Special taxes and excise duties in the Republic of Croatia

Abstract

U ovom diplomskom radu analiziraju se posebne trošarine i porezi u Republici Hrvatskoj. Cilj rada je pružiti pregled trenutnog stanja trošarina i poreza u Republici Hrvatskoj te pružiti pregled njihovih teorijskih obilježja. Osim toga, pruža se pregled teorijskih pojmova trošarina i poreza te će se utvrditi vrste posebnih poreza i trošarina. Države koriste porezni sustav u svrhu plaćanja potreba vlade koje mogu bit javne ili zajedničke, odnosno dogovorene kako bi se ostvarile nacionalne potrebe. Najvećim dijelom prevladavaju porezi na prihod pojedinca i na prihod poduzeća, a od ostalih ističu se porezi na nasljedstvo, bogatstvo, nekretnine, darove, pa tako i porezi na imovinu, promet, carine, plaće i slično. Ekonomski stav razmatra oporezivanje kao prijenos bogatstva s kućanstva ili poduzeća na državu. Stoga je oporezivanje tema o kojoj se puno raspravlja. U skladu s tim, potrebno je svakodnevno praćenje trošarina i poreza. Razumijevanje trošarina i poreza objašnjava se usporedbom trošarina i poreza Republike Hrvatske sa zemljama iz regije i Europske Unije. Također, razumijevanje trošarina i poreza prikazat će se na primjeru trgovačkog društva INA d.d. te kroz prikaz uloga posebnih poreza u proračunu Republike Hrvatske.This thesis analyzes special excise duties and taxes in the Republic of Croatia. The aim of the paper is to provide an overview of the current state of excise duty and taxes in the Republic of Croatia and to provide an overview of their theoretical features. In addition, an overview of the theoretical concepts of excise duties and taxes is provided, and the types of special taxes and excise duties will be determined. States use the tax system for the purpose of paying for the needs of the government, which can be public or common, that is, agreed upon to meet national needs. For the most part, taxes on individual income and corporate income prevail, while among others, inheritance, wealth, real estate, gifts, property taxes, traffic, customs, wages and the like stand out. The economic view considers taxation as a transfer of wealth from a household or business to the state. Therefore, taxation is a much-discussed topic. Accordingly, daily monitoring of excise duty and taxes is necessary. Understanding excise duties and taxes is explained by comparing the excise duties and taxes of the Republic of Croatia with countries from the region and the European Union. Also, the understanding of excise duty and taxes will be shown on the example of the trading company INA d.d. and through the presentation of the role of special taxes in the budget of the Republic of Croatia