УДК 336.226.322
Библид: 1451-3188, 11 (2012)
Vol. 12, No 39-40, стр. 268-290
ДОИ:

Изворни научни рад
Примљено: 01 Jan 1970
Прихваћено: 01 Jan 1970

ОСЛОБОЂЕЊА БЕЗ ПРАВА НА ПОРЕСКИ ОДБИТАК И АЛТЕРНАТИВНИ НАЧИНИ ОПОРЕЗИВАЊА ИЗУЗЕТИХ ДОБАРА И УСЛУГА ПРИМЕНОМ ПОРЕЗА НА ДОДАТУ ВРЕДНОСТ

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.

Кључне речи: Value-added tax, exemptions, public sector