Repository of Karlovac University of Applied Sciences - Institutional Repository
Not a member yet
3017 research outputs found
Sort by
Trošarine (akcize)
No full textCilj ovog završnog rada je prikazati najznačajnije činjenice vezane uz početak primjenjivanja i razvoj poreza kroz povijest, prikazati vrste poreza i podobnije obraditi temu vezanu uz posebne poreze na promet, akcize odnosno trošarine. Radom je obuhvaćen povijesni razvoj trošarina, osnovna obiljeţja posebnih poreza, vrste te razlozi njihovog uvoĎenja u porezni sustav Republike Hrvatske paralelno s njihovom primjenom u Europskoj Uniji. U radu je prikazana i struktura javnih prihoda te prihodi i rashodi drţavnog proračuna Republike Hrvatske te je izdvojeno značenje trošarina (akciza) u ukupnim prihodima drţavnog proračua.
U radu su prikazane i smjernice ekonomske i fiskalne politike za razdoblje od 2013.- 2017. godine.
Naziv akciza (excise tax) potječe iz 16. stoljeća kada su se u Nizozemskoj počeli oporezivati pivo, šećer, sol i alkoholna pića posebnim porezom koji se nazivao excisijen. Trošarinama se oporezuju tri osnovne skupine proizvoda, a to su alkohol, energenti i duhanski proizvodi koji se mogu proširiti i drugim proizvodima te se na taj način razlikuju u svakoj pojedinoj drţavi.The goal of this work is to represent the most important facts that are related with the overview of the historical development of taxes, show the types of taxes and further processed topic related to excise taxes, excise or excise duty. The paper includes the historical development of the excise tax, the basic features of special taxes, types and reasons for their introductions in the tax system of the Republic Croatia in parallel with their application to the European Union. The paper describes the structure of public revenues, income and expenses of the state budget of the Republic Croatia, separate meaning of the excise tax (excise) in the total income of the state budget.
The thesis also includes the guidelines for economic and fiscal policy for the period from year 2013.-2017.
Name of excise tax (excise tax) dates from the 16th century, when the Netherlands began to taxed beer, sugar, salt and alcohol excise duties, which are called „excisijen“. Excise is taxed in three main groups of products, which can be extended to other products and they can be different in each country
Porez na dohodak u Republici Hrvatskoj
No full textPojam poreza kao povijesne kategorije uvijetovan je ekonomskim, političkim, socijalnim, ali i brojnim drugim prilikama. Porez je oblik prislinog davanja koji nameće država, nije namijenski usmjeren i nema izravnu protučinidbu.Porez na dohodak javlja se u vrijeme rastuće industrijalizacije, kada sve više ljudi ostvaruje dohodak čime se otvara mogućnost uvođenja dohotka kao novog predmeta oporezivanja. S obzirom na svoju slojevitost i tehniku ubiranja, porezni je oblik koji ulazi u krug najsloženijih poreznih oblika. Bitan preduvjet njegova uspješnog ubiranja je razvijeno gospodarstvo s visokom zaposlenošću, kvalitetno ustrojene računovodstvene i porezne službe te izražena spremnost poreznih obveznika na suradnju s poreznom vlašću.The notion of tax as a historical category is influenced by economic, political, social, but also on many other occasions. The tax is a form of giving that forcefully imposed by the state, not dedicatedly glare and no direct counteraction.
