ПРАВНИ ЗНАЧАЈ ПОРЕСКИХ ПОДСТИЦАЈА У СИСТЕМУ ОПОРЕЗИВАЊА ЗАРАДА
LEGAL SIGNIFICANCE OF TAX INCENTIVES IN THE EARNINGS TAX SYSTEM

Summary/Abstract: The object of analysis of this paper is the legal significance of tax incentives in the earning tax system. In that sense, at the first place concept and the place of tax incentives in contemporary tax law is considered, the problem of their classification and application of contradictions. It also points out on the characteristics and structure of the tax incentives provided for the Serbian Law on Personal Income Tax in the segment relating to the taxation of earnings. Below are particularly focused on evaluating economic efficiency and social justification of existing tax incentives to the domestic tax system and making concrete proposals for improving their performance.

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