The structure of excise duties on cigarettes in the Republic of Croatia

Croatia was approved a transition period, until 2017, for full harmonization of excise duties on cigarettes with EU Directives. Further harmonization will lead to the growth of excise duties and cigarette prices. In addition to the amount of the excise, special attention has to be devoted to its structure, which can significantly affect the size of government revenues. Legislative changes of the excise’sin excise structure should be preceded by a thorough analysis of theits fiscal and economic impacts