This thesis analyzes special excise duties and taxes in the Republic of Croatia. The aim of the paper is to provide an overview of the current state of excise duty and taxes in the Republic of Croatia and to provide an overview of their theoretical features. In addition, an overview of the theoretical concepts of excise duties and taxes is provided, and the types of special taxes and excise duties will be determined. States use the tax system for the purpose of paying for the needs of the government, which can be public or common, that is, agreed upon to meet national needs. For the most part, taxes on individual income and corporate income prevail, while among others, inheritance, wealth, real estate, gifts, property taxes, traffic, customs, wages and the like stand out. The economic view considers taxation as a transfer of wealth from a household or business to the state. Therefore, taxation is a much-discussed topic. Accordingly, daily monitoring of excise duty and taxes is necessary. Understanding excise duties and taxes is explained by comparing the excise duties and taxes of the Republic of Croatia with countries from the region and the European Union. Also, the understanding of excise duty and taxes will be shown on the example of the trading company INA d.d. and through the presentation of the role of special taxes in the budget of the Republic of Croatia.