Veza između dizajna i utaje poreza u Srbiji: novi empirijski pristup standardnom teorijskom modelu
Sažetak
U ovom radu se istražuje uticaj promene stope poreza na dohodak građana i intenziteta progresivnosti na nivo utaje poreza na dohodak od rada u Srbiji, koristeći mikrosimulacioni model poreskih i socijalnih politika i metode ekonometrijske analize, na podacima iz Ankete o životnom standardu iz 2007.godine. U radu se po prvi put, koristeći koncept efektivnih graničnih poreskih stopa (EGPS), uvodi pretpostavka da odluka pojedinca o utaji poreza ne zavisi od njegovog dohotka posle oporezivanja, već od njegovog raspoloživog dohotka. Rezultati pokazuju da elastičnost utaje poreza u odnosu na EGPS iznosi -0,3 - što je u skladu sa Jicakijevom teorijom utaje poreza, te da sklonost ka utaji opada sa rastom zarada, a da se povećava sa rastom dohotka od samostalne delatnosti. Rezultati takođe pokazuju da bi uvođenje prihodno neutralnog sistema progresivnog oporezivanja dohodaka od rada dovelo do rasta utaje poreza za 1 procentni poen.
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