Posebni porez na alkohol i alkoholna pića

undergraduate thesis

• Title (english): Excise duty on alcohol and alchoholic beverages
• Author: Ronea Sahor
• Mentor: Sonja Cindori (mentor)
• Committee member: Sonja Cindori (predsjednik povjerenstva)
• Committee member: Jasna Bogovac (član povjerenstva)
• Committee member: Irena Klemenčić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2024-09-30, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Ovaj završni rad bavi se posebnim porezom na alkohol i alkoholna pića, važnim instrumentom fiskalne politike usmjerenim na regulaciju potrošnje i povećanje državnih prihoda. Porez na alkohol ima tri ključna cilja: fiskalni (prikupljanje prihoda), zdravstveni (smanjenje konzumacije) i društveni (smanjenje štetnih učinaka). U Hrvatskoj se trošarine na alkohol primjenjuju prema pravilima Europske unije, s posebnim stopama za male proizvođače piva, vina i destilata. Trošarina se razlikuje prema količini alkohola u piću. Visoke trošarine služe kao alat za smanjenje zloupotrebe alkohola i smanjenje bolesti povezanih s njegovom konzumacijom. Skandinavske zemlje, poput Finske, imaju najviše poreze na alkohol zbog visokih zdravstvenih i socijalnih troškova, dok Njemačka podržava pivsku industriju minimalnim stopama. Harmonizacija unutar EU omogućava slobodan promet alkoholnih proizvoda. U Hrvatskoj male nezavisne pivovare i destilerije imaju povlaštene porezne stope, čime se potiče razvoj malih proizvođača. Cilj poreza nije samo prikupljanje prihoda, već i smanjenje troškova povezanih s alkoholizmom, nasiljem i prometnim nesrećama. Povijesno gledano, porezi na alkohol postoje od drevnog Egipta, a danas su važan dio modernih fiskalnih sustava.

Abstract (english)

This final paper addresses the special tax on alcohol and alcoholic beverages, an important fiscal policy instrument aimed at regulating consumption and increasing state revenue. The tax on alcohol has three key objectives: fiscal (revenue collection), health (reducing consumption), and social (reducing harmful effects). In Croatia, excise duties on alcohol are applied according to European Union regulations, with special rates for small producers of beer, wine, and spirits. The excise duty varies according to the alcohol content in the beverage. High excise duties serve as a tool to reduce alcohol abuse and alcohol-related illnesses. Scandinavian countries, like Finland, have the highest alcohol taxes due to high health and social costs, while Germany supports its beer industry with minimal rates. Harmonization within the EU enables the free movement of alcoholic products. In Croatia, small independent breweries and distilleries benefit from preferential tax rates, encouraging the development of small producers. The aim of the tax is not only revenue collection but also reducing costs associated with alcoholism, violence, and traffic accidents. Historically, taxes on alcohol have existed since ancient Egypt, and today they are an important part of modern fiscal systems.

• Keywords: posebni porez; alkohol; trošarine; oporezivanje; fiskalna politika; zdravstveni ciljevi; Hrvatska; Europska unija; mali proizvođači; porezne stope
• Keywords (english): alcohol; excise duties; taxation; fiscal policy; health objectives; Croatia; European Union; small producers; tax rates
• Language: croatian
• URN:NBN: urn:nbn:hr:199:704492
• Study programme: Title: Tax; Study programme type: professional; Study level: undergraduate; Academic / professional title: prvostupnik/prvostupnica (baccalaureus/baccalaurea) porezne struke (prvostupnik/prvostupnica (baccalaureus/baccalaurea) porezne struke)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2024-10-05 07:12:44