UDK 336.226.322
Biblid: 1451-3188, 11 (2012)
Vol. 12, No 39-40, str. 268-290
DOI:

Izvorni naučni rad
Primljeno: 01 Jan 1970
Prihvaćeno: 01 Jan 1970

OSLOBOĐENjA BEZ PRAVA NA PORESKI ODBITAK I ALTERNATIVNI NAČINI OPOREZIVANjA IZUZETIH DOBARA I USLUGA PRIMENOM POREZA NA DODATU VREDNOST

Savić Slaven (ХЕРБОС ФИТОФАРМАЦИЈА д.о.о, Нови Сад), slaven.savic.83@gmail.com

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.

Ključne reči: Value-added tax, exemptions, public sector