Taxation of agricultural and forest land: Comparative perspective and practice in Serbia
This paper discusses contradiction between theoretical preferences for using land as an object of taxation and modest revenues collected through property taxes imposed on agricultural and forest land. The paper starts with a summary of specificities of the land as an object of the property tax; then...
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| Format: | Article |
| Language: | English |
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Naučno društvo agrarnih ekonomista Balkana, Beograd; Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt
2016-01-01
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| Series: | Ekonomika Poljoprivrede (1979) |
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| Online Access: | http://scindeks-clanci.ceon.rs/data/pdf/0352-3462/2016/0352-34621602713V.pdf |