Ability-to-pay principle in the Montenegro tax system: Constitutional court case practice and legislative approach
The tax systems of many countries have faced major changes because of the global financial crisis. A budget deficit and decrease in revenues have forced the Montenegrin legislators to introduce new taxes and to increase the rates of already existing taxes. Indirect taxes (VAT, excises and custom dut...
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| Format: | Article |
| Language: | English |
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University of Belgrade, Faculty of Law, Belgrade, Serbia
2014-01-01
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| Series: | Anali Pravnog Fakulteta u Beogradu |
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| Online Access: | http://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2014/0003-25651403151V.pdf |