The subject of this paper is a brief overview of the taxation system and excise duties in the Republic of Croatia with an emphasis on a special tax on coffee and soft drinks. In most countries, revenues from excise duties and special taxes are used to finance the budget of the central government and are also revenues of the state budget in the Republic of Croatia. This paper will look at how laws concerning the taxation of coffee and soft drinks have changed over the years. The work consists of seven different units. The first part of the paper is the introductory part in which the topic and methods of research while writing will be briefly presented. The second unit is intended to clarify the tax system and tax regulations in the Republic of Croatia, while the third part will clarify the role of excise duties in the tax system. The fourth part of the paper focuses on a special tax on coffee and soft drinks and studies its history from 1993 to the present day. The fifth part of the paper is a comparative part in which differences in the taxation of coffee and soft drinks will be presented from 1993 to the present day. The sixth unit is foreseen for the conclusion of the whole paper, while in the seventh unit the sources that were used during the research of the topic and the writing of the paper are written.