摘要：From mid-2006 to the end of 2008, numerous decisions were adopted in the public finances of the Republic of Serbia, which resulted in a permanent reduction in tax revenues and in increase of public expenditures. It creates a systemic imbalance between government revenue and expenditure, that is, the fiscal deficit. The emergence of the fiscal deficit is the main motive of the conducted research, where by using a simple regression analysis of the time series of macroeconomic data, authors linked the indicators of economic growth and personal income tax. The results of the research indicate the importance of the influence of personal income tax on the creation of a favorable macroeconomic environment, where the regulation and reform of the existing tax system are imposed as imperatives.
其他摘要：Od sredine 2006. do kraja 2008. godine, u javnim finansijama Republike Srbije usvojen je niz odluka koje imaju za posledicu trajno smanjenje poreskih prihoda i povećanje javnih rashoda. Na taj način formira se sistemska neravnoteža između prihoda i rashoda države, odnosno fiskalni deficit. Pojava fiskalnog deficita predstavlja glavni motiv sprovedenog istraživanja, gde su autori, uz pomoć proste regresione analize vremenske serije makroekonomskih podataka, doveli u vezu pokazatelje privrednog rasta i poreza na dohodak građana. Rezultati istraživanja govore o važnosti uticaja poreza na dohodak građana na kreiranje povoljnog makroekonomskog ambijenta, gde se kao imperativ nameće regulisanje i reforma postojećeg poreskog sistema.
关键词：payroll tax;macroeconomic indicators
其他关键词：porez na dohodak građana;makroekonomski indikatori
