Fiskalni sistem Republike Srbije u procesu pridruživanja Evropskoj uniji

Abstract

Razlike u fiskalnim sistemima i elementima pojedinih poreza u državama članicama EU, državama pretendentima i državama kandidatima, dovode do prepreka slobodnom kretanju faktora proizvodnje i obavljanju prometa, što dovodi do fiskalno izazvanih distorzija, smanjuje efikasnu alokaciju resursa, rezultira u fragmentaciji tržišta i različitim oblicima ekonomske neefikasnosti. Analiza različitih puteva fiskalne integracije na kojima se zasniva Evropska unija ukazuje na kontroverze u načinima fiskalne integracije. S jedne strane, poreska neutralnost i efikasnost zahtevaju visok nivo fiskalne harmonizacije, dok na drugoj strani princip supsidijarnosti podrazumeva da svaka država članica zadržava nezavisnost u oporezivanju, a samim tim i pravo na fiskalnu konkurenciju. Fiskalni sistem Srbije je veoma diverzifikovan i komplikovan, te je potrebna dalja simplifikacija poreskog sistema i smanjenja velikog broja fiskalnih instrumenata i veći stepen decentralizacije u skladu sa principom supsidijarnosti, proklamovanim u Evropskoj uniji.

Differences in the fiscal system and the elements of certain taxes in the EU member states, countries- pretenders and candidate countries, lead to the barriers to the free movement of factors of production and transport. This leads to fiscally induced distortion, while reducing the efficient allocation of resources, and resulting in the fragmentation of the market and the different forms of economic inefficiency. Analysis of the different paths of fiscal integration on which the European Union relies, points to a controversy in the ways of fiscal integration. On the one hand, tax neutrality and efficiency require a high degree of fiscal harmonization and on the other hand, the principle of subsidiarity means that each member state retains independence in taxation, and is therefore entitled to fiscal competition. The fiscal system of Serbia is very diversified and complicated, and requires further simplification of the tax system and reduction of the large number of fiscal instruments and a greater degree of decentralization in accordance with the principle of subsidiarity, proclaimed in the European Union.