Modaliteti evazije poreza na dodatu vrednost u Republici Srbiji

Abstract

Problem evazije poreza na dodatu vrednost u trenutku fiskalne konsolidacije u Srbiji značajan je i u tom smislu ovaj rad bi trebalo da doprinese rasvetljavanju modaliteta evazije ovog poreza. Iako istraživanja pokazuju da porez na dodatu vrednost ostavlja najmanje prostora za izbegavanje poreza, iskustva mnogih zemalja ukazuju na to da je podložan prevarama. U radu se razmatraju osnovni činioci koji utiču na odluku poreskog obveznika da izbegne plaćanje poreza. Nakon evidencije razmere poreskog jaza, analiziraju se pojedinačni slučajevi na koji poreski obveznici na zakonit ili nezakonit način vrše evaziju u sistemu poreza na dodatu vrednost.

The problem of evasion of value added tax at the time of fiscal consolidation in Serbia is significant and in that sense, this work should contribute to shedding light on the modalities of this tax evasion. Although research shows that the value added tax leaves less room for tax evasion, the experience of many countries shows that the value added tax is subject to fraud. The paper discusses the main factors that influence the decision of a taxpayer to avoid paying taxes. After noting a scale of tax gap, the individual cases are analyzed in which taxpayers evade paying value added tax in a legal or illegal manner.