F?KLHIHJ?A:G:>HOH>:DNBABQDBOEBP:M …scindeks-clanci.ceon.rs/data/pdf/2217-2769/2016/2217-2769160102… · ^hoh^Zdhkl\Zj_ggZl_jblhjb bJ_im[ebd_Kj[b _bm^jm]h ^j`Z\b H[\_agbd ihj_aZ

$Page 1: F?KLHIHJ?A:G:>HOH>:DNBABQDBOEBP:M …scindeks-clanci.ceon.rs/data/pdf/2217-2769/2016/2217-2769160102… · ^hoh^Zdhkl\Zj_ggZl_jblhjb bJ_im[ebd_Kj[b _bm^jm]h ^j`Z\b H[\_agbd ihj_aZ$
ј

џ

2016, 7, ј 1, . 25-35

Journal of Economics, Management

and Informatics

Year 2016, Volume 7, Number 1, pp. 25-35

/ Reviewing paper

/UDC: 336.226.11(497.11)

DOI: 10.5937/bizinfo1601025S

THE PLACE OF PERSONAL INCOME TAX IN THE STRUCTURE

OF SERBIAN TAX SYSTEM

1

, ,

, ,

Са ак: ( ђ ) „ “

( , ).

ђ ,

,

. 2015. 4.7%.

.

. Ц

, , . Кљ чн р чи: , ,

ђ , .

1 [email protected]

,

И ( ), 2016, 7, 1, . 25-35, 26

Abstract: The personal income tax (the personal income tax of citizens in the

Serbian tax system) makes the group of "standard" taxes which is mainly

encountered in the tax structure of most countries (among corporate tax,

consumption taxes and property tax). Personal income tax has a special

place in the tax systems of modern states and the importance of income

taxation can be seen not only in significantly large financial abundance, but

also in the broad possibilities to be used as a convenient means for achieving

non-fiscal goals of taxation. In the total revenues of the Republic of Serbia in

2015 participates with 4.7%. In our country with this tax is collected much

less tax revenue than in developed countries. The reason for this should be

sought in low-income and low number of employees. The aim of this paper is

the analysis of the basic elements of this tax form in the Republic of Serbia,

its yield, role and place in Serbian tax system.

Key words: tax systems, direct tax forms, the personal income tax, a mixed

system of taxation.

1.

.

ђ (

2001. ). ,

, , .

, .

. ,

.

.

.

,

.

Ј

BizInfo (Blace), 2016, Volume 7, Number 1, pp. 25-35 27

2. E

ђ ( , , , , , , ) ђ ђ . ,

, . ђ

.

ђ , ђ , . .

,

, ђ .

ђ .

ђ .

.

, , .

, , -

, .

Ј ђ . ђ

, , (Ђ – Ј. & Ђ ђ .,

2010, . 257.). ђ ( ђ , , .

5/2015, 112/2015 5/2016.):

1. ;

2. ;

3. ;

4. ;

5. ;

,

И ( ), 2016, 7, 1, . 25-35, 28

6. ;

7. ;

1. ђ

10%

10%

-

20%

80%

15%

–

20% 20%

15%

20%*

* , 15%. :

, , (Ђ ђ ., 2008, . 238).

. 10%

, e , 15% , 20% .

1. , (2015)

: - www.kpmg.com

http://www.kpmg.com/

Ј


(15%) ( ), .

, Ј 10%, 9%.

- 40%. – 57%.

1. .

. 63% , 29%, 28%,

27%, 26%.

3.

, ђ .

ђ , ,

( ). .

2015. ђ 4.7%.

– . , . Ј

,

( 2).

2. , (2015)

ђ

22.9% 5.3% 27.6%

27.2% 6.5% 25.5%

ђ 13.8% 3.4% 43.7%

25.6% 4.8% 28.4%

14.1% 6.6% 36.2%

4.7% 7.2% 43.2%

15.5% 3.4% 37.9%

: http://stats.oecd.org/

3.

http://stats.oecd.org/

,

И ( ), 2016, 7, 1, . 25-35, 30

29.1%. 2013.

