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2021, vol. 14, br. 1, str. 68-86
Implikacije COVID-19 pandemije na nivo poreskih prihoda u Republici Srbiji
Univerzitet u Novom Sadu, Ekonomski fakultet, Subotica

e-adresabranimir.kalas@ef.uns.ac.rs
Sažetak
Pitanje ostvarenih poreskih prihoda je značajno za svaku zemlju, naročito danas, u uslovima aktuelne COVID-19 pandemije. Negativni efekti koronavirusa se ogledaju u povećanom zdravstvenom i ekonomskom riziku, što se odražava na pogoršanje makroekonomskog okvira u svetu. Cilj rada je ukazati na značaj poreskih prihoda koji isti imaju u poreskoj strukturi, posebno u uslovima kriznih situacija. Predmet rada podrazumeva analizu mesečnog trenda prihoda po osnovu poreza u Republici Srbiji za period januar-oktobar 2020. godine. Rezultati analize ukazuju da su poreski prihodi prosečno porasli za 2.21% tokom posmatranog perioda. Iako je zabeležen deficit od 34.484 miliona dinara u prvih deset meseci, pozitivno je da su javni prihodi prosečno uvećani za 2.47%, što je neznatno više u odnosu na prosečan rast javnih rashoda od 1.68%. Budući da porez na dodatu vrednost i akcize čine najvažnije poreske oblike u strukturi Republike Srbije, kreatori ekonomske politike treba da se fokusiraju na stimulisanje potrošnje kako bi proizveli pozitivne implikacije na generisanje prihoda.
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O članku

jezik rada: srpski
vrsta rada: pregledni članak
DOI: 10.5937/etp2101068K
primljen: 22.02.2021.
revidiran: 17.03.2021.
prihvaćen: 07.04.2021.
objavljen u SCIndeksu: 26.06.2021.
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