2014, vol. 52, br. 7-9, str. 591-601
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Osiguranje života i poreski tretman prihoda ostvarenih po tom osnovu u Republici Srbiji
Life insurance and tax treatment of income earned in that regard in the Republic of Serbia
Univerzitet u Beogradu, Pravni fakultet
Ključne reči: osiguranje života; razvoj osiguranja života; poreski tretman osiguranja života
Keywords: life insurance; life insurance development; tax treatment of life insurance
Sažetak
Jedna od važnih funkcija osiguranja života je da doprinosi unapređenju nacionalne ekonomije. Zbog toga postoji veliki interes za razvojem ovog vida osiguranja. Na razvoj osiguranja života značajno utiču životni standard, edukovanost stanovništva o odlikama i prednostima ovog vida osiguranja, ali i poreski tretman prihoda od osiguranja života. Poreski tretman osiguranja života u Republici Srbiji je nepovoljan. U cilju stimulisanja razvoja ovog vida osiguranja država bi trebalo da uvede poresko oslobođenje za prihode koje fizička lica ostvare po ovom osnovu, kao i oslobođenje od obaveze plaćanja poreza na zaradu i doprinosa za obavezno socijalno osiguranje do propisanog iznosa premije kada premiju osiguranja života za zaposlene uplaćuje poslodavac, kao što je propisano za slučajeve kada poslodavac za svoje zaposlene plaća doprinos u dobrovoljni penzijski fond i premiju za dobrovoljno zdravstveno osiguranje.
Abstract
One of the important characteristics of life insurance is that of its contribution to the improvement of national economy. Therefore, there is a great interest in the development of this type of insurance. The development of life insurance is significantly affected by the standard of living, education of the population about the features and benefits of this type of insurance, as well as the tax treatment of income from life insurance. The tax treatment of life insurance in the Republic of Serbia is unfavorable. In order to stimulate the development of this type of insurance, the country should introduce tax exemption for income that individuals earn in this respect, as well as exemption from paying taxes on salaries and contributions for social insurance up to a specified amount of the premium when the premium life insurance for employees is paid by the employer, as regulated for cases when the employer pays the premium for voluntary pension insurance and voluntary health insurance for the employees.
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