20.500.12556/DKUM-15667 PRIMERJAVA TROŠARIN MED SLOVENIJO IN IZBRANIMI DRŽAVAMI ČLANICAMI EU COMPARISON OF EXCISE TAXES BETWEEN SLOVENIA AND SOME OTHER COUNTRIES OF EU 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. 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. Ključne besede: • Trošarinski izdelki • Proračun • Države članice Evropske unije • Trošarinska stopnja Key-words: • Excise products • Budget • Member states of the European union • Excise rate true true false [M. Kašnik] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2010-09-16 11:38:05 2010-12-06 08:42:55 2022-04-13 07:29:20 2023-12-19 03:26:11 2010 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 10462748 URN:SI:UM:DK:YLZ9MMXK UNI_Kasnik_Maja_2010.pdf UNI_Kasnik_Maja_2010.pdf 1 94CFAE525A18984477FFED3D996A8A13 5b7addfd2d3661e691e79528e9546a8692bf9ba491caea0d8ec15676c265d58f 73c74d4a-7c04-11eb-bb7a-00155d0001ca 20.500.12556/dkum/7e44e485-3cbc-4ce1-bf8d-34ce3587b6f0 https://dk.um.si/Dokument.php?lang=slv&id=17331 Ekonomsko-poslovna fakulteta 0 0 0