Pregled bibliografske jedinice broj: 994150
A new Croatian Decree on the amounts of excise duty on petrol, gas oil and kerosene used as propellants
A new Croatian Decree on the amounts of excise duty on petrol, gas oil and kerosene used as propellants // Newsletter (Institute of Public Finance), 15 (2013), 79; 1-4 doi:10.3326/nle.2013.79 (nije recenziran, popularan rad, ostalo)
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Naslov
A new Croatian Decree on the amounts of excise duty on petrol, gas oil and kerosene used as propellants
Autori
Kuliš, Danijela
Izvornik
Newsletter (Institute of Public Finance) (1333-4417) 15
(2013), 79;
1-4
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, popularan rad, ostalo
Ključne riječi
excise duties ; Croatia
Sažetak
Excise duties on refined petroleum products have increased gradually over the last few years, in order to reach the minimum rates prescribed in the European Union. Upon Croatia's EU accession, the tax system has been extended to include other energy products which have previously not been taxed. Even before the latest Decree on the Amounts of Excise Duty on Petrol, Gas Oil and Kerosene used as Propellants (OG 109/13), the rates of almost all excise duties were in line with EU standards. However, higher excise rates are also aimed at collecting additional tax revenues for the state budget. Any increase in taxes affects, among other things, the prices of products and services, consumption and standard of living. Below is an analysis of the impact of application of the Decree on fuel prices.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija