| Abstract | Trošarine još znane kao i akcize dio su ekonomske politike odnosno fiskalne funkcije oporezivanja prometa. Njihova najvažnija karakteristika je fiskalna izdašnost, ali imaju i izvjesnu ulogu i u vanjskoj trgovini. Trošarine se oporezuju kod proizvoda koji se upotrebljavaju kod velikog broja potrošača. Razlikujemo dvije vrste sustava oporezivanja, a to su harmonizirani i neharmonizirani sustav trošarina. Ulaskom Hrvatske u Europsku uniju posebni porezi mogu se podijeliti u dvije skupine odnosno na trošarine prilagođenoj zahtjevima Europske unije te na posebne poreze na promet koji nisu dio harmonizacije Europske unije. Neharmoniziran sustav trošarina je vrsta sustava oporezivanja koji nije prilagođen europskim zahtjevima. Posebni porezi dio su neharmonizoranog sustava te obuhvaćaju posebne poreze na kavu i bezalkoholna pića, motorna vozila te premije osiguranja i kasko. Posebni porezi koji se obračunavaju na kavu ovise o vrsti kave, a takvo pravilo vrijedi i za bezalkoholna pića samo što u njihovom slučaju visinu poreza određuje postotak šećera, metil-ksantina te taurina. Obveznik posebnog poreza je gospodarski subjekt koji sudjeluje u sustavu oporezivanja posebnog poreza prilikom kojeg je trebao ispuniti određene uvjete kako bi bio korisnik istog. Na specifičnom primjeru iz prakse prikazan je rad u vanjskoj trgovini, carinskom i trošarinskom poslovanju, te posebnim porezima, izrađen je i primjer za Takovo sok. Na njemu je vidljivo kako određena roba prilikom ulaska u Hrvatsku ne podliježe carinjenju zbog svog preferencijalnog, povlaštenog porijekla iz Republike Srbije. U radu su korišteni sekundarni izvori podataka iz stručnih i znanstvenih literatura. Metode koje su korištene su metoda usporedne analize koja je vidljiva na grafičkim prikazima, deskriptivna metoda u pojašnjavanju pojmova ključnih u ovom radu, metoda dedukcije i interakcije te sinteza. |
| Abstract (english) | Excise duties, also known as excise taxes, are part of the economic policy, that is, the fiscal function of traffic taxation. Their most important characteristic is fiscal generosity, but they also play a certain role in foreign trade. Excise duties are levied on products that are used by a large number of consumers. We distinguish between two types of taxation systems, namely the harmonized and non-harmonized excise tax systems. With Croatia's entry into the European Union, special taxes can be divided into two groups, i.e. excise duties adapted to the requirements of the European Union and special sales taxes that are not part of the harmonization of the European Union. A non-harmonized excise duty system is a type of taxation system that is not adapted to European requirements. Special taxes are part of a non- harmonized system and include special taxes on coffee and soft drinks, motor vehicles, and insurance and casco premiums. The special taxes that are calculated on coffee depend on the type of coffee, and such a rule also applies to non-alcoholic beverages, except that in their case the amount of tax is determined by the percentage of sugar, methyl-xanthine and taurine. A special tax payer is an economic entity that participates in the system of special tax taxation, during which it had to fulfill certain conditions in order to be a beneficiary of it. On a specific example from practice, the work in foreign trade, customs and excise operations, and special taxes is shown, an example for Takovo juice was also created. It shows that certain goods when entering Croatia are not subject to customs due to their preferential, privileged origin from the Republic of Serbia. The methods that were used are the method of comparative analysis, which is visible on the graphic displays, the descriptive method in clarifying the key terms in this paper, the method of deduction and interaction, and synthesis. |
