Zbornik, Vol. 37 No. 2, 2016.
Pregledni rad
https://doi.org/10.30925/zpfsr.37.2.5
OBJECTIVES AND EFFECTS DISCREPANCY OF TAX POLICY IN THE TOBACCO PRODUCTS TAXATION
Sonja Cindori
; Pravni fakultet Sveučilišta u Zagrebu
Tajana Petrović
; Porezna uprava, Koprivnica
Sažetak
Determination of the components of calculating excise value for tobacco products may result in mismatch of goals and fiscal policy effects, and in particular contradiction relating to health protection. Although an increase in excise value seeks to raise as much money as possible into national budget, excise value affects the reduction of customer base due to harmful effects of consumption such products. Importance of prevention diseases caused by the consumption of tobacco products and substitutes, as well as herbal products intended for smoking, is highlighted.
Though Republic of Croatia has harmonised legislation within the framework directive of European Union regarding regulating the subject area, non-compliance rates still stand out as a problem. To new European Union member states, including Croatia, transitional period is granted, during which the rates must be brought closer to the assigned ones. The result of the excise policy measures taken so far is reflected in the increased consumption of tobacco products taxed lower rates, but also increase in illegal trade, which raises the need for state intervention strengthening preventive and repressive measures, fiscal, criminal and economic policy.
Ključne riječi
tax; excise value; tobacco; evasion; smoking
Hrčak ID:
167172
URI
Datum izdavanja:
20.7.2016.
Posjeta: 1.904 *