Poreskopravni tretman malih i srednjih preduzeća

Abstract

Različiti razlozi, (povećane mogućnosti zapošljavanja, veća elastičnost, unošenje inovacija, investicione mogućnosi, razvoj preduzetništva i sl.) su uslovili potrebu da se malim i srednjim preduzećima pruži posebna podrška za njihov rast i razvoj. Zbog toga se primenjuju kako poreske, tako i neporeske mere u cilju otklanjanja prepreka za normalno funkcionisanje ovog dela privrede. Iako poreske mere nisu uvek najpogodnije sredstvo davanja podrške osnivanju malih preduzeća, veliki broj zemalja danas ipak daje prioritet ovim merama ekonomske politike. U tom smislu ističu se, naročito, sledeće njihove prednosti: usklađenost sa tržišnim zakonitostima, korišćenje postojećeg administrativnog aparata, političke prednosti i dr. Ali, pogrešno odabrane poreske mere mogu da naruše donošenje značajnih ekonomskih odluka i ozbiljno ugroze alokativnu neutralnost proizvodnih resursa. Zato je određena pažnja posvećena i neporeskim merama, u obliku davanja kredita i direktnih subvencija, kojima se može unaprediti opšti razvoj malih preduzeća i korigovati tržišne imperfekcije koje ograničavaju njihov pristup tržištu kapitala.

Various reasons (increase of the possibility of employment, greater elasticity, introducing of innovations, investment possibility, development of entrepreneurship) gave rise to a need to give out special assistance to small and medium-sized enterprise with respect to their growth and development. This is the reason why both the tax and non-tax measures have been applied for the purpose of removing the obstacles to normal functioning of this sector of economy. Although the tax measures are not always the most appropriate means to assist, the establishing of small enterprises, a large number of countries nowadays give priority to such measures of economic policy. In this sense the following advantages have been stressed: compatibility with market regularities, employment of the existing administrative apparatus, political advantages, etc. However, incorrectly chosen lax measures may violate the making of important economic decisions and may seriously threaten the allocating neutrality of production resources. Likewise, a certain attention has been directed to the non-tax measures in the form of giving credits and direct subventions, which may advance the general development of small enterprises and correct the market imperfections that present a limit to their access to capital market.