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2013, vol. 59, br. 1, str. 231-239
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Mesto i uloga poreza na potrošnju u savremenim poreskim sistemima
The place and role of the consumption taxes in contemporary tax systems
aUniverzitet u Nišu, Ekonomski fakultet, Srbija
bBSAS, Blace
Ključne reči: Porezi na potrošnju; prednosti i nedostaci posrednih poreza; regresivnost i izdašnost poreza na potrošnju
Keywords: Taxes on consumption; advantages and disadvantages of indirect taxes; regressivity and abundance of the consumption taxes
Sažetak
Osnovna svrha ubiranja poreza je finansiranje budžeta i propisanih nadležnosti države i njenih jedinica. Porezi su najvažniji izvor budžeta. Bez njih država ne bi mogla da funkcioniše i finansira javna dobra i zajedničke potrebe, kao što su: odbrana, zaštita svojine i prava građana, javni red i mir, obrazovanje, zdravstvo, infrastruktura i slično. Porezi na potrošnju su jedan od najstarijih oblika oporezivanja. Radi se o posrednim poreskim oblicima, čije su glavne karakteristike izdašnost i elastičnost s jedne strane, dok sa druge strane oni predstavljaju regresivne poreske oblike sa izraženim inflatornim potencijalom. Iako su ovi poreski oblici jedni od najstarijih, u savremenim poreskim sistemima obezbeđuju značajna finansijska sredstva državnim budžetima. Porezi na potrošnju predstavljaju poreske oblike koji se plaćaju u vezi sa korišćenjem finalnih dobara i usluga u zemlji potrošnje. Najznačajniji oblici poreza na potrošnju su: porez na promet, akcize i carine.
Abstract
The primary purpose of collecting the tax is financing the budget and financing Of the prescribed State duties and its units. Taxes are the main source of budget and without them the state would not be able to operate and finance public goods and common needs, such as defense, protection of property and civil rights, public order, education, health, infrastructure and the like. Taxes on consumption are among the oldest forms of taxation. It is an indirect tax forms, which main characteristics are elasticity and the yield on the one hand, while on the other hand, they represent a regressive tax forms with distinct inflationary potential. Although these tax forms are one of the oldest, in modern tax systems they provide significant funding for the government budgets. Taxes on consumption represent forms of tax to be paid in connection with the operation of final goods and services in the country of consumption. The most important forms of consumption taxes are: sales tax, excises and customs.
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