Constitutionality issues within the taxation of salaries in Serbia
This paper deals with the problems which emanate from the lack of respect for the concept of gross salary in the process of drafting tax incentives for employers at the level of salary tax and mandatory social security contributions in Serbia. The author's research shows that such measures are...
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Format: | Article |
Language: | English |
Published: |
University of Belgrade, Faculty of Law, Belgrade, Serbia
2018-01-01
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Series: | Anali Pravnog Fakulteta u Beogradu |
Subjects: | |
Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2018/0003-25651803250K.pdf |