МЕТОД РАЧУНА ОБРАЧУНА ПОРЕЗА КАО ПОТЕНЦИЈАЛНИ МЕТОД ОПОРЕЗИВАЊА ФИНАНСИЈСКИХ УСЛУГА
TAX CALCULATION ACCOUNT METHOD AS A POTENTIAL METHOD OF TAXING FINANCIAL SERVICES
Author(s): Slaven SavićSubject(s): Financial Markets, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Економски факултет Универзитета у Бањој Луци
Keywords: financial services; tax calculation account; VAT;
Summary/Abstract: Financial services represent one of the most problematic areas when it comes to their taxation by value added tax. These problems stem from their nature. Although these services are generally exempted from taxation, in theory and practice there are some suggestions on how they could be included in the VAT base. The main purpose of this paper is to present a proposal that might be acceptable from the point of taxation of financial services.
Journal: Acta Economica
- Issue Year: 14/2016
- Issue No: 25
- Page Range: 111-130
- Page Count: 20
- Language: Serbian