Trošarina na duhan i duhanske proizvode

undergraduate thesis

• Title (english): Excise duty on tobacco and other tobacco products
• Author: Silvio Stapić
• Mentor: Irena Klemenčić (mentor)
• Committee member: Irena Klemenčić (predsjednik povjerenstva)
• Committee member: Jasna Bogovac (član povjerenstva)
• Committee member: Tereza Rogić Lugarić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2023-07-05, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

SAŽETAK
U ovom radu nastoji se pobliže objasniti pojam trošarina, s posebnim naglaskom na trošarine na duhanske prerađevine i duhanske proizvode. Duhan seže daleko u povijest i način njegove uporabe se znatno mijenjao tijekom njegovog razvoja. Rasprostranjena i učestala uporaba duhana je prethodila potrebi država da uvode razne restrikcije pa i oporezuju takvu vrstu proizvoda. Trošarine su neizravni porezi kojima se oporezuje potrošnja određenih proizvoda. U Republici Hrvatskoj 1993. je uvedeno 9 trošarina u koje se ubrajaju i trošarine na duhanske prerađevine i duhanske proizvode. Trošarinsko oporezivanje opravdavaju razni fiskalni i nefiskalni ciljevi koji utječu na državni proračun, ponašanje poreznih obveznika i krajnjih potrošača, ali i na duhansku industriju. Ovo područje oporezivanje je iznimno osjetljivo s obzirom na to koliko ljudi upotrebljava ove vrste proizvoda i na koliko njih oporezivanje utječe. Trošarinski sustav oporezivanja u Republici Hrvatskoj je usklađen sa sustavom Europske unije te predstavlja izdašan izvor prihoda državnom proračunu Republike Hrvatske. Osim socijalnih, zdravstvenih i drugih negativnih učinaka koji proizilaze iz duhanskih prerađevina i duhanskih proizvoda, veliki problem predstavlja i ilegalno krijumčarenje duhana koje u najvećoj mjeri oštećuje državni proračun.

Abstract (english)

In this paper term excise duties will tried to be explained with special emphasis on excise duties on tobacco products. Tobacco goes a long way in history and the way it's used has been considerably changing during its development. The wide and frequent use of tobacco preceded the need of countries to introduce various restrictions and even tax this type of product. Excise duties are indirect taxes that tax the consumption of certain products. In 1993, 9 excise duties were introduced in the Republic of Croatia, including excise duties on tobacco products and tobacco products. Excise taxation is justified by various fiscal and non-fiscal goals that affect the state budget, the behavior of taxpayers and end consumers, as well as the tobacco industry. This area of taxation is very sensible considering how many people are using these kind of products and how many the taxation affects. The excise tax system in the Republic of Croatia is harmonized with the system of the European Union and represents a generous source of revenue for the state budget of the Republic of Croatia. Except social, health and other negative effects arising from tobacco products, a major problem is also illegal tobacco smuggling which damages state budget.

• Keywords: porezi; trošarine; duhanske prerađevine; duhanski proizvodi; cigarete; harmonizacija; krijumčarenje
• Keywords (english): taxes; excise duties; tobacco products; cigarettes; harmonization; smuggling
• Language: croatian
• URN:NBN: urn:nbn:hr:199:785352
• Study programme: Title: Tax Studies; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni/a prvostupnik/prvostupnica porezne struke (stručni/a prvostupnik/prvostupnica porezne struke)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-07-10 09:45:37