PORESKI ASPEKTI RASPODELE DOBITKA PREDUZEĆA U SRBIJI

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DOI: https://doi.org/10.46793/RZ26.319V

ABSTRACT / САЖЕТАК:

Porezi mogu imati značajan uticaj na strateške odluke preduzeća o investiranju, finansiranju i raspodeli dobitka. Cilj rada je analiza poreskog opterećenja isplate dividendi u Srbiji, posmatrano sa aspekta poreza na dohodak građana i poreza na dobitak, s obzirom na to da primaoci dividendi mogu biti i fizička i pravna lica. Takođe, posebno je analizirana mogućnost za primenu ugovora o izbegavanju dvostrukog oporezivanja, s obzirom na to da je značajan broj preduzeća u Srbiji u vlasništvu nerezidentnih lica. Srbija primenjuje klasični sistem poreza na dobitak, prema kojem se dobitak raspodeljen vlasnicima oporezuje dva puta – na nivou preduzeća i na nivou vlasnika, što može obeshrabriti isplatu dividendi. S druge strane, Srbija ima potpisane ugovore o izbegavanju dvostrukog oporezivanja sa više od 60 jurisdikcija, čime se poresko opterećenje dividendi isplaćenih nerezidentnim licima može značajno smanjiti. U radu su analizirani i poreski efekti alternativnih načina isplate vlasnika preduzeća, poput otkupa akcija i isplate bonusa na zaradu umesto dividende.

KEYWORDS / КЉУЧНЕ РЕЧИ:

dobitak, dividende, porez na dobitak, porez na dohodak građana

ACKNOWLEDGEMENT / ПРОЈЕКАТ:

Istraživanje je finansijski podržano od strane Ministarstva nauke, tehnološkog razvoja i inovacija Republike Srbije (broj ugovora: 451-03-33/2026-03/200099).

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