Modaliteti evazije poreza na dodatu vrednost u Republici Srbiji
Modalities of value added tax evasion in the Republic of Serbia
Apstrakt
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.
Ključne reči:
porez na dodatu vrednost / poreski jaz / evazija / value added tax / tax gap / evasionIzvor:
Anali Ekonomskog fakulteta u Subotici, 2016, 35, 237-248Izdavač:
- Univerzitet u Novom Sadu - Ekonomski fakultet, Subotica
Institucija/grupa
Istraživačko razvojni institut TAMIŠTY - JOUR AU - Marčetić, Marija AU - Ćurčić, Nikola AU - Lazović, Katarina PY - 2016 UR - https://intam.institut-tamis.rs/handle/123456789/165 AB - 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. AB - 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. PB - Univerzitet u Novom Sadu - Ekonomski fakultet, Subotica T2 - Anali Ekonomskog fakulteta u Subotici T1 - Modaliteti evazije poreza na dodatu vrednost u Republici Srbiji T1 - Modalities of value added tax evasion in the Republic of Serbia EP - 248 IS - 35 SP - 237 UR - conv_19 ER -
@article{ author = "Marčetić, Marija and Ćurčić, Nikola and Lazović, Katarina", year = "2016", 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.", publisher = "Univerzitet u Novom Sadu - Ekonomski fakultet, Subotica", journal = "Anali Ekonomskog fakulteta u Subotici", title = "Modaliteti evazije poreza na dodatu vrednost u Republici Srbiji, Modalities of value added tax evasion in the Republic of Serbia", pages = "248-237", number = "35", url = "conv_19" }
Marčetić, M., Ćurčić, N.,& Lazović, K.. (2016). Modaliteti evazije poreza na dodatu vrednost u Republici Srbiji. in Anali Ekonomskog fakulteta u Subotici Univerzitet u Novom Sadu - Ekonomski fakultet, Subotica.(35), 237-248. conv_19
Marčetić M, Ćurčić N, Lazović K. Modaliteti evazije poreza na dodatu vrednost u Republici Srbiji. in Anali Ekonomskog fakulteta u Subotici. 2016;(35):237-248. conv_19 .
Marčetić, Marija, Ćurčić, Nikola, Lazović, Katarina, "Modaliteti evazije poreza na dodatu vrednost u Republici Srbiji" in Anali Ekonomskog fakulteta u Subotici, no. 35 (2016):237-248, conv_19 .