Poreski sistem i efekti umanjenja poreske osnovice poreza na dohodak u Republici Srpskoj. (Bosnian)

Optimal tax system is a strategic goal of every country. Inevitable changes deriving from the new view to the role and function of a modern country have led to a different concept of tax objectives. Taxes are means of implementation of growth and development and their efficiency is an important prerequisite for the development and stability of economy. Personal income tax as means of fiscal policy is important as it can be more easily adapted to personal circumstances of a taxpayer and by reducing the tax base a country can simultaneously achieve increase in income and employees' stimulation. The objective of this study is to analyse development of direct taxes in the tax system of the Republic of Srpska, its currently valid regulations together with effects of the tax base reduction. In that sense this study examines tax harmonisation and displays comparative analysis of the income tax rate in the Republic of Srpska and EU countries. [ABSTRACT FROM AUTHOR]

Stabilan i optimalan poreski sistem predstavlja strateški cilj svake države. Neminovne promjene do kojih je došlo usljed novog pogleda na ulogu i funkciju savremene zemlje dovele su i do drugačijeg koncepta ciljeva oporezivanja. Porezi predstavljaju instrument sprovođenja strategija rasta i razvoja, a njihova efikasnost je bitan preduslov za razvoj i stabilnost ekonomije. Porez na dohodak kao instrument fiskalne politike značajan je jer se može lakše prilagoditi ličnim okolnostima obveznika, a država umanjenjem poreske osnovice može istovremeno ostvariti povećanje primanja i stimulaciju radnika. Cilj rada je analizirati razvoj direktnih poreza u poreskom sistemu RS, trenutno važeće propise, kao i efekte umanjenja poreske osnovice. Razmatran je pojam harmonizacije poreza i prikazana je komparativna analiza visine stopa poreza na dohodak u RS i zemljama EU. [ABSTRACT FROM AUTHOR]

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