文章基本信息

标题：THE PLACE OF PERSONAL INCOME TAX IN THE STRUCTURE OF SERBIAN TAX SYSTEM
本地全文：下载
作者：Aleksandar Stojković ; Milica Gligorijević
期刊名称：BizInfo
印刷版ISSN：2217-2769
电子版ISSN：2406-2324
出版年度：2016
卷号：7
期号：1
页码：25-35
DOI：10.5937/bizinfo1601025S
语种：English
出版社：Business School of Applied Studies in Blace
摘要：The personal income tax (the personal income tax of citizens in the Serbian tax system) makes the group of "standard" taxes which is mainly encountered in the tax structure of most countries (among corporate tax,consumption taxes and property tax).Personal income tax has a special place in the tax systems of modern states and the importance of income taxation can be seen not only in significantly large financial abundance,but also in the broad possibilities to be used as a convenient means for achieving non-fiscal goals of taxation.In the total revenues of the Republic of Serbia in 2015 participates with 4.7%.In our country with this tax is collected much less tax revenue than in developed countries.The reason for this should be sought in low-income and low number of employees.The aim of this paper is the analysis of the basic elements of this tax form in the Republic of Serbia,its yield,role and place in Serbian tax system.
关键词：tax systems;direct tax forms;the personal income tax;a mixed system of taxation.