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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,

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Presentation on theme: "Round table– Para-fiscal charges Financial impact analysis of para-fiscal charges to doing business and business opinions on non-tax charges Belgrade,"— Presentation transcript:

1 Round table– Para-fiscal charges Financial impact analysis of para-fiscal charges to doing business and business opinions on non-tax charges Belgrade, 12 th March 2014

2 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: 1.NALED members; 2.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

3 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.

4 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

5 Business performance of large companies in 2012 Business activity Number of employees Total revenues (in mil RSD) Total expenses (in mil RSD) Profit/Loss (in mil RSD) Profit/Loss per employee Wholesale of metals and metal ores ,50,8 Exploitation of rude of ferrous, non-ferrous precious and other metals ,60,9 Cable telecommunicat ,7 Cable telecommunicat ,1

6 Trends of national and local fees for large companies Business activity National charges Trend Local charges Trend Wholesale of metals and metal ores ,6 Exploitation of rude of ferrous, non-ferrous precious and other metals , ,33 Cable telecommunicat ,621,81548,410,020122,2 Cable telecommunicat. 32,975,00514,751,83044,7610,082,021689,922,

7 Business performance of middle-sized companies in 2012 Business activity Number of employees Total revenues (in mil RSD) Total expenses (in mil RSD) Profit/Loss (u mil RSD) Profit/Loss per employee Holding ,7 Re-use of classified materials ,1 Installation of industrial machines and equipment ,1

8 Trends of national and local fees for middle-sized companies Business activity National fees Trend Local fees Trend Holding ---2,761,4092,713, Re-use of classified materials 404,000591, ,50040,0001,600.0 Installation of industrial machines and equipment 75, ,18388,

9 Business performance of small companies in 2012 Business activity Number of employees Total revenues (in mil RSD) Total expenses (in mil RSD) Profit/Loss (in mil RSD) Profit/Loss per employee Collection and recycling of PET packaging ,05 Accounting ,50,02 Production of medical and dental devices ,7

10 Trends of national and local fees for small companies Business activity National charges Trend Local charges Trend Collection and recycling of PET packaging ,00096, Accounting ---31,85924, Production of medical and dental devices ,293105,

11 Business performance of entrepreneurs in 2012 Entrepreneur’ s field of work Number of employees Total revenues (in mil RSD) Total expenses (in mil RSD) Profit/Loss (in mil RSD) Profit/Loss per employee Other food retail in specialized stores 617 0,20,03 Non-specialized wholesale trade ,30,1

12 Trends of national and local fees for entrepreneurs Business activity National charges Trend Local charges Trend Other food retail in specialized stores ---7,7692, Non-specialized wholesale trade ---23,12119,

13 Share of fees in the structure of expenses for observed businesses Company Total charges (in RSD) Share of charges in total expenses Share of charges in the achieved results 1. Wholesale trade of metals and metal ores %1.7% 2. Exploitation of rude of ferrous, non-ferrous precious and other metals 25, %0.006% 3. Cable telecommunications 39,621, %-0.48% 4. Cable telecommunications 643,057, %6.18% 5. Holding 2,761, %0.51% 6. Re-use of classified materials 406, %1.53% 7. Installation of industrial machines and equipment 92, %0.19%

14 Share of fees in the structure of expenses for observed businesses Company Total charges (in RSD) Share of charges in total expenses Share of charges in the achieved results 8. Collection and recycling of PET packaging 116, %8.72% 9. Accounting 31, %6.06% 10. Production of medical and dental devices 110, %1.76% 11. Other food retail in specialized stores 7, %3.36% 12. Non-specialized wholesale trade 23, %6.60%

15 THANK YOU FOR YOUR ATTENTION!


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