Tax liability and fulfillment of tax obligations
Tax liability is the duty of the taxpayer to pay the tax. The taxpayer is responsible for the fulfillment of tax obligations from the moment of the occurrence of taxable event on which the authority imposed the tax liability. The moment of the occurrence of taxable event shall be determined separat...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
University of Novi Sad, Faculty of Law
2015-01-01
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Series: | Zbornik Radova: Pravni Fakultet u Novom Sadu |
Subjects: | |
Online Access: | http://scindeks-clanci.ceon.rs/data/pdf/0550-2179/2015/0550-21791502597M.pdf |