Пореска политика уставобранитеља
Tax Policy of the Defenders of the Constitution

Summary/Abstract: In order to increase the budget revenue, Defenders of the Constitution dedicated considerable attention to tax collecting, making more precise the laws, increasing the number of people liable for taxation, controlling the precision and range of collecting, and perfecting technical procedures for taxation and punishments for negligence of local authorities. Beside that, regulations corrected the conditions under which fewer people were exempt from taxation, and the process of unification and standardization of intermediate taxes, followed by abolishment of the benefits of some segments of the population. Taxes were increased by introduction of the single men's tax, that is to say, including in the tax system of unmarried people with no property, who worked for others, as well as by inclusion of permanently settled Romas. As they remained within tax gathering per capita, economic effects of their tax policy were not great, and effects of the increased tax collection was diminished by the fact that duties of new people liable to pay taxes were considerably lower that the full rate of the civic tax.

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