Abstract
The aim of this paper is to show that in the recession economic conditions, and current business environment in Serbia can be regarded as that, due to the impact of the global economic crisis, market, social, political and other factors, Value Added Tax is not neutral on the business results of the company. Namely, because of lower economic activity and lower GDP, companies on the market have problems with collecting receivables. Therefore their liquidity position is deteriorated. In this situation, collecting VAT, not VAT itself, even more contributes to the current problems. So the way in which the VAT is collected by the tax authorities indirectly affects companies cash flow, operational management and overall performance of the company. Also, the aim of the study is to present the managerial tactics by which these negative effects can be overcome or at least reduced. These tactics largely rely on the detailed planning and enhanced control of cash flow.
Highlights
The aim of this paper is to show that in the recession economic conditions, and current business environment in Serbia can be regarded as that, due to the impact of the global economic crisis, market, social, political and other factors, Value Added Tax is not neutral on the business results of the company
S tim u vezi, osnovni problem rada jeste ocena uticaja sistema poreza na dodatu vrednost kao važećeg sistema oporezivanja potrošnje i najizdašnijeg načina prikupljanja sredstava u budžet na već pomenutu otežanu likvidnost kompanija
Zanima nas da li u kriznim uslovima privređivanja, odnosno u današnjim poslovnim uslovima u Srbiji, sistem naplate PDV-a pozitivno utiče na poslovanje, odnosno da li pomaže izlasku iz krize preduzeća, da li ima neutralan uticaj na novčane tokove i performanse preduzeća ili prouzrokuje negativne efekte na poslovanje
Summary
Sažetak: Suština ovog rada je da ukaže na to da u recesionim uslovima privređivanja, kakvim se može smatrati poslovni ambijent trenutno u Srbiji, zbog uticaja svetske ekonomske krize, tržišnih, društvenih, političkih i drugih faktora, PDV nije neutralan po pitanju poslovnog rezultata kompanije. Zbog smanjene ekonomske aktivnost i manjeg BDP-a, preduzeća na tržištu upadaju u problem naplate potraživanja, zbog čega se njihova likvidnosna pozicija pogoršava. Sistem naplate PDV-a indirektno utiče na cash flow, na operativno upravljanje menadžmenta, kao i na ukupne performanse preduzeća. Cilj rada je da prikaže menadžerske taktike kojima se ovi negativni efekti mogu prevazići ili bar umanjiti, a koje se u velikoj meri oslanjaju na detaljnije planiranje i pojačanu kontrolu novčanih tokova. Ključne reči: porez na dodatu vrednost, likvidnost, naplata potraživanja, performanse preduzeća, planiranje i kontrola cash flow-a
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