Reform of non-tax revenues

Field: Shadow economy 
Partners: Partner Solutions, KPMG, Mihajlo Pupin Institute
Implemenetation period: September 2019 – January 2022

The Non-tax revenue reform project was implemented over a period of two years, as continuation of reform activities focused on abolishing parafiscal charges and improving the transparency and predictability of all non-tax charges, primarily fees and charges for the use of public goods collected by the national, provincial and local authorities from businesses and citizens.

Goals and activities
The project's main goal improving the business conditions, reaching sustainable economic growth and improving the living standard of citizens. Specific goals that guided the project activities referred to improving the transparency and predictability of non-tax charges and further reduction of administrative and financial burden to businesses and citizens, as well as the public revenue users at all levels of authority, that collect these charges. 

In line with the set goals, the project involved the following activities:

  • Listed regualtions (laws and by-laws) determining the non-tax fees, on the national, provincial and local level;
  • Analyzed and re-classified the fees in line with their real fiscal nature (classified into fees, charges for use of public goods, and taxes);
  • Provided recommendations for reducing, merging similar fees, or in certain cases, abolishing fees;
  • Developed registry of all listed non-tax fees for all levels of authority;
  • Prepared recommendations for the institutionalizing the registry, amending the current methodology for calculating the amount of fees, and designed a unified model of Decision on local administrative fees for all local governments;
  • Proposals developed for strenghtening the capacities of the Ministry of Finance;
  • Public-private dialogue has been established through organized consultations, round tables, meetings and conferences with all relevant stakeholders – the Ministry of Finance, businesses, local governments, business associations etc;
  • Results and recommendations for reforming non-tax revenues were promoted on the web portals and

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