ПРИЈЕДЛОГ МОДЕЛА ПОРЕЗА НА НАСЉЕЂИВАЊЕ У РЕПУБЛИЦИ СРПСКОЈ
PROPOSAL FOR A MODEL OF INHERITANCE TAX IN THE REPUBLIC OF SRPSKA

Summary/Abstract: The transfer of property value upon the death of the decedent to his or her heirs most often results in a sudden increase in the economic power of the latter. States have long recognized the potential to capture this increase through a special tax, while at the same time adhering to the ability-to-pay principle of taxation. The majority of countries, including those neighboring the Republic of Srpska, still maintain an inheritance tax, regardless of the fact that other forms of taxation have greater significance for public revenues.

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