ФИСКАЛНА РЕФОРМА И ОПОРЕЗИВАЊЕ ДОХОТКА ГРАЂАНА
FISCAL REFORM AND TAXING THE INCOME OF CITIZENS

Summary/Abstract: The subject — matter of the article is the review of the existing system of taxation of citizens with special emphasis on positive and negative sides of dominant analytical taxes. The taxing of the total income of citizens in the existing cedular model has only an additional and corrective role and after the reintegration of the fiscal system it should become the only form of taxation. By applying adequate progressive taxes this should make possible totax the entire economic power of the individual. Exceptional flexibility of the synthetic taxes on income of the individuals, as well as their rather conspicuous socio — economic — political function would make possible, among other things, a successful implementation of the stabilisation economic policy and, more particularly, of an active social policy.

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