Income tax arises at the time of growing industrialization, when more and more people realize income which opens the possibility of introducing income as a new subject of taxation. Given its stratification and levying techniques, the tax is a form which belongs to the most complicated tax forms. An essential precondition for its successful collection is a developed economy with high employment, high-quality accounting and taxation services and willingness of taxpayers to cooperate with the tax authorities
Posebni hotelski standard Wellness s osvrtom na Hotel Aurora Mali Lošinj
No full textPredmet završnog rada je posebni hotelski standard Wellness s osvrtom na Hotel Aurora Mali Lošinj. U radu su analizirani posebni hotelski standardi u Republici Hrvatskoj prema Pravilniku o razvrstavanju, kategorizaciji i posebnim hotelskim standardima ugostiteljskih objekata iz skupine «Hoteli». Kao praktični primjer posebnog hotelskog standarda wellness u Republici Hrvatskoj odabran je Hotel Aurora Mali Lošinj. U radu je napravljena kratka usporedba odabranog primjera posebnog hotelskog standarda Wellness Hotela Aurora u Republici Hrvatskoj s posebnim hotelskim standardom Wellness Hotela Salzburgerhof u Republici Austriji.The issue of final paper is specific wellness hotel standard according to the Regulation on classification, categorization and special hotel standards in Croatia with special overview of Aurora wellness hotel, Mali Lošinj which is at the same time chosen as practical example for special hotel standard. Final paper compares special standard Aurora wellness hotel in Croatia to special standard Salzburgerhof wellness hotel in Austria
Kongresni hoteli i njihova uloga u smanjenju sezonalnosti turizma Republike Hrvatske
No full textU završnom radu analiziraju se kongresni hoteli u Republici Hrvatskoj. Ističu se posebni standardi kongresnih hotela. Dat je pregled rasprostranjenosti kongresnih hotela po regijama Republike Hrvatske kao i njihovi raspoloživi kapaciteti. U radu se također promatraju kongresni sadržaji u hotelima kao važan instrument pri smanjenju sezonalnosti turizma.This final paper analyzes congress hotels in Croatia. The specific standards of congress hotels are pointed out by regions of Croatia as well as their available capacities. This paper also observes the congress contents in hotels as one of the most important instrument in lowering seasonality of tourism
Kvaliteta bagremovog meda Krapinsko-zagorske županije
No full textMed je sladak, gust i viskozan proizvod karakteristiĉnog okusa i mirisa. Proizvode ga medonosne pĉele iz nektara i medljike. Na kvalitetu meda utjeĉu botaniĉko i geografsko podrijetlo, okolišni uvjeti, podrijetlo pĉela, naĉin prerade i uvjeti skladištenja. Pomoću navedenih parametara moţe se ustanoviti zrelost i svjeţina meda, duljina termiĉke obrade, duljina skladištenja, te je li med patvoren. U istraţivanju provedenom na 28 uzoraka bagremovog meda odreĊivani su neki od fizikalno-kemijskih parametara koji daju uvid u kvalitetu meda: udio prolina i 5-hidroksimetilfurfuraldehida (HMF) te aktivnost invertaze. Udio prolina kretao se u rasponu od 44,6 do 427,2 mg/kg, udio HMF-a od 0,8 do 17,9 mg/kg i aktivnost invertaze od 2,1 do 16,3 IN. Koliĉina prolina je u 16 od 28 uzoraka manja od koliĉine utvrĊene zahtjevima Codex Alimentarius-a što ukazuje kako je rijeĉ o vrsti meda s prirodno niskim udjelom prolina. Pošto su koliĉine HMF-a i aktivnosti invertaze u skladu sa zahtjevima Pravilnika i CAC-a, moţe se zakljuĉiti kako je med bio dobre kakvoće, svjeţine i nije bio dugo skladišten.Honey is sweet, highly concentrated and viscous product with characteristic flavour and aroma. It is produced by honeybees from the nectar and the honeydew. Botanical and geographical origin, environmental conditions, the origin of bees, the method of processing and storage conditions influence the honey quality. Using this parameters maturity as honey freshness, heat treatment lenght, storage lenght and honey adulteration can be determinated. In this study, on 28 samples of acacia honey, some physical-chemical parameters that affect the quality of honey (the amount of proline, the proportion of 5-hydroxymethylfurfualdehide (HMF) and invertase activity) were determinated. The amount of proline ranged from 44,6 to 427,2 mg/kg, HMF share from 0,8 to 17,9 mg/kg and the activity of invertase from 2,1 to 16,3 IN. The amount of proline in 16 of 28 samples is less than the amount specified in requirements of the Codex Alimentarius Commission what indicates that it is a type of honey with a naturally low proline. Since the activity of invertase and HMF are in accordance with the requirements of the Ordinance and the CAC, it can be concluded that honey had good quality, freshness and has not been long stored