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
The growth of tax revenues from excise goods is partly the result of higher excise rates, partly improved collection, partly increased monitoring of transactions, and partly the inclusion of new items under legal regulation.
The primary objective of introducing this type of tax has traditionally been to increase state budget revenues, and more recently, to reduce illegal cigarette flows. During the process of harmonization with EU regulations after the 2000s, new laws and EU directives on tobacco excises were adopted. The amendment of the Excise Law in the Republic of Serbia established a new excise policy for the period 2017–2020, which planned incremental increases in the dinar value of excises as follows:
- For 01.01–30.06.2017: RSD 64.00 per pack of cigarettes
- For 01.07–31.12.2017: RSD 65.50 per pack of cigarettes
- For 01.01–30.06.2018: RSD 67.00 per pack of cigarettes
- For 01.07–31.12.2018: RSD 68.50 per pack of cigarettes
- For 01.01–30.06.2019: RSD 70.00 per pack of cigarettes
- For 01.07–31.12.2019: RSD 71.50 per pack of cigarettes
- For 01.01–30.06.2020: RSD 73.00 per pack of cigarettes
- From 01.07.2020: RSD 74.50 per pack of cigarettes
In the period January–June 2018, total excise collection increased by RSD 9.1 billion compared to the same period of the previous year, representing a real increase of 5.2%. This growth was mainly due to higher excise collection on tobacco products, which increased by RSD 4.8 billion, or 8.8% in real terms compared to the same period in 2017.
Excise policy in Serbia has contributed to a significant rise in revenues. Between 2005 and 2017, excises doubled their share in total taxes and public revenues. The main reasons for such a high budget contribution were not only the increase in excise amounts, but also increased consumption of excise-related products, enhanced control over collection, and the formalization of trade flows for these products. In 2005, excises accounted for less than 15% of tax revenues, whereas in recent years their share has exceeded 30%. Tobacco taxes constitute one-third of excise revenues, while in the period 2013–2016 this share exceeded 40% of total excise revenue.
Source: Ministry of Finance of the Republic of Serbia