INDIRECT TAXES

U ovom radu prikazani su neizravni porezi koje čine PDV i trošarine. Oni su regulirani Zakonom o PDV-u i Zakonom o trošarinama. Ukratko je prikazan razvoj i povijest PDV-a tijekom godina te usporedba visina stope PDV-a s ostalim državama članicama Europske unije. Obrađena je porezna osnovica i porezni obveznik te mjesto oporezivanja. Tablično je prikazan cijeli ciklus obračuna PDV-a. U drugom dijelu rada prikazane su povijest i karakteristike trošarina, svi posebni porezi u Republici Hrvatskoj te je svaki posebni porez obrađen s primjerom iz prakse.This paper presents indirect taxes that make up VAT and excise duties. They are regulated by the Law on VAT and the Law on Excise Duties. The development and history of VAT over the years is briefly presented, as well as a comparison of VAT rates with other EU member states. The tax base and the taxpayer and the place of taxation were processed. The table shows the entire VAT calculation cycle. The second part of the paper presents the history and characteristics of excise duties, all special taxes in the Republic of Croatia, and each special tax is treated with an example from practice