prikaz prve stranice dokumenta POREZNA POLITIKA U EUROPSKOJ UNIJI I NJENO DJELOVANJE NA NEFISKALNE
  Download
PDF 992.45 KB
undergraduate thesis
POREZNA POLITIKA U EUROPSKOJ UNIJI I NJENO DJELOVANJE NA NEFISKALNE
završni rad
2016. urn:nbn:hr:124:972178
Raić, Aleksandar
University of Split
Faculty of economics Split

Cite this document

Raić, A. (2016). POREZNA POLITIKA U EUROPSKOJ UNIJI I NJENO DJELOVANJE NA NEFISKALNE : završni rad (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:972178

Raić, Aleksandar. "POREZNA POLITIKA U EUROPSKOJ UNIJI I NJENO DJELOVANJE NA NEFISKALNE : završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:972178

Raić, Aleksandar. "POREZNA POLITIKA U EUROPSKOJ UNIJI I NJENO DJELOVANJE NA NEFISKALNE : završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:972178

Raić, A. (2016). 'POREZNA POLITIKA U EUROPSKOJ UNIJI I NJENO DJELOVANJE NA NEFISKALNE : završni rad', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 15 April 2024, https://urn.nsk.hr/urn:nbn:hr:124:972178

Raić A. POREZNA POLITIKA U EUROPSKOJ UNIJI I NJENO DJELOVANJE NA NEFISKALNE : završni rad [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2016 [cited 2024 April 15] Available at: https://urn.nsk.hr/urn:nbn:hr:124:972178

A. Raić, "POREZNA POLITIKA U EUROPSKOJ UNIJI I NJENO DJELOVANJE NA NEFISKALNE : završni rad", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:124:972178

Metadata
TitlePOREZNA POLITIKA U EUROPSKOJ UNIJI I NJENO DJELOVANJE NA NEFISKALNE : završni rad
AuthorAleksandar Raić
MentorJosip Visković (mentor)
MBZ: 293632
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2016-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Analiziranjem podataka o poreznom sustavu EU i sustavima određenih zemalja članica obrađena je tematika utjecaja takvih poreza na nefiskalne ciljeve kroz prizmu nekoliko članica. Kroz upoznavanje sa vrstama i ciljevima oporezivanja dodatno je pojašnjen i definiran djelokrug poreza u EU i njihov utjecaj na rad, potrošnju, energiju, okoliš u četiri članice različitog stupnja socijalne i gospodarske razvijenosti. Zaključeno je da harmonizacija sustava još uvijek nije u potpunosti provedena te da porezne politike u članicama još bitno razlikuju u svom utjecaju na postavljene ciljeve. Značajno djelovanje se ostvaruje ne samo putem izravnih, već i neizravnih poreza ovisno o članici. Razvijenije članice kroz poreze najviše utječu na rad i očuvanje okoliša uz sve veći značaj poreza na energente. Manje razvijene članice sve više pažnje pridaju oporezivanju vlasništva, zaštiti okoliša i povećanju energetskih nameta uz standardan utjecaj na potrošnju stanovništva.
Abstract (english)
By analyzing data about EU tax system in general and tax systems of certain EU member states this research discussed the impact of such taxes on non-fiscal objectives trough the prism of several EU member states. Trough getting to know the types and objectives of taxation it 's further clarified and defined the whole scope of taxes in EU and their impact on labor, consumption, energy, and environment in four member states with different levels of social and economic development. It was concluded that harmonization of the tax system is still not fully implemented, and that tax policies in the member states still considerably differ in their impact on the set goals. A significan effect is achieved not only by direct, but also indirect taxes depending on the state. More developed countries achieve more impact on work and environment trough taxes with the growing importance of energy taxes. Less developed countries start to pay more and more attention to the taxation of property and protecting the environment with increasing energy taxes and witholding standard effect on the consumption of the population.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:972178
Study programmeTitle: Economics
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2016-10-24 15:36:34