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Title:
PRIMERJAVA TROŠARIN MED SLOVENIJO IN IZBRANIMI DRŽAVAMI ČLANICAMI EU
Authors:
ID
Kašnik, Maja
(Author)
ID
Markovič Hribernik, Tanja
(Mentor)
More about this mentor...
Files:
UNI_Kasnik_Maja_2010.pdf
(408,43 KB)
MD5: 94CFAE525A18984477FFED3D996A8A13
PID:
20.500.12556/dkum/7e44e485-3cbc-4ce1-bf8d-34ce3587b6f0
Language:
Slovenian
Work type:
Final seminar paper
Organization:
EPF - Faculty of Business and Economics
Abstract:
V diplomskem seminarju smo prikazali osnovne značilnosti trošarinskih izdelkov ter spremembe trošarin in predvideno gibanje trošarin v prihodnosti, ter naredili primerjavo trošarinskih stopenj izbranih držav članic Evropske unije, vključno Slovenije. Analizirali smo tudi vpliv trošarin na proračun Republike Slovenije in proračune izbranih držav članic Evropske unije. Višino trošarin si države članice določajo same, Evropska unija jim samo predpiše minimalno trošarino. Na osnovi višine trošarin med izbranimi državami članicami Evropske unije ugotavljamo, da so slovenske trošarine primerljive s trošarinami v izbranih državah članicah Evropske unije.
Keywords:
Ključne besede: • Trošarinski izdelki • Proračun • Države članice Evropske unije • Trošarinska stopnja
Place of publishing:
Maribor
Publisher:
[M. Kašnik]
Year of publishing:
2010
PID:
20.500.12556/DKUM-15667
UDC:
336.22
COBISS.SI-ID:
10462748
NUK URN:
URN:SI:UM:DK:YLZ9MMXK
Publication date in DKUM:
06.12.2010
Views:
3624
Downloads:
345
Metadata:
Categories:
EPF
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Secondary language
Language:
English
Title:
COMPARISON OF EXCISE TAXES BETWEEN SLOVENIA AND SOME OTHER COUNTRIES OF EU
Abstract:
The basic characteristics of the excise products, the alteration of the excise duties and provided circulation of the excise duties in the future are described in this diploma paper, as well as the comparison of the excise rates of the selected Member States of the European Union, including Slovenia. The influences on the excise duties of the state budget of the Republic of Slovenia and the budget of the European Union are also analyzed. The Member States of the European Union determine their excise rate themselves, the European Union only prescribes the minimal excise duty. Based on a comparison of the amount of excise duties between selected Member States of the European Union note that the Slovenian excise duties are comparable with excise duties in selected Member States of the European Union.
Keywords:
Key-words: • Excise products • Budget • Member states of the European union • Excise rate
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