22.4%. ђ . 2015. 42.3%

2010. . ђ 11.5% (2010.)

4.7% (2015.).

3. ђ

(2010-2015)

( . .)

ђ

( . .)

%

2010. 655.971,0 76.019 11.5

2011. 726.400,0 79.100 10.9

2012. 750.100,0 42.300 5.6

2013. 965.699,5 55.121 5.7

2014. 897.165,1 43.700 4.9

2015. 924.382,6 43.900 4.7

: http://mfp.gov.rs -

ђ 2. 2011.

, 2012. 2013. 2014. .

(2015.) .

2. ђ

(2010-2015)

:

http://mfp.gov.rs/

Ј


3. ( , ),

ђ . .

3. (2015)

:

3.

,

. ђ ,

ђ -

ђ .

ђ .

4. И

2.201.220

10% 2.201.220 6.603.661

15% 6.603.661

: https://www.kpmg.com

2015. 2.201.220 .

ђ : ,

,

И ( ), 2016, 7, 1, . 25-35, 32

, , ,

, ,

, ( ђ , , . 5/2015, 112/2015 5/2016.).

,

, . ђ ,

ђ : - 40%

, - 15%

( ђ , , . 5/2015,

112/2015 5/2016.).

ђ ,

.

: - 10%, – 15%.

,

10%, , 15%.

ђ , ђ , 15. 2015. , 18.323 ђ

ђ 2014. . , 12.852 , 70 .

3.225 ,

.

, ђ , 15. 2014. , , 17.972

ђ ђ 2013. .

, , 100 260 .

Ј


. .

ђ , ,

, .

. ђ 2015. 16.

2016. .

3.

, , ,

, .

ђ .

, , ,

.

.

ђ ,

, . , ,

- , .

, ђ

.

ђ , , , ,

ђ .

,

И ( ), 2016, 7, 1, . 25-35, 34

, , ,

, ђ . ђ ,

, , – ђ .

ђ . ђ ,

, ,

.

. ђ . .

,

.

1. ђ , ., 2009. Ј .

: .

2. Ђ ђ , ., 2008. К . .

. 3. Ђ – , Ј., Ђ ђ ., 2010. Ј .

: .

4. Ј , ., Ђ - , Ј., 2003.

. : .

5. Ј ., 2011, ђ . Е .

1/2011, . 35-60.

6. , ., , ., 2008. Ј – . : .

7. ђ , ., 2012. – .

. . 8. Holcombe, R., 2006. Public Sector Economics. New Jersey: Pearson.

9. ђ , (24/2001, 80/2002, 80/2002 -

. , 135/2004, 62/2006, 65/2006, 31/2009, 44/2009, 18/2010,

Ј


50/2011, 91/2011, 7/2012, 93/2012, 114/2012, 8/2013, 47/2013,

48/2013, 108/2013, 6/2014, 57/2014, 68/2014, 5/2015, 112/2015

5/2016.). : . 10. CD, 2016. Revenue Statistics - Comparative tables, [online]

: <https://stats.oecd.org/Index.aspx?DataSetCode=REV>

[ 9.03.2016.].

11. urostat, 2016. Tax revenue statistics, [online] :

<http://ec.europa.eu/eurostat/statisticsexplained/index.php/Taxrevenu

e_statistics>

Д 10.03.2016.]. 12. World Taxes, 2016. Tax Rates Around the World 2016. [online]

: <http://www.worldwide-tax.com/#partthree> Д 14.03.2016.].

13. , 2016. Г 2015. g . [online] :

<https://www.kpmg.com/RS/2016/Documents/Godisnji-Porez-Na-

Dohodak-Gradjana-Feb.pdf> Д 20.03.2016.].

: 14.04.2016. : 11.05.2016.

: 22.05.2016. Received: 14 April 2016

Corrections suggested: 11. May 2016

Accepted: 22 May 2016