TAX POLICY IN SERBIAN AGRICULTURE

In paper was analysed tax policy in agriculture of Serbia. Tax policy was observed through the current legal framework, as like: Individual Income Tax Law and Corporate Profit Tax Law. Special attention was paid to the Value Added Tax Law, primarily from the aspect of family agricultural husbandries, as from the stand point of the rules that were valid under the old VAT Law, as well as based on last amendments and supplements adopted at the end of 2012. Mentioned approach of VAT studying is leaned on fact that it represents modern form of tax applicable in field of consumption. It was implemented primarily to facilitate the reduction of the grey economy, to harmonize national tax policy with European Union (EU) standards, as well as to increase tax collection.


Variant title:
PORESKA POLITIKA U POLJOPORIVREDI SRBIJE
Editor(s):
Cvijanovic, Drago
Issue Date:
2013-10
Publication Type:
Journal Article
DOI and Other Identifiers:
UDC 338.43:63 CIP 33:63(497.11) ISSN 0352-3462 COBISS.SR-ID 27671 (Other)
PURL Identifier:
http://purl.umn.edu/158261
Published in:
Volume 60, Number 3
Economics of Agriculture
Page range:
637-651
Total Pages:
15
JEL Codes:
Q18; H25
Note:
Review Article
Series Statement:
Economics of Agriculture 2/2013
UDC: 336.225.64:631(497.11)




 Record created 2017-04-01, last modified 2017-05-27

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