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Title:
TROŠARINSKI SISTEM V RS IN KONTROLA GIBANJA TROŠARINSKIH IZDELKOV
Authors:
ID
Vitežnik, Dejan
(Author)
ID
Strašek, Sebastjan
(Mentor)
More about this mentor...
Files:
VS_Viteznik_Dejan_2016.pdf
(1,14 MB)
MD5: 7121C2EC328099590FA710BEFAD3DFCA
Language:
Slovenian
Work type:
Undergraduate thesis
Typology:
2.11 - Undergraduate Thesis
Organization:
EPF - Faculty of Business and Economics
Abstract:
Trošarine opredeljujemo kot selektivne davke in obremenjujejo le potrošnjo določenih proizvodov, ki so se skozi čas spreminjali. Te tri skupine izdelkov so alkohol in alkoholne pijače, tobačni izdelki in tobak ter energenti in električna energija. V Sloveniji so trošarine stopile v veljavo s 1. julijem 1999. Vsak premik trošarinskih izdelkov je pod nadzorom, tako tistih, sproščenih v porabo, kot tudi tistih, ki se pošiljajo pod režimom odloga plačila trošarine. Za trošarinske izdelke, ki se gibljejo pod režimom odloga plačila trošarine, velja poseben nadzor, saj za njih še niso bile plačane dajatve. Ta premik se nadzira s pomočjo sistema za računalniško podporo gibanja trošarinskih izdelkov – EMCS. Minimalna stopnja trošarine je določena s strani EU, medtem ko je dejanska stopnja trošarine prepuščena izbiri posamezne države.
Keywords:
trošarina
,
trošarinski izdelki
,
trošarinski sistem
,
gibanje trošarinskih izdelkov
,
režim odloga plačila trošarine
Place of publishing:
Maribor
Publisher:
[D. Vitežnik]
Year of publishing:
2016
PID:
20.500.12556/DKUM-58209
UDC:
336.22
COBISS.SI-ID:
12312604
NUK URN:
URN:SI:UM:DK:KOT5DK55
Publication date in DKUM:
08.06.2016
Views:
963
Downloads:
197
Metadata:
Categories:
EPF
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:
VITEŽNIK, Dejan, 2016,
TROŠARINSKI SISTEM V RS IN KONTROLA GIBANJA TROŠARINSKIH IZDELKOV
[online]. Bachelor’s thesis. Maribor : D. Vitežnik. [Accessed 13 April 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=58209
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Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.
Secondary language
Language:
English
Title:
EXCISE SYSTEM IN RS AND CONTROL OF EXCISABLE PRODUCTS MOVEMENT
Abstract:
Excise duties are defined as selective consumption taxes and are applied only to certain groups of products which have changed over time. This three groups are alcohol and alcoholic beverages, cigarettes and tobacco and energy and eletricity. In Slovenia, excise dutyes enter into force on 1 July 1999. Each movement of excise product is under control, so for those released for consumption, as well also for excise goods under duty suspension. Excise goods under duty suspension are under special control, becouse for them the duty tax are not paid yet. This movement are controlled by computerised system for monitoring the movement of excise goods under duty suspension called EMCS. Minimum excise duty rates that must be applied are set down by EU legislation, while the actual rate of excise duty is left to the discretion of each country.
Keywords:
Excise Duty
,
Excisable Products
,
Excise System
,
Movement of Excisable Products
,
Duty Suspension
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