SPECIAL SALES TAXES AND ECOLOGICAL PUBLIC CONTRIBUTION:
Special Sales Taxes and Ecological Public Contribution
Chair of Financial Law and Financial Science
Special Sales Taxes and Ecological Public Contribution
Study: Tax - 4. semester
Code: 111456
ECTS: 4.0
Course coordinators: izv. prof. dr. sc. Sonja Cindori
Lecturers: izv. prof. dr. sc. Sonja Cindori - Exercises
Exam dates:
  • 31. 08. 2020.
  • 14. 09. 2020.
Exam registration: Studomat
Basic data
Special Sales Taxes and Ecological Public Contribution Tax - 4. semester
4.0 111456
Lecturer in charge Consultations Location
izv. prof. dr. sc. Sonja Cindori

Wednesday, 10 - 11

Ćirilometodska 4, room 48
Lecturer Consultations Location
izv. prof. dr. sc. Sonja Cindori (Exercises)

Wednesday, 10 - 11

Ćirilometodska 4, room 48
Literature
Jelčić, B., Lončarić Horvat, O., Šimović, J., Arbutina H.; Financijsko pravo i financijska znanost; Narodne novine (2008)
Mijatović, N; Oporezivanje prometa; Pravni fakultet, Zagreb (2005)
Skupina autora; Pravo okoliša; Pravni Fakultet, Zagreb (2003)
Zakon o trošarinama;
Porez na premije osiguranja od automobilske odgovornosti i premije kasko osiguranja cestovnih vozila;
Zakon o posebnom porezu na kavu i bezalkoholna pića;
Description
Introduction- public revenues. Historical development of special sales taxes. Definition and basic characteristics of special sales taxes. Reasons for implementing special sales taxes. The fiscal role of special sales taxes. Harmonisation of special sales taxes in the european union. The system of special sales taxes in the republic of croatia. Ecological public contribution. Types of ecological contributions. Comparative experiences. The system of ecological public contribution in the republic of Croatia.
Exam dates
31. 08. 2020.
14. 09. 2020.