Tax on the Income of Natural Persons Republic of Srpska
Summary: Tax on the income of natural persons is one of the most important and complex forms of tax. It is considered a very generous form of tax, suitable for realization of both fi scal and numerous extra-fi scal taxation goals. Most authors classify this tax as a form of tax of developed capitalism, because it was only in capitalism that the preconditions for its introduction into the tax system were created.Among the assumptions that imposed the need for income tax and which enabled its inclusion in the tax system, are: the existence of several sources of income from which the taxpayer derives its economic strength, the existence of relevant data for tax assessment, the existence of adequately trained tax administration that has the necessary knowledge and skills to successfully control tax collection, defi nition of the content of the income (total income), as the most appropriate expression of the economic strength of the taxpayer, as well as the development of awareness that citizens integrated into society should contribute to the fi nancing of increased state functions. The existing system of tax on the income of natural persons in the Republika Srpska is based on synthetic (global) income tax, so that the basic sources of income, except those exempted by law, are taxed at the source, while the annual income tax is the sum of all earned income reduced by the recognized tax credit. The aim of this paper is to examine the basic characteristics and elements of the tax on the income of natural persons in the Republika Srpska.
Key words: tax system, income tax, natural persons, Republika Srpska
Rezime: Porez na dohodak fi zičkih lica ubraja se u najznačajnije i najsloženije oblike poreza. Smatra se veoma izdašnim oblikom poreza, pogodnim za realizaciju kako fi skalnih, tako i brojnih ekstra fi skalnih ciljeva oporezivanja.Za poreskog obveznika je bilansno predvidiv,što stvara određenu izvjesnost u planiranja njegovih aktivnosti. Većina autora ovaj porez svrstava u oblike poreza razvijenog kapitalizma, jer su tek u kapitalizmu stvorene pretpostavke za njegovo uvođenje u poreski sistem,među kojim se izdvajaju: postojanje više izvora prihoda iz kojih poreski
obveznik ostvaruje svoju ekonomsku snagu, postojanje relevantnih podataka za utvrđivanje poreza,postojanje adekvatno osposobljene poreske administracije koja raspolaže potrebnim znanjem i vještinama za uspješno obavljanje kontrole naplate poreza.Sistem oporezivanja dohotka u Republici Srpskoj,koncipiran je na sintetičkom (globalnom) oporezivanju dohotka, tako da se osnovni izvori prihoda, osim onih koji su izuzetizakonom oporezuju na samom izvoru, dok godišnji porez na dohodak čini zbir svih ostvarenih prihoda koji se umanjuju za priznatiporeski kredit. Upravo cilj ovog skromnog rada je istražitiosnovne karakteristike i osnovne elemente poreza na dohodak fi zičkih lica u Republici Srpskoj.
Ključne riječi: poreski sistem, porez na dohodak, fi zička lica, Republika Srpska.