Обележја пореза на додату вредност у савременим државама
Specifications of Value Added Taxes in Modern States

Author(s): Zoran Isailović
Subject(s): Economy, Law, Constitution, Jurisprudence, Fiscal Politics / Budgeting
Published by: Правни факултет Универзитета у Источном Сарајеву
Keywords: Legal regime; Harmonization; Elements of taxation; Indirect method of the calculation of tax liabilities; Tax exemption;
Summary/Abstract: In order to stimulate economic trends, modern states have tried to conceive such tax systems which implementation could influence in the most possible extent so that prices of goods and services primarily depend not on some ”artificial extracts” such as taxes, but on the most favorable combination of the productive factors . Naturally, it could not be expected of all tax forms involved in the tax system of a state, but only of some leading income taxes. In that sense, the most important is the value added tax.Value added tax, as a foundation of tax systems of modern states, is the most important tax innovation of the twentieth century. The importance of this tax resulted from its legal and economic nature and existence in numerous modern countries all over Europe. In the context of exposed , it is necessary to point out that the European union membership is formally and legally impossible without adoption of this model of tax system -so called“EU model” of consumable type, indirect method of the calculation of tax liabilities and application of destination. Regarding above mentioned, the author discusses the development and harmonization of the legal regime of this tax implemented within the European Union with particular reference to the Republic of Serbia.

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