TAX ON THE TRANSFER OF ABSOLUTE RIGHTS
TAX ON THE TRANSFER OF ABSOLUTE RIGHTS

Summary/Abstract: The paper deals with the tax on the transfer of absolute rights through an analysis of the current provisions of the tax legislation of the Republic of Serbia. Tax is an instrument of public revenue by which the state, including the lower forms of the political-territorial community, forcibly withdraws funds from an entity under its tax authority, without direct benefit, to cover its financial needs and achieve other, primarily economic and social goals. The aim of the paper is to highlight the importance of legal regulation of sales tax on absolute rights. The paper deals with the tax object, the taxpayer, the tax base, the occurrence of the tax liability, the rate, reliefs and the determination and collection of sales tax on absolute rights.

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