CROSS-CHECKING OF INCOME TAX RETURNS WITH WORTH ACCRETION: SERBIA’S LEGISLATION IN THE COMPARATIVE LAW CONTEXT
In the paper Serbia’s Law on Determining the Origin of Property and the Special Tax is analysed and compared with solutions based on cross-checking of the declared income with the worth accretion, which can be found in comparative tax law. After having established the advantages and limits of the ne...
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| Format: | Article |
| Language: | deu |
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University of Rijeka, Faculty of Law
2022-01-01
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| Series: | Zbornik Pravnog Fakulteta Sveučilišta u Rijeci |
| Subjects: | |
| Online Access: | https://hrcak.srce.hr/file/402762 |