| Abstract | Fiskalni sustav kao temeljni sustav Republike Hrvatske, Europske unije, ali i ostatka svijeta, neizostavan je dio svakog subjekta. Ključna uloga samog sustava je ostvarivanje prihoda putem kojih se pokrivaju državni troškovi, ali i financiraju javne potrebe, odnosno javni interesi. Najpoznatiji način kako država, ali i jedinice lokalne i regionalne samouprave stječu prihode je uvođenjem i provođenjem raznih obligatornih i fakultativnih poreza – riječ je o porezu na dohodak, porezu na dodatnu vrijednost, ali i o posebnim porezima koji su, možemo tako reći, obligatorno fakultativne prirode. Posebni porezi, odnosno trošarine, vrsta su poreza kojima se oporezuje potrošnja određenih proizvoda. Tu ubrajamo, na primjer, poseban porez na kavu i bezalkoholna pića, poseban porez na motorna vozila i slično. Porezi su to koji su regulirani uredbama na razini Europske unije, što znači da svaka država članica isti mora implementirati u svoje zakonodavstvo. Rad je koncipiran na način da u uvodnom djelu i nekoliko sljedećih cjelina upoznamo sam pojam poreza i fiskalnog sustava. Nakon čega se fokusiramo na podjelu posebnih poreza i njihovu implementaciju u sustav Republike Hrvatske te na kraju dolazimo do zaključka koja je njihova važnost i uloga da su regulirani na razini cijele zajednice kao što je Europska unija. |
| Abstract (english) | The fiscal system, as a fundamental system of the Republic of Croatia, the European Union, and indeed the rest of the world, is an indispensable part of every entity. The key role of the system itself is to generate revenue to cover state expenses and finance public needs, or public interests. The most well-known way in which states, as well as local and regional government units, acquire revenue is though the introduction and implementation of various mandatory and optional taxes – these include income tax, value-added tax, as well as excises which are, we could say, o fan obligatorily optional nature. Excises, or excise duties, are a type of tax levied on the consumption of certain products. These include, for example, excise on coffee and soft drinks, excise on motor vehicles, and so on. These taxes are regulated by regulations at the European Union level, meaning that each member state must implement them into its legislation. The paper is structured in a way that in the introductory part and several subsequent sections, we familiarize ourselves with the concept of excise and the fiscal system. Following this, we focus on the division of excises and their implementation in the system of the Republic of Croatia, and finally, we arrive at the conclusion of their importance and role, being regulated at the level of the entire community such as the European Union. |
