| Abstract | "Rizik nastanka šteta od duhanskih proizvoda se stalno povećava, te ga je gotovo nemoguće izbjeći. Proizvodnja duhanskih proizvoda, ima neke pozitivne gospodarske učinake, ali je pretežno povezana s negativnim, zdravstvenim, socijalnim i ekološkim posljedicama. Prema statističkim podacima za Republiku Hrvatsku, pušenje počinje vrlo rano, te je veliki udio pušača u mladoj generaciji. Da bi strategija kontrole uporabe duhana bila učinkovita, te kako bi pušenje postalo društveno neprihvatljivo, brojni ključni elementi moraju zajednički funkcionirati. Ovaj je proces već započeo, pri čemu mnogi pušači svjesno odlučuju da neće pušiti u određenim privatnim prostorijama ili pred djecom. Utjecaj na zdravlje i smrtnost uzrokovanih pušenjem, najviše se očituje u srednjoj i starijoj dobi, međutim, navika se najčešće stječe i ustaljuje puno ranije te su stoga mladi primarna ciljna skupina u kojoj je potrebno nastojati smanjiti pojavu novih pušača ili im pomoći da se riješe te štetne navike. Spriječiti ljude da počnu koristiti duhan zahtijeva koordiniranu aktivnost koja uključuje partnerski pristup države, nevladinih organizacija, lokalnih zajednica i poduzetnika kroz smanjivanje utjecaja promidžbe duhanskih i srodnih proizvoda, podizanje svijesti o učincima duhanskog dima na zdravlje pušača i nepušača – javnim informiranjem i edukacijom i ograničavanje dostupnosti duhanskih i srodnih proizvoda maloljetnim osobama i mladima. Zabrana pušenja u javno dostupnim prostorima je pitanje osobne slobode pojedinca. U duhu liberalizma trebala bi se definirati rješenja kojima se ne ograničava osobnu slobodu. Pušačima bi stoga trebalo zadržati slobodu pušenja u privatnim prostorima i otvorenim javnim prostorima, a nepušačima uvjete da budu zaštićeni od duhanskog dima koji ih pretvara u pasivne pušače u unutarnjim javnom dostupnim prostorima, među kojima su barovi, kafići i klubovi. Vjerujem da bi s time pao i broj pušača, ili bi se konzumacija barem smanjila, kao što to možemo vidjeti iz primjera drugih zemalja. Trošarina na duhan i duhanske proizvode ovdje igra veliku ulogu. Međutim, uz porast trošarine, raste i porast crnog tržišta, stoga država pri nametanju većih trošarina mora biti izričito oprezna, te postrožiti mjere carinske kontrole i međunarodnu suradnju u borbi protiv trošarinske evazije.
Trošarine se uvode zbog potrebe za izdašnim i stalnim prihodima (fiskalni), kao i socijalni, zdravstveni, ekološki i drugi razlozi (nefiskalni). Oporezivanje trošarinama se u pravilu temelji na jasnim i jednostavnim kriterijima oporezivanja, podrazumijeva jednostavno ubiranje poreza uz male administrativne troškove i suženi prostor za poreznu evaziju uz činjenicu da je broj trošarinskih obveznika relativno malen i iste je lako utvrditi. Trošarinsko oporezivanje podrazumijeva i sustav oporezivanja koji na jednostavno provediv način, uz fiskalne, treba ostvarivati i određene nefiskalne, odnosno opće interese i konkretne javne probitke, kao što su zaštita i očuvanje okoliša i prirode, zaštita zdravlja i općenito promicanje općih i specifičnih javnozdravstvenih interesa, doprinos stvaranju poticajnog okruženja za ostvarivanja ušteda u potrošnji prirodnih i drugih resursa od posebnog općeg ili strateškog interesa. Trošarine se također mogu uvesti kako bi se u porezni sustav uvela progresivnost, kao primjerice oporezivanje luksuznih proizvoda koje uglavnom troše pojedinci s visokim dohocima. Proizvodi koji predstavljaju predmete trošarinskog oporezivanja su takvi proizvodi čija je potražnja relativno neelastična (alkohol, duhan, energenti), odnosno uvođenje trošarina i rast cijena tih proizvoda neće bitno utjecati na smanjenje količina njihove potrošnje. Prihodi od trošarina, u većini država, služe za financiranje proračuna središnje države. Republika Hrvatska slijedi isti primjer, te su trošarine kao i posebni porezi, važan prihod državnog proračuna". |
| Abstract (english) | "The risk of damage from tobacco products is constantly increasing, and it is almost impossible to avoid it. The production of tobacco products has some positive economic effects, but it is mostly associated with negative health, social and environmental consequences. According to statistical data for the Republic of Croatia, smoking starts very early, and a large proportion of smokers are in the younger generation. For a tobacco control strategy to be effective, and for smoking to become socially unacceptable, a number of key elements must work together. This process has already begun, with many smokers consciously choosing to quit smoking in certain private rooms or in front of the children. The impact on health and mortality caused by smoking is most evident in middle and old age, however, the habit is most often acquired and established much earlier and therefore young people are the primary target group in which it is necessary to try to reduce the emergence of new smokers or to help them get rid of this harmful habit. To prevent people from starting to use tobacco requires a coordinated activity that includes a partnership approach of the state, non-governmental organizations, local communities and entrepreneurs through reducing the influence of the promotion of tobacco and related products, raising awareness of the effects of tobacco smoke on the health of smokers and non-smokers - through public information and education and limiting availability tobacco and related products to minors and young people. Prohibition of smoking in publicly accessible spaces is a matter of personal freedom of the individual. In the spirit of liberalism, solutions should be defined that do not limit personal freedom. Smokers should therefore retain the freedom to smoke in private spaces and open public spaces, and non-smokers the conditions to be protected from tobacco smoke that turns them into passive smokers in indoor publicly accessible spaces, including bars, cafes and clubs. I believe that with this, the number of smokers would also decrease, or at least consumption would decrease, as we can see from the examples of other countries. Excise duty on tobacco and tobacco products plays a big role here. However, with the increase in excise duty, the black market is also increasing, so the state must be especially careful when imposing higher excise duties, and tighten customs control measures and international cooperation in the fight against excise evasion.
Excise duties are introduced due to the need for generous and constant income (fiscal), as well as social, health, environmental and other reasons (non-fiscal). As a rule, excise taxation is based on clear and simple taxation criteria, it implies simple tax collection with low administrative costs and narrowed scope for tax evasion, in addition to the fact that the number of excise payers is relatively small and easily determinable. Excise taxation also includes a system of taxation which, in an easily enforceable manner, in addition to fiscal ones, should achieve certain non-fiscal, i.e. general interests and specific public benefits, such as protection and preservation of the environment and nature, health protection and general promotion of general and specific public health interests, contribution to the creation of a stimulating environment for achieving savings in the consumption of natural and other resources of special general or strategic interest. Excise duties can also be introduced to include progressivity into the tax system, such as taxing luxury goods that are mainly consumed by high-income individuals. Products that are subject to excise taxation are such products whose demand is relatively inelastic (alcohol, tobacco, energy products), that is, the introduction of excise duties and the rise in prices of these products will not significantly affect the reduction of their consumption. Revenues from excise duties, in most states, are used to finance the budget of the central government. The Republic of Croatia follows the same example, and excise duties, as well as special taxes, are an important income of the state budget". |
