The Issue of Excise Duty Calculation and Its Impact on Company Business Results

The diploma thesis addresses the excise duty system in Slovenia. The thesis primarily focuses first on the fundamentals of the excise duty system and its specific features implemented through the Excise Duty Act (ZTro).

Problem

The diploma thesis addresses the excise duty system in Slovenia.

Solution and Method

The thesis primarily focuses first on the fundamentals of the excise duty system and its specific features implemented through the Excise Duty Act (ZTro). In the past, a special sales tax replaced the Excise Duty Act, which was gradually introduced and upgraded in Slovenia in accordance with accession negotiations for joining the European Union. After entry into the fiscal and monetary system of the European Union, the ZTro was continuously harmonised with EU directives on the subject of excise duties.

As the most popular tax on excise goods, excise duty has accompanied the development of tax systems for quite some time. In the modern world, through indirect taxation (excise duties), articles such as alcohol, tobacco products and certain energy products, mainly from non-renewable sources, are most heavily taxed. The preparation and training of ** excise duty taxpayers** is one of the priorities of state tax policy.

In connection with training, a high level of supervision and calculation of excise duties is ensured. With the help of modern computer infrastructure, more comprehensive excise duty control (SEED) is being established in the European Union area to avoid double taxation and provide greater control over producers of excise goods. With the latest amendment to the ZTro, the accounting sector of companies is faced with additional challenges and innovations in the field of supervision over the proper and accurate keeping of records on excise duty taxpayers.