Plačilo trošarine v Republiki Sloveniji in primerjava s plačilom v Republiki Malti

Tetičkovič, Melani

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Title:	Plačilo trošarine v Republiki Sloveniji in primerjava s plačilom v Republiki Malti
Authors:	ID Tetičkovič, Melani (Author) ID Jagrič, Vita (Mentor) More about this mentor...
Files:	VS_Tetickovic_Melani_2026.pdf (4,90 MB) MD5: B1E2E4B74ED971665F1099072E6E84FF
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Diplomsko delo obravnava tematiko trošarin, ki predstavljajo pomemben del davčne politike številnih držav, vključno s Slovenijo in Malto. Trošarine so posebna vrsta davkov, ki se zaračunavajo na potrošnjo določenih izdelkov, kot so alkoholne pijače, tobačni izdelki ter energenti. Takšni proizvodi so pogosto obdavčeni zaradi svojih potencialno škodljivih učinkov na zdravje ljudi in okolje. Namen trošarin je omejevanje njihove porabe ter zagotavljanje pomembnega vira prihodkov za državni proračun. Osrednji cilj naloge je raziskati in primerjati sisteme trošarin v Republiki Sloveniji in Republiki Malti. Pri tem se analiza osredotoča na zakonodajni okvir, davčne stopnje ter administrativne postopke, povezane z obračunavanjem in pobiranjem trošarin. V Republiki Sloveniji trošarine ureja Zakon o trošarinah (ZTro-1), ki določa pogoje za obračunavanje in plačevanje trošarin na alkoholne pijače, tobačne izdelke, energente ter električno energijo. Slovenski sistem sledi smernicam Evropske unije, kar vključuje usklajenost z evropskimi direktivami in uredbami, namenjenimi olajšanju čezmejne trgovine ter preprečevanju davčnih utaj. Trošarine se praviloma obračunajo glede na količino izdelka in se plačajo ob prvem prometu v Sloveniji. Tudi na Malti trošarine predstavljajo pomemben del davčnega sistema in so urejene z Zakonom o trošarinah (Cap. 382). Malteški sistem je prilagojen specifičnim gospodarskim značilnostim in potrebam malteškega trga. Diplomska naloga identificira več ključnih razlik med obema sistemoma. Na primer, slovenska zakonodaja predvideva določene administrativne poenostavitve za male proizvajalce piva, vina in žganih pijač, medtem ko malteški sistem omogoča odlog plačila trošarine do sprostitve izdelkov za porabo. V delu so analizirane tudi posebne oprostitve in izjeme pri plačilu trošarin, ki se razlikujejo glede na nacionalne posebnosti obeh držav.
Keywords:	davek, davčni sistem, plačilo trošarine, plačilna obveznost, davčni sistem, zakonodaja o trošarinah.
Place of publishing:	Maribor
Publisher:	M. Tetičkovič]
Year of publishing:	2025
PID:	20.500.12556/DKUM-94954
UDC:	336.22
COBISS.SI-ID:	277413891
Publication date in DKUM:	07.05.2026
Views:	144
Downloads:	14
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-SA 4.0, Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-sa/4.0/
Description:	A Creative Commons license that bans commercial use and requires the user to release any modified works under this license.
Licensing start date:	22.03.2026

Secondary language

Language:	English
Title:	Paymant of excise duty in the republic of slovenia and comparison with payment in the republic of malta
Abstract:	This thesis examines the issue of excise duties, which represent an important part of the tax policy of many countries, including Slovenia and Malta. Excise duties are a specific type of tax levied on the consumption of certain products such as alcoholic beverages, tobacco products, and energy sources. These products are often taxed due to their potentially harmful effects on human health and the environment. The purpose of excise duties is to limit their consumption and provide a significant source of revenue for the state budget. The main objective of the thesis is to investigate and compare the excise duty systems in the Republic of Slovenia and the Republic of Malta. The analysis focuses on the legislative framework, tax rates, and administrative procedures related to the calculation and collection of excise duties. In Slovenia, excise duties are regulated by the Excise Duty Act (ZTro-1), which defines the conditions for charging and paying excise on alcoholic beverages, tobacco products, energy sources, and electricity. The Slovenian system follows the guidelines of the European Union, which include alignment with EU directives and regulations aimed at facilitating cross-border trade and preventing tax evasion. Excise duties are generally calculated according to the quantity of the product and are paid at the time of its first release for consumption in Slovenia. In Malta, excise duties also represent an important part of the tax system and are regulated by the Excise Duty Act (Cap. 382). The Maltese system is adapted to the specific economic characteristics and needs of the Maltese market. The thesis identifies several key differences between the two systems. For example, Slovenian legislation provides certain administrative simplifications for small producers of beer, wine, and spirits, while the Maltese system allows for a deferral of excise payment until the products are released for consumption. The thesis also analyzes specific exemptions and exceptions in the payment of excise duties, which vary according to the national characteristics of both countries
Keywords:	tax, tax system, payment of excise duty, liability to pay, tax system, excise legislation.

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