Reklama i reprezentacija - trošak privrednog poslovanja i/ili poreski rashod

Abstract

Privredna društva, u skladu sa svojom poslovnom strategijom i finansijskim mogućnostima, izdvajaju određena novčana sredstva, kako bi promovisala svoju firmu i svoje poslovanje. Autori nastoje da što jasnije razgraniče reprezentaciju od reklame i propagande, potkrepljujući to brojnim ilustrativnim primerima i ukazujući na dileme koje se tim povodom javljaju u praksi. Razgraničenje navedenih izdataka je bitno s obzirom na njihovo priznavanje kao rashoda u poreskom bilansu, koji umanjuju osnovicu poreza na dobit pravnih lica. U srpskom sistemu oporezivanja dobiti ovi troškovi se ne priznaju u punom iznosu. Zakonodavac je na taj način hteo da spreči eroziju poreske osnovice i (ne)legitimnu evaziju poreza na dobit. Cilj ovog rada je da pokaže da troškovi reklame i propagande imaju, međutim, svoje puno opravdanje ne samo sa stanovišta poslovanja, već i sa poreskog stanovišta, pošto često doprinose boljem i profitabilnijem poslovanju privrednog društva, što se odražava u većoj dobiti, usled čega ono plaća veći iznos na ime poreza na dobit.

In accordance with their business strategy and financial possibilities, companies allocate certain funds to promote them and their business. In this paper, the authors seek to distinguish the entertainment costs from advertising and economic promotion costs, pointing out the dilemmas arising in practice and giving a number of illustrative examples. It is necessary to determine the nature of a certain expense from the tax point of view and assert whether it shall be treated as an entertainment cost or the cost of advertising and propaganda. Delimitation of those expenses is important with respect to their recognition as expenditures for tax purposes, which reduce the tax base of the corporate profits tax. In the Serbian system of the corporate profits taxation such expenses are limited, i.e. they are not recognized in the full amount for the purposes of determining taxable profit. Thus, the legislator wanted to prevent erosion of the tax base and an illegitimate tax evasion. The aim of this paper is to show that advertising expenses are, however, fully justified, not only from the standpoint of business, but also from a tax point of view, since they often contribute to a better and more profitable business of the company, which is reflected in higher profits and thus in higher amount of taxes on profits.