Tax treatement of farmers in the Republic of Serbia

Autor:	Cvjetković Cvjetana, Veselinović Janko, Nikolić Ivica
Jazyk:	English<br />Serbian
Rok vydání:	2015
Předmět:	farmers property tax income tax VAT Agriculture
Zdroj:	Ekonomika Poljoprivrede (1979), Vol 62, Iss 3, Pp 737-749 (2015)
Druh dokumentu:	article
ISSN:	0352-3462 2334-8453
DOI:	10.5937/ekoPolj1503737C
Popis:	The subject of this paper is the tax treatment of natural persons that perform agricultural activities in the Republic of Serbia. The goal of the paper was to analyse norms related to the most important taxes that burden farmers, to assess their status in the Serbian tax system, as well as to formulate appropriate de lege ferenda propositions. The research showed that in many aspects farmers have privileged tax treatment due to the importance of agriculture in national economy, as well as their number and socialeconomic profile. Apart from the normative method, which was used predominantly, sociological, axiological and comparative methods were also used.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/f2471f9e6693454384feecd4e5ecb094 Zobrazit plný text záznamu View record in DOAJ Plný text ve formátu PDF