(Ne)mogućnosti povećanja prihoda od poreza na potrošnju u poreskom sistemu srbije
(IM)possibilities Of Revenue Increase From Consumption Taxes In The Tax System Of Serbia

Summary/Abstract: The revenue from consumption taxes (indirect taxes) are the most abundant revenue group in tax systems. They are more important in underdeveloped than in developed countries. The first reason is that they are collected "under anaesthesia", i.e. taxpayers are unaware of the tax burden. Therefore, it is easier to raise indirect taxes than direct taxes. Another reason is the insufficient economic capacity of individuals and businesses that are unable to bear the tax burden directly. In Serbia, consumption taxes provide substantial revenue, which is the most significant in the Serbian tax system. The aim of this paper is to present the (im)possibility of increasing revenue from consumption taxes and to suggest alternative ways of providing revenue to reduce the deficit in the budget of the Republic of Serbia.

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