TROŠARINE NA KAVU U RH

Excise duties are a special form of sales tax and one of the oldest tax forms. The consumption of certain products such as alcohol, cigarettes or gasoline is often accompanied by an extra tax called excise, excise or special tax, along with the usual general sales tax or VAT. The main purpose of this paper was to investigate and explain excise duties from the beginning of their application to date and to answer the question of which properties have good excise duties, and with which they are more burdened with another tax form. Focusing on coffee excise in the Republic of Croatia was the answer to the question of calculation of excise duties and their characteristics in general.