Naslov (eng)

COMPREHENSIVE TAX REFORM IN SERBIA AIMED AT ENHANCING GROWTH, EQUITY, AND ENVIRONMENTAL SUSTAINABILITY

Autor

Ranđelović, Saša
Altiparmakov, Nikola
Ugrinov, Snežana

Opis (eng)

Abstract: Starting from the fact that Serbia’s current tax system was shaped by the 2001 reform in a markedly different economic and social context, as well as from relevant theoretical and empirical insights and the experiences of other European countries, it can be concluded that there is substantial scope for its improvement in support of the sustainable development of Serbian economy and society. A comprehensive tax reform should be oriented toward three key objectives: fostering dynamic economic growth through investment, innovation, and exports; accelerating the green transition; and reducing economic inequalities. These objectives can be achieved through a revenue-neutral reform that entails a significant reduction in the tax burden on labor, an increase in environmental taxes to align with EU policies and mitigate the effects of the CBAM, and an adjustment of consumption taxes in the residual amount necessary to preserve fiscal neutrality. Such a reform would stimulate exports and investment, enhance both horizontal and vertical equity of the tax system, and reduce inequalities, with an additional contribution from reforming inheritance and gift taxation. In parallel, a parametric reform of corporate income taxation, combined with the introduction of incentives for investment in advanced and green technologies – particularly in the small and medium-sized enterprise sector – could contribute to the growth of domestic investment and to long-term technological and environmental progress, provided that improvements in the business environment and the institutional framework are implemented simultaneously. This paper presents estimates and analyses of the economic effects of one modality of such a tax reform.

Opis (srp)

Sažetak: Polazeći od činjenice da je postojeći poreski sistem Srbije oblikovan reformom iz 2001. godine u bitno drugačijem ekonomskom i društvenom kontekstu, kao i od relevantnih teorijskih i empirijskih uvida i iskustava drugih evropskih zemalja, može se zaključiti da postoji značajan prostor za njegovo unapređenje u funkciji održivog razvoja srpske privrede i društva. Sveobuhvatna poreska reforma trebalo bi da bude usmerena na tri ključna cilja: podsticanje dinamičnog privrednog rasta kroz investicije, inovacije i izvoz, ubrzanje zelene tranzicije i smanjenje ekonomskih nejednakosti. Ovi ciljevi mogu se ostvariti prihodno neutralnom reformom koja podrazumeva snažno smanjenje poreskog opterećenja rada, povećanje ekoloških poreza radi usklađivanja sa EU politikama i ublažavanja efekata CBAM-a, kao i korekciju poreza na potrošnju u rezidualnom iznosu potrebnom za očuvanje fiskalne neutralnosti. Takva reforma bi podstakla izvoz i investicije, unapredila horizontalnu i vertikalnu pravičnost poreskog sistema i smanjila nejednakosti, uz dodatni doprinos reforme poreza na nasleđe i poklon. Paralelno, parametarska reforma poreza na dobit, uz uvođenje podsticaja za ulaganja u napredne i zelene tehnologije, naročito u sektoru malih i srednjih preduzeća, mogla bi da doprinese rastu domaćih investicija i dugoročnom tehnološkom i ekološkom napretku, pod uslovom unapređenja poslovnog i institucionalnog okvira. U ovom radu predstavljene su procene i analize ekonomskih efekata jednog od mogućih modaliteta takve poreske reforme.

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

Keywords: tax reform, fiscal devaluation, inequality, green transition, economic growth

Ključne reči: poreska reforma; fiskalna devalvacija; nejednakost; zelena tranzicija; privredni rast

Deo kolekcije (1)

o:28218

Ekonomski fakultet