The importance of a realistically determined amount of tax on property rights relating to the ownership of agricultural land in the Republic of Serbia adopted by tax authorities of local self-government units
It has been argued for a long time in academic papers which corporate governance factors have a significant impact on gains of a great number of businessmen. However, such studies rarely examine the impact taxation issues on agriculture. This paper differs from other published papers because its foc...
| Main Authors: | , , , , , , , |
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| Format: | Article |
| Language: | English |
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Naučno društvo agrarnih ekonomista Balkana, Beograd; Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt
2021-01-01
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| Series: | Ekonomika Poljoprivrede (1979) |
| Subjects: | |
| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0352-3462/2021/0352-34622104029P.pdf |
| _version_ | 1818332380764569600 |
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| author | Popović Slobodan Vitomir Jelena Tomaš-Miskin Sonja Davidov Tatjana Nastić Sanda Popović Vera Popović Dragana Vitomir Goran |
| author_facet | Popović Slobodan Vitomir Jelena