Порез на доходак физичких лица у светлу фискалне децентрализације
Personal Income Tax in the Light of Fiscal Decentralization

Author(s): Suzana Dimić
Subject(s): Law on Economics, Public Finances, Fiscal Politics / Budgeting
Published by: Правни факултет Универзитета у Источном Сарајеву
Keywords: Decentralization;Personal income tax(PIT);Surtax;
Summary/Abstract: Looking at international taxing practice, the observed assignment of tax powers to local and regional governments seems to comply only partially with the recommendations of theory: although almost everywhere local governments collect taxes on property and central governments collects most income taxes, in some countries income taxes are a considerable source of revenue for local governments, given the large financial resources for devolution of public functions they can provide.In most federations and regional governments such taxes take the form of surtax on the national tax base.

• Details
• Contents