economy
February 6, 2026
DO YOU HAVE TO PAY TAXES TO THE DINAR OR A LITTLE MORE? Expert clarifies all doubts!
State bodies mainly focus on controlling underpaid taxes, so overpaid funds remain outside statistics, explains Aleksandar Vasić, business consultant.
TL;DR
- Individuals and businesses sometimes overpay taxes as a cautious measure to avoid penalties for minor shortfalls.
- This practice, termed 'defensive tax payment,' is largely unknown to the public but recognized by economic analysts.
- State authorities focus on controlling underpaid taxes, thus overpayments are not statistically tracked.
- The power asymmetry between the state and taxpayers, coupled with inadequate legal protection and lengthy dispute resolution processes, encourages overpayment.
- Taxpayers face immediate payment obligations even when appealing assessments, and prolonged legal battles can render justice ineffective.
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