Pregled bibliografske jedinice broj: 784869
The structure of excise duties on cigarettes in the Republic of Croatia
The structure of excise duties on cigarettes in the Republic of Croatia // Newsletter (Institute of Public Finance), 15 (2013), 78; 1-12 doi:10.3326/nle.2013.78 (nije recenziran, popularan rad, ostalo)
CROSBI ID: 784869 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
The structure of excise duties on cigarettes in the Republic of Croatia
Autori
Bajo, Anto ; Primorac, Marko
Izvornik
Newsletter (Institute of Public Finance) (1333-4417) 15
(2013), 78;
1-12
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, popularan rad, ostalo
Ključne riječi
excise duties on cigarettes ; Croatia
Sažetak
Croatia was approved a transition period, until 2017, for full harmonization of excise duties on cigarettes with EU Directives. Further harmonization will lead to the growth of excise duties and cigarette prices. In addition to the amount of the excise, special attention has to be devoted to its structure which can significantly affect the size of government revenues. Legislative changes of the excise’s structure should be preceded by a thorough analysis of its fiscal and economic impacts
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Ustanove:
Ekonomski fakultet, Zagreb,
Institut za javne financije, Zagreb
Profili:
Marko Primorac
(autor)
