Excise duties in the Republic of Croatia and their role in the tax system

U diplomskom radu na temu „Trošarine u Republici Hrvatskoj i njihova uloga u poreznom sustavu“ objašnjavaju se pojmovi trošarina, ciljevi primjene te njihova uloga u poreznom sustavu Republike Hrvatske. Cilj ovog rada je prikazati koje se vrste trošarina koriste u Republici Hrvatskoj, koliko su visoke te kakve učinke imaju na ekonomiju i na porezni sustav Republike Hrvatske. Trošarine su poseban oblik poreza na promet i jedan od najstarijih poreznih oblika. Kroz rad se prikazuje koje se trošarine koriste u Republici Hrvatskoj te njihov financijski učinak. Osim financijskog promatraju se i zdravstvene i socijalne dobrobiti korištenja trošarina. Slikama i grafikonima prikazana je struktura trošarina u državnom proračunu te njihov utjecaj na ekonomiju.The final paper on the topic "Excise duties in the Republic of Croatia and their role in the tax system" explains the concepts of excise duties, the objectives of application and their role in the tax system of the Republic of Croatia. The aim of this paper is to show what types of excise duties are used in the Republic of Croatia, how high they are and what effects they have on the economy and on the tax system of the Republic of Croatia. Excise duties are a special form of sales tax and one of the oldest tax forms. The paper presents which excise duties are used in the Republic of Croatia and their financial impact. In addition to financial, the health and social benefits of the use of excise duties are also observed. Pictures and charts show the structure of excise duties in the state budget and their impact on the economy