Анализа директних пореза у Републици Србији
Analysis of Direct Taxes in Republic of Serbia

Summary/Abstract: The intention of the legislator when introducing direct taxes in the tax system of the Republic of Serbia was to achieve fiscal and non-fiscal in addition to the goals of taxation. That would be a tax that will be paid by all citizens in proportion to their economic power, which would provide significant funds for government purposes or for the purposes of maintaining the living standards of socially vulnerable categories of the population.

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