THE ROLE OF TAX POLICY IN THE ECONOMIC DEVELOPMENT OF SERBIA

Autori članka: 
Jugoslav Aničić, Marko Laketa, Luka Laketa
Godina izdavanja članka: 
2014
Broj u godini: 
2
Apstrak članka: 

THE ROLE OF TAX POLICY IN THE ECONOMIC DEVELOPMENT OF SERBIA
Abstract: The primary objective of the Serbian economic policy is to enable long-term development of the economy based on investments and exports in order to reduce and eliminateforeign debts and enable growth in employment and living standard of the population. 
A sound fiscal policy has a significant role in realizing these goals with a wide spectrum of measures which enable accomplishment of stabilizing, allocative and redistribution functions 
at macro and micro levels. The tax policy should contribute to the effect of eliminating macroeconomic imbalance within the Serbian economy – a high rate of unemployment and high foreign trade deficit without compromizing international competitiveness of enterprises and a favourable economic environment.
Key words: tax policy, economic policy, public debt, competitiveness

ULOGA PORESKE POLITIKE U EKONOMSKOM RAZVOJU SRBIJE
Rezime:
Zadatak ekonomske politike Srbije je da obezbedi dugoročno održiv privredni rast zasnovan na investicijama i izvozu, zaustavi i smanji spoljni dug i obezbedi rast zaposlenosti i povećanje životnog standarda stanovništva. Značajno mesto u ostvarenju ovih ciljeva pripada i fiskalnoj politici, koja širokim spektrom svojih mera obezbedjuje ostvarenje stabilizacione, alokativne i redistributivne funkcije na makro i mikro nivou. Poreska politika treba da doprinese da se otklone ključne makroekonomske neravnoteže privrede Srbije – visoka stopa nezaposlenosti i visok spoljno-trgovinski deficit a da se pri tome ne ugrozi medjunarodna konkurentnost preduzeća i povoljan privredni ambijent.
Ključne reči: poreska politika, ekonomska politika, javni dug, konkurentnost