framework and regulations in order for excise duties to fulfill their necessary functions in the economy.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:008956
Study programmeTitle: GRADUATE PROFESSIONAL PROGRAMME IN MANAGEMENT; specializations in: Project management, Financial and tax management, Accounting and revision, Tax management, Accounitng
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-09-03 08:01:02