A potential solution to the multitude of non-tax charges, often containing concealed taxes referred to as fees or levies, encountered by businesses in Serbia and the wider region lies in the establishment of a comprehensive public database encompassing all non-tax dues paid by businesses and citizens. This suggestion was put forth in the latest bulletin released by the National Alliance for Local Economic Development (NALED). Notably, such a system is already operational in Republika Srpska (BiH), where a registry of non-tax levies has been in place for over five years.
Jelena Bojović, NALED’s Program Director, expressed optimism that Serbia would emulate Republika Srpska’s example. She recalled a collaborative effort a few years ago between NALED, KPMG, and USAID, which cataloged over 1,200 levies solely at the republic level, documented across more than 500 legislative acts and subsidiary regulations. Among these levies, Bojović highlighted fees as the most prevalent, constituting three-quarters of the total number, despite contributing only 25 percent of the overall non-tax revenue. Conversely, Bojović noted that an analysis of local administrative fees across a sample of 15 local self-governments revealed an average of approximately 70 administrative fees per locality, generating around 0.2 percent of the total revenue.
Bojović proposed the mandatory implementation of electronic calculation and collection of all non-tax charges through the eGovernment or ePayment portal. This, she argued, would establish an up-to-date inventory of all non-tax levies imposed by state, local, and provincial authorities, public enterprises, local public enterprises, and public agencies, along with their corresponding amounts.
According to Bojović, such a system would promote transparency, enabling electronic payment without the need for physical proof, while also providing the government with better oversight of fee collection.
Dalibor Tomaš, an adviser to the Prime Minister of Republika Srpska, highlighted the successful establishment of a database containing all non-tax levies collected from citizens and businesses in Republika Srpska back in 2019. He noted that prior to the system’s implementation, there were 610 levies, with the introduction of the database resulting in the abolition of 19 non-tax charges.
Tomaš underscored the system’s unique feature, emphasizing that only levies listed in the registry could be collected, thereby ensuring transparency and accountability. He also mentioned the existence of a Coordination Body for the Analysis of the Justification of Parafiscal Charges in Republika Srpska, tasked with regularly assessing the justification of each individual levy recorded in the database.
