TROŠARINA KAO EKSTERNA VARIJABLA (ZA CIGARETE) NA RAZINI DRŽAVE I LOKALNE ZAJEDNICE U BiH
EXCISE TAX AS EXTERNAL VARIABLE (ON TABACCO PRODUCTS) AT STATE AND LOCAL COMMUNITIES IN BIH

Summary/Abstract: The subject of this paper is the movement and accounting for excise tax as a separate subsystem of sales tax, with an emphasis on tobacco products. Since the excise tax on tobacco products is a specific category of excisable products, it is possible to fully distance it from other products. Unlike other excise goods, excise taxes on tobacco products can not be distinguished by the criterion of luxury and by the criterion of harm to health. This paper explains the reasons, effects and the basic characteristics of excise taxes, and full adjustment of the special tax. The aim of the research paper is to present and analyze the system of excise tax revenue in Bosnia and Herzegovina, with special reference to the excise tax on tobacco products. Furthermore the aim is to explore how the excise tax system in Bosnia and Herzegovina functions and how the funds from excise taxes are collected, and where exactly they are expended.

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