Naslov (eng)

TAX MORALE IN SERBIA: STYLIZED FACTS AND POLICY CONSIDERATIONS

Autor

Ranđelović, Saša

Opis (srp)

Sažetak: Poreski moral predstavlja skup unutrašnjih, nemonetarnih faktora koji oblikuju spremnost ljudi da plaćaju porez čak i kada ne bi postojala prinuda od strane države. Empirijska istraživanja pokazuju da se gotovo trećina varijacije u sivoj ekonomiji i utaji poreza između zemalja može objasniti faktorima povezanim sa poreskim moralom. U ovom radu predstavljene su i analizirane stilizovane činjenice o poreskom moralu u Srbiji, merenom na bazi međunarodno uporedivih podataka sedmog talasa Evropske ankete o vrednosnim stavovima (EAVS) 2017-2022. Prema tim rezultatima oko 78 odsto ljudi u Srbiji iskazuje visok stepen poreskog morala, što je za 9 procentnih poena ispod proseka EU i za 4,5 procentnih poena niže od proseka Centralne i Istočne Evrope (CIE), čime se Srbija svrstava na 25. mesto među 31 evropskom zemljom. Nivo poreskog morala zavisi od neformalnih, kao i formalnih institucija - od čega posebno značajan uticaj imaju poverenje u državu i zadovoljstvo kvalitetom javnih dobara i usluga. Podaci iz EAVS ukazuju da je stepen poverenja građana u državu, odnosno javni sektor u Srbiji približan evropskoj medijani, a tek nešto ispod proseka EU i CIE. S druge strane, podaci Svetske banke o kvalitetu upravljanja ukazuju da je indeks zadovoljstva ispitanika efektivnošću javnog sektora (kojim se meri kvalitet javnih dobara i usluga) u Srbiji, koji je rastao do 2017. godine, i dalje znatno ispod proseka EU i CIE, tako da je po vrednosti ovog indikatora Srbija rangirana na 30. mestu, među 36 evropskih zemalja. Za osetniji iskorak u unapređenju poreskog morala u Srbiji u dugom roku, neophodno je sistemsko i sveobuhvatno delovanje u pravcu unapređenja kvaliteta i dostupnosti javnih dobara i usluga, jačanje poverenja u državu kroz osnaživanje institucija i afirmaciju vladavine prava, unapređenje pravičnosti sistema javnih finansija, te povećanje ulaganja u fundamentalne javne usluge poput obrazovanja i zdravstvene zaštite, prestanak prakse sprovođenja poreskih amnestija i afirmaciju sistema vrednosti zasnovanog na poštenju.

Opis (eng)

Abstract: Tax morale is a set of intrinsic, non-monetary factors that shape people’s willingness to pay taxes even in the absence of coercion. Empirical studies show that close to a third of the variation in the shadow economy and tax evasion between countries can be explained by factors related to tax morale. This paper outlines stylized facts about tax morale in Serbia, measured using internationally comparable data from the seventh wave of the European Values Survey (EVS) 2017-2022. According to these results, about 78 percent of people in Serbia report a high level of tax morale – 9 percentage points below the EU average and 4.5 percentage points lower than the rest of Central and Eastern Europe (CEE), which ranks Serbia 25th among 31 European countries. The level of tax morale depends on formal and informal institutions – the most important being trust in the government and satisfaction with the quality of public goods and services. EVS data indicate that the degree of citizens’ trust in the government and the public sector in Serbia is close to the European median, and slightly below the EU and the CEE average. On the other hand, the World Bank data on the quality of governance show that the index of government effectiveness (which indicates the quality of public goods and services) in Serbia, which rose until 2017, is still significantly below the EU and CEE average – Serbia is ranked 30th among 36 European countries. For a more significant step forward in improving tax morale in Serbia in the long run, it is necessary to take systematic and comprehensive action in the direction of improving the quality and availability of public goods and services, enhancing the trust in the government through strengthening institutions and the rule of law, improving the fairness of the public finance system, increasing investment in fundamental public services such as education and health care, eliminating tax amnesties, and upholding a value system based on honesty.

Opis (eng)

Projekat: This study was carried out within the project "Tax Morale in Serbia" financed through the develoPPP program, implemented by the German Organization for International Cooperation (Deutsche Gesellschaft fur Internationale Zusammenarbeit (GIZ) GmbH) on behalf of the German Federal Ministry for Economic Cooperation and Development (BMZ) The project is an integral part of the National Initiative for Cashless Payments (Serbia) -"A Better Way", a project jointly implemented by GIZ and the companies Visa and Mastercard in partnership with NALED and the Ministry of Finance of the Republic of Serbia

Jezik

engleski

Datum

2025

Licenca

Ovo delo je licencirano pod uslovima licence
Creative Commons CC BY-NC-ND 4.0 - Creative Commons Autorstvo - Nekomercijalno - Bez prerada 4.0 International License.

http://creativecommons.org/licenses/by-nc-nd/4.0/legalcode

Predmet

Ključne reči: investicije, štednja, ekonomski rast, ekonomska policy, tax morale, shadow economy, public finance 65 politika, poreski moral, siva ekonomija, javne finansij

Keywords: investments, savings, economic growth, economic policy, tax morale, shadow economy, public finance

Deo kolekcije (1)

o:28218

Ekonomski fakultet