Depreciation of real estate for the purpose of property tax
| Autor: | Cvjetković-Ivetić Cvjetana M., Milošević Goran B., Baturan Luka O. |
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| Jazyk: | English<br />Serbian |
| Rok vydání: | 2019 |
| Předmět: | |
| Zdroj: | Zbornik Radova: Pravni Fakultet u Novom Sadu, Vol 53, Iss 3, Pp 1065-1080 (2019) |
| Druh dokumentu: | article |
| ISSN: | 0550-2179 2406-1255 |
| Popis: | The subject of this paper is depreciation of real estate of taxpayers who do not keep accounts for the purpose of property tax. The aim of the paper is to analyze the provisions of the Law on Property Taxes related to the depreciation of real estate of taxpayers who do not keep accounts, as well as recent decision of the Constitutional Court of Serbia regarding this issue. In order to determine how units of local government in Serbia implement provisions of the Law on Property Taxes related to the depreciation of real estate of taxpayers who do not keep accounts, representative sample of local government has been formed. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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