ЗAKOН О ПОРЕЗУ НА ДОХОДАК ГРАЂАНА У СВЕТЛУ ЧЛАНА 91, СТАВ 2 УСТАВА РЕПУБЛИКЕ СРБИЈЕ
THE LAW ON PERSONAL INCOME TAX IN LIGHT OF ARTICLE 91(2) OF THE CONSTITUTION OF THE REPUBLIC OF SERBIA
Author(s): Miloš MiloševićSubject(s): Constitutional Law, Law on Economics, Fiscal Politics / Budgeting
Published by: Правни факултет Универзитета у Београду
Keywords: Personal income tax; Ability-to-pay principle; Constitutional principle;
Summary/Abstract: The ability-to-pay principle stands for one of the constitutional principles in the Republic of Serbia. It is the task of the legislator to bring this principle to life. Following a meticulous analysis of the existing Personal Income Tax Law (Official Gazette of the Republic of Serbia 24/01, 80/02, 135/04, 62/06 and 65/06), the author concludes that Serbian legislator has failed in fulfilling this task. The sole remedy for such failure would be an extensive tax reform which would result in a fair system of global income tax.
Journal: Анали Правног факултета у Београду
- Issue Year: 56/2008
- Issue No: 2
- Page Range: 305-319
- Page Count: 15
- Language: Serbian