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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Bibliographic Details
Main Author: Kostić Svetislav V.
Format: Article
Language:English
Published: University of Belgrade, Faculty of Law, Belgrade, Serbia 2018-01-01
Series:Anali Pravnog Fakulteta u Beogradu
Subjects:
Online Access:https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2018/0003-25651803250K.pdf