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Round table – Para - fis cal charges Finan cial impact analysis of para-fiscal charges to doing business and business opinions on non-tax charges Be l grad e , 12 th M ar ch 2014. Survey results “Business opinion – para - fis cal charges ”.

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Round table– Para-fiscal charges

Financial impact analysis of para-fiscal charges to doing business and business opinions on non-tax charges

Belgrade, 12th March 2014


Survey results business opinion para fis cal charges

Survey results “Business opinion–para-fiscal charges”

TASK: Learn about the business opinions on para-fiscal charges and the conducted reform of charges.

Surveys conducted among:

NALED members;

Clients of UVRA (Association of Accounting Agencies’ Owners) on a sample of 100 entrepreneurs and small enterprises;

Ipsos Strategic Marketing survey on a sample of 250 businesses


Survey results business opinions para fiscal charges

Survey results “Business opinions – para-fiscal charges”

System of non-tax charges is insufficiently transparent, unpredictable and unstable.

58% respondents state believe they are facing payment of para-fiscal charges in they day-to-day work.

67% respondents find the state responsible for introducing para-fiscal charges.

29% respondents find the local government responsible for introducing para-fiscal charges.

A detailed analysis is enclosed in accompanying materials.


Financial impact analysis of para fiscal charges to doing business
Financial impact analysis of para-fiscal charges to doing business

The analysis involved 12 business entities:

  • 4 large companies

  • 3 middle-sized companies

  • 3 small companies

  • 2 entrepreneurs



Trend s of national and local fees for large companies
Trend businesss of national and local fees for large companies


Business performance of middle sized companies in 2012
Business performance of businessmiddle-sized companies in 2012


Trend s of national and local fees for middle sized companies
Trend businesss of national and local fees for middle-sized companies


Business performance of small companies in 2012
Business performance of businesssmall companies in 2012


Trend s of national and local fees for small companies
Trend businesss of national and local fees for small companies


Business performance of entrepreneurs in 2012
Business performance of businessentrepreneurs in 2012


Trend s of national and local fees for entrepreneurs
Trend businesss of national and local fees for entrepreneurs





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