Naslov (srp)

Ekonomske performanse poreskog sistema Srbije

Autor

Ranđelović, Saša

Opis (eng)

Abstract Impact of the tax system on economic growth depends on the level of tax burden, its structure and the parameterization of main taxes. With the acceleration of the process of transition to a market economy, since 2001, Serbia has carried out a fundamental reform of its tax system, which has undergone a number of further changes in the past two decades. Serbia's tax system generates tax revenues of about 37% of GDP, which is below the average of the European Union (EU) countries, but moderately higher than the average of comparable countries in Central and Eastern Europe (CEE) and the Western Balkans. Empirical research shows that capital taxes (corporate income tax) and labor taxes (personal income tax and contributions) have a significantly greater negative impact on economic growth than consumption taxes (VAT, excise duties and customs duties) and property taxes. This suggests that the level of tax burden in Serbia may have a negative impact, while the structure of the tax system having a relatively positive impact on the conditions for economic growth. Harmonization of Serbia's tax system with EU rules is expected to increase the relative importance of selective consumption (Pigovian) taxes, which could create fiscal space to reduce more distorting taxes (e.g. on labor), which could yield a positive impact on the conditions for economic growth.

Opis (eng)

Project: The risks of financial institutions and markets in Serbia-microeconomic and macroeconomic approach (MESTD - 179005)

Opis (srp)

Apstrakt: Uticaj poreskog sistema na privredni rast zavisi od visine poreskog opterećenja, nje- gove strukture i parametrizacije osnovnih poreskih oblika. Sa intenziviranjem procesa tran- zicije ka formiranju tržišne privrede, od 2001. godine, Srbija je sprovela i temeljnu reformu svog poreskog sistema, koji je u prethodne dve decenije prošao kroz veći broj daljih prome- na. Poreski sistem Srbije obezbeđuje poreske prihode od oko 37% BDP-a, što je ispod prose- ka zemalja Evropske unije (EU), ali umereno više od proseka uporedivih država Centralne i Istočne Evrope (CIE), te Zapadnog Balkana. Empirijska istraživanja pokazuju da porezi na kapital (porez na dobit preduzeća) i rad (porez na dohodak građana i doprinosi) imaju znatno veći negativan uticaj na rast privrede od poreza na potrošnju (PDV, akcize i carine) i poreza na imovinu. Shodno navedenom, zaključuje se da visina poreskog opterećenja u Sr- biji može imati negativan, a struktura poreskog sistema relativno pozitivan uticaj na uslove za rast privrede. Harmonizacija poreskog sistema Srbije sa pravilima EU uticaće na poveća- nje relativnog značaja selektivnih poreza na potrošnju (piguovskog karaktera), što bi moglo da kreira fiskalni prostor za smanjenje distrozivnijih poreza (npr. na rad), a što bi moglo po- zitivno da se odrazi na uslove za privredni rast.

Jezik

srpski

Datum

2021

Licenca

© All rights reserved

Predmet

Ključne reči: poreski sistem, poreska struktura, privredni rast i razvoj

Keywords: tax system; tax structure; economic growth and development

Deo kolekcije (1)

o:28218

Ekonomski fakultet