TROŠARINE – POSEBNI POREZ NA KAVU I OPOREZIVANJE DUHANSKIH PROIZVODA

Trošarine su specifičan oblik neizravnih poreza. Ovo je jedan od najstarijih poreznih oblika, a u Hrvatskoj se primjenjuju od 1993. godine. proizvodi koji se najčešće oporezuju trošarinama su duhan i njegove prerađevine, električna energija i energenti te alkohol i alkoholna pića. Prihodi od trošarina i posebnih poreza čine značajan dio ukupnih prihoda državnog proračuna. Cilj rada je prikazivanje procesa oporezivanja trošarinama, također cilj je pojašnjavanje uloge trošarina u poreznom sustavu kako bi se shvatio njihov značaj. Cilj je prikazati prihode od trošarina u Republici Hrvatskoj te prikazivanje visina trošarina u Europskoj Uniji. Fokus je stavljen na trošarinsko oporezivanje duhana i duhanskih proizvoda te na posebne poreze na kavu. Odgovoreno je pitanje o prostoru za povećanje visina trošarina. Excise duties are a specific form of indirect taxes. This is one of the oldest forms of taxation, in Croatia it has been applied since 1993. The products that are most often taxed with excise duties are tobacco and tobacco products; energy and electricity products; alcohol and alcoholic beverages. Revenues from excise duties and special taxes make up a significant part of the total revenues of the state budget. The aim of the work is to show the process of taxation with excise duties, also the aim is to clarify the role of excise duties in the tax system for better understand in of their significance. The goal is to show revenues from excise duties in the Republic of Croatia and to show the amounts of excise duties in the European Union. The focus is put on excise taxation of tobacco and tobacco products and special taxes on coffee. The question about the scope for increasing excise duties has been answered.