Nepoštovanje ustavnosti u oblasti oporezivanja zarada u Srbiji

Abstract

Ovaj rad se bavi problemima koji proizlaze iz nepoštovanja koncepta bruto zarade prilikom propisivanja olakšica poslodavcima na terenu poreza na zarade i doprinosa za obavezno socijalno osiguranje u Srbiji. Autorova istraživanja pokazuju da su takve mere prouzrokovane široko rasprostranjenim verovanjem da previsoke stope poreza i doprinosa na zarade u Srbiji ključno doprinose problemu hronične nezaposlenosti, pri čemu se starao da argumentovano razvrgne tu 'iluziju'. U radu se pokazuje da je sklonost srpskog zakonodavca, uočena pre više od jedne decenije, da pruža olakšice poslodavcima na teret zarade koja pripada zaposlenom u suprotnosti ne samo sa zahtevom za postojanjem jedinstvenog pravnog sistema Srbije već vodi i kršenju većeg broja prava izričito zagarantovanih Ustavom Srbije (pravo na imovinu, pravo na socijalno obezbeđenje, pravo na pravičnu naknadu) i odredbe člana 1 Protokola 1 uz Konvenciju o ljudskim pravima i osnovnim slobodama.

This paper deals with the problems which emanate from the lack of respect for the concept of gross salary in the process of drafting tax incentives for employers at the level of salary tax and mandatory social security contributions in Serbia. The author's research shows that such measures are inspired by the widely shared belief that the high burden imposed on employers by virtue of salary tax and mandatory social security contributions on wages is the primary cause of chronic unemployment, wherein he attempts to argumentatively disprove this 'illusion'. The paper illustrates that the tendency of the Serbian legislator, evidenced more than a decade ago, to provide incentives to employers at the expense of the salary with belongs to the employee, is in conflict not only with the demand for the existence of a unified Serbian legal system, but also infringes several rights expressly guaranteed by the Serbian Constitution (right to property, right to social security, right to just compensation), as well as the provision of Art. 1 of the Protocol No. 1 to the European Convention on Human Rights.