Analysis of Direct Taxes in Republic of Serbia Cover Image

Анализа директних пореза у Републици Србији
Analysis of Direct Taxes in Republic of Serbia

Author(s): Radmila Trklja, Milan Trklja
Subject(s): National Economy, Fiscal Politics / Budgeting
Published by: Народна библиотека „Радислав Никчевић“ Јагодина
Keywords: Income; taxes; income tax; profit tax and property tax

Summary/Abstract: The intention of the legislator when introducing direct taxes in the tax system of the Republic of Serbia was to achieve fiscal and non-fiscal in addition to the goals of taxation. That would be a tax that will be paid by all citizens in proportion to their economic power, which would provide significant funds for government purposes or for the purposes of maintaining the living standards of socially vulnerable categories of the population.

  • Issue Year: 2016
  • Issue No: 1
  • Page Range: 99-106
  • Page Count: 8
  • Language: Serbian