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 |
| _version_ | 1819073964159270912 |
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| author | Milošević Goran B. Kulić Mirko V. |
| author_facet | Milošević Goran B. Kulić Mirko V. |
| author_sort | Milošević Goran B. |
| collection | DOAJ |
| description | 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 separately for each tax, in accordance with the relevant tax law. The fulfillment of tax obligations is the payment of the amount owed. for the tax. |
| first_indexed | 2024-12-21T18:01:59Z |
| format | Article |
| id | doaj.art-1a3107c7779b4425884e26f3bc228ff3 |
| institution | Directory Open Access Journal |
| issn | 0550-2179 2406-1255 |
| language | English |
| last_indexed | 2024-12-21T18:01:59Z |
| publishDate | 2015-01-01 |
| publisher | University of Novi Sad, Faculty of Law |
| record_format | Article |
| series | Zbornik Radova: Pravni Fakultet u Novom Sadu |
| spelling | doaj.art-1a3107c7779b4425884e26f3bc228ff32022-12-21T18:55:02ZengUniversity of Novi Sad, Faculty of LawZbornik Radova: Pravni Fakultet u Novom Sadu0550-21792406-12552015-01-0149259761610.5937/zrpfns49-90130550-21791502597MTax liability and fulfillment of tax obligationsMilošević Goran B.0Kulić Mirko V.1University of Novi Sad, Faculty of Law, Novi Sad, SerbiaČasopis 'Finansije i porezi'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 separately for each tax, in accordance with the relevant tax law. The fulfillment of tax obligations is the payment of the amount owed. for the tax.http://scindeks-clanci.ceon.rs/data/pdf/0550-2179/2015/0550-21791502597M.pdftaxtax liabilitytaxpayertaxable eventtaxable period |
| spellingShingle | Milošević Goran B. Kulić Mirko V. Tax liability and fulfillment of tax obligations Zbornik Radova: Pravni Fakultet u Novom Sadu tax tax liability taxpayer taxable event taxable period |
| title | Tax liability and fulfillment of tax obligations |
| title_full | Tax liability and fulfillment of tax obligations |
| title_fullStr | Tax liability and fulfillment of tax obligations |
| title_full_unstemmed | Tax liability and fulfillment of tax obligations |
| title_short | Tax liability and fulfillment of tax obligations |
| title_sort | tax liability and fulfillment of tax obligations |
| topic | tax tax liability taxpayer taxable event taxable period |
| url | http://scindeks-clanci.ceon.rs/data/pdf/0550-2179/2015/0550-21791502597M.pdf |
| work_keys_str_mv | AT milosevicgoranb taxliabilityandfulfillmentoftaxobligations AT kulicmirkov taxliabilityandfulfillmentoftaxobligations |