Reforma poreskog sistema u Srbiji

Abstract

Reforma poreskog sistema koja je krajem 1991. godine otpočela u Srbiji nije do kraja, niti dosledno sprovedena. Štaviše, ekonomske i političke prilike u zemlji, visoka inflacija, uvođenje sankcija od strane međunarodne zajednice i dr. doprineli su da poreski sistem u proteklim godinama bude značajno narušavan. U zakonske tekstove su unošene odredbe koje su odstupale od principa neutralnosti i pravičnosti. Razgradnji fiskalnog sistema posebno su doprinele brojne uredbe vlade, kojima su sporadično uvođene različite često namenske, fiskalne dažbine, bez ikakvog zakonskog uporišta Neophodnost da se Srbija konačno uključi u evropske i svetske tokove i da stvarno krene putem ekonomskog oporavka, a zatim i napretka, uslovili su korenitu fiskalnu reformu. Prvu fazu takve reforme predstavlja donošenje paketa novih poreskih zakona, kojima su izmenjena rešenja koja je dosadašnja praksa dovela u pitanje.

The economic recession followed by high levels of inflation, the political situation in Serbia over the last ten years, the sanctions imposed by the international organizations, the Kosovo crisis which had culminated with the NATO bombing, etc. unfavorably influenced the implementation of the fiscal reform which had begun in 1991. Numerous ad hoc revisions to the existing tax laws, as well as many governmental regulations introducing a number of levies, often overlapping, have aggravated the distortion character of the tax system. The need to finally integrate into a modern monetary and fiscal flows is the key condition for the economic recovery of Serbia. Therefore, the radical tax reform was required in order to achieve the tax system which would be more comparable with the tax systems in the neighboring jurisdictions. The existing tax acts have been reviewed in the first phase of this reform, and certain important tax changes are incorporated in the recently enacted new Serbian tax legislation.