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...

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Bibliographic Details
Main Authors: Milošević Goran B., Kulić Mirko V.
Format: Article
Language:English
Published: University of Novi Sad, Faculty of Law 2015-01-01
Series:Zbornik Radova: Pravni Fakultet u Novom Sadu
Subjects:
Online Access:http://scindeks-clanci.ceon.rs/data/pdf/0550-2179/2015/0550-21791502597M.pdf