Evolution of income tax in Serbia
Since the personal income tax is one of the most important fiscal taxes that has a large number of taxpayers, in the article it was carried out a review of its evolution, the circumstances under which it was created, types of tax forms that preceded it and the conditions under which it occurred as a...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Center for Economic and Financial Research, Belgrade
2017-01-01
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| Series: | Oditor |
| Subjects: | |
| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/2217-401X/2017/2217-401X1701007K.pdf |
| Summary: | Since the personal income tax is one of the most important fiscal taxes that has a large number of taxpayers, in the article it was carried out a review of its evolution, the circumstances under which it was created, types of tax forms that preceded it and the conditions under which it occurred as a modern form of taxation. Special importance is given to the appearance and evolution of the personal income tax in Serbia since the time of the Kingdom of Serbia, with a focus on reforms at the end of XX and start of XXI century with interpretation of elements of personal income tax. Since the current mixed system of income taxation has certain disadvantages and do not satisfy most of the criteria for evaluating, in one part of the article are presented its disadvantages as well as possible directions for reform of the personal income tax in Serbia. |
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| ISSN: | 2217-401X 2683-3476 |