| Abstract | Posebni porezi u hrvatskom poreznom sustavu su posebna vrsta poreza kojim se oporezuje određena vrsta proizvoda kao što su kava, alkoholna pića, pivo, duhanski proizvodi, energenti, bezalkoholna pića, premije osiguranja automobila i na motorna vozila. Mjere se u apsolutnom iznosu i to po jedinici mjere određenog proizvoda (Litra, Kilogrami, komadi itd.) Glavna razlika između tih poreza u odnosu prema drugima jest lakše naplaćivanje, manji broj poreznih obveznika i iskoristivosti. Posebni porez plaćaju uvoznici i nabavljači koji te proizvode dobivaju iz inozemstva, osim poreznih obveznika koji su oslobođeni plaćati te poreze prema carinskim propisima. Prva trošarina uvedena je za kavu dok su se poslije uvele trošarine za naftne derivate , duhan i duhanske proizvode , alkoholna pića, sva bezalkoholna pića i uvezene automobile. |
| Abstract (english) | Special taxes in the Croatian tax system are a special type of tax that taxes certain types of products such as coffee, alcoholic beverages, beer, tobacco products, energy sources, nonalcoholic beverages, insurance premiums on cars, motor vehicles. They are measured in absolute amounts and only be the measurements of the specific product (Liters, Kilograms, pieces, etc.). The main difference between these taxes in relation to others is easier collection, small number of taxpayers and usability. A special tax is paid by importers and suppliers who obtain these products from abroad, except for taxpayers who are exempt from paying these taxes according to customs regulations. The first excise duty was introduced for coffee, while later excise duties were introduced for oil derivates, tobacco and tobacco products, alcoholic beverages, all non-alcoholic beverages and imported cars. |
