Ослобођење без права на порески одбитак и алтернативни начини опорезивања изузетних добара и услуга применом пореза на додату вредност
Exemption without the right to tax deduction and alternative ways of taxing exceptional goods and services by applying value added tax

Summary/Abstract: Tax exemptions have always been one of most complicated areas in the implementation of any kind of tax on consumption. In case of VAT, this is a very important question. VAT has the following two types of exemptions: exemption with a possibility of refunding input tax (this exemption is called zero-rating) and exemption without possibility of refunding input tax (in this case, goods and services are fully exempted). This article presents an analysis of full tax exemptions and alternative methods of taxing exempted goods and services.

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