Akcizna politika

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Rast poreskih prihoda od akciznih proizvoda delom je rezultat većih akciza, delom bolje naplate, delom većom kontrolom prometa, delom novog obuhvata pravnom regulativom.

Primarni cilj uvođenja ove vrste poreza na državnu tradicionalno je povećanje budžetskih prihoda, a u novije vreme smanjenje nelegalnih tokova cigareta. Tokom procesa usklađivanja sa propisima EU, nakon 2000-ih godina, uvedeni su nove zakoni i usvojene direktive EU o akcizama za duvanske proizvode. Izmenom Zakona o akcizama u Republici Srbiji uspostavljena je nova akcizna politika za period od 2017. do 2020. godine, u okviru koje je planirano povećanje dinarskih iznosa akciza u narednim periodima i to:

  • za period 01.01.-30.06.2017. u iznosu od 64,00 dinara po paklici cigareta;
  • za period 01.07.-31.12.2017. u iznosu od 65,50 dinara po paklici cigareta;
  • za period 01.01.-30.06.2018. u iznosu od 67,00 dinara po paklici cigareta;
  • za period 01.07.-31.12.2018. u iznosu od 68,50 dinara po paklici cigareta;
  • za period 01.01.-30.06.2019. U iznosu od 70,00 dinara po paklici cigareta;
  • za period 01.07.-31.12.2019. u iznosu od 71,50 dinara po paklici cigareta;
  • za period 01.01.-30.06.2020. u iznosu od 73,00 dinara po paklici cigareta;
  • za period od 01.07.2020. u iznosu od 74,50 dinara po paklici cigareta.

U periodu januar-jun 2018. godine, ukupna naplata svih akciza povećana je za 9,1 milijardi dinara u odnosu na isti period prethodne godine, odnosno realno za 5,2%. Ovo povećanje je uglavnom posledica povećanja naplate akciza za duvanske proizvode, gde je zabilježen rast naplate od 4,8 milijardi dinara, odnosno realno za 8,8% u odnosu na isti period 2017.

Politika akciza u Srbiji uticala je na značajan rast prihoda. U periodu 2005-2017, akcize su udvostručile svoj udeo u porezima, ukupnim i javnim prihodima. Glavni razlozi takvog visokog doprinosa budžetu nisu samo povećanje iznosa ovih poreza, već i povećanje potrošnje proizvoda koji se odnose na akciznu politiku, veću kontrolu nad sakupljanjem i uvođenjem u pravne tokove trgovine ovim proizvodima. U 2005. godini akcize su činile manje od 15% poreskih prihoda, kako bi u poslednjih nekoliko godina ostvarili udeo veći od 30% poreskih prihoda. Porezi na duvan čine jednu trećinu prihoda od akciza, dok je u periodu 2013-2016. godine ovo učešće iznosilo preko 40% ukupnih prihoda od akciza.

Izvor: Ministarstvo finansija Republike Srbije

rs srpski

The growth of tax revenues from excise products is partly the result of higher excise taxes, better collection, more traffic control, new coverage of legal regulations.

The primary goal of introducing this type of tax on the state is traditionally an increase in budget revenues, and more recently a reduction in illegal cigarette flows. During the process of harmonization with EU regulations, after the 2000s, it introduced new laws and adopted EU directives on excise duty on tobacco products. By amending the Law on Excises in the Republic of Serbia, a new excise policy was established for the period from 2017 to 2020, within which it is planned to increase the dinar amounts of excise with successive periods, as follows:

  • for the period 01.01.-30.06.2017. in the amount of 64,00 dinars per cigarette pack;
  • for the period 01.07.-31.12.2017. in the amount of 65,50 dinars per cigarette pack;
  • for the period 01.01.-30.06.2018. in the amount of 67.00 dinars per cigarette pack;
  • for the period 01.07.-31.12.2018. in the amount of 68.50 dinars per cigarette pack;
  • for the period 01.01.-30.06.2019. In the amount of 70.00 dinars per cigarette pack;
  • for the period 01.07.-31.12.2019. in the amount of 71,50 dinars per cigarette pack;
  • for the period 01.01.-30.06.2020. in the amount of RSD 73.00 per cigarette pack;
  • for the period from 01.07.2020. in the amount of RSD 74.50 per pound of cigarettes.

In the period January-June 2018, the total collection of all excises was increased by 9.1 billion dinars compared to the same period of the previous year, i.e. in real terms by 5.2%. This increase is mostly due to the increase in the collection of excise taxes on tobacco products, where the increase in collection of 4.8 billion dinars was registered, i.e. in real terms by 8.8% compared to the same period of 2017.

The excise tax policy in Serbia has influenced a significant revenue growth. In the period 2005-2017 of excise duties have doubled their share in tax, total and public revenues. The main reasons for such a high contribution to the budget are not only the increase in the amount of these levies, but also the rising consumption of products subject to the excise tax policy, greater control over the collection and introduction into the legal flows of trading in these products. In 2005, excises accounted for less than 15% of tax revenues, in order to reach a share of 30% of tax revenues in recent years. Taxes on tobacco account for one third of excise revenues, while in the period 2013-2016, this share amounted to over 40% of total excise revenues.

Source: Ministry of Finance of the Republic of Serbia

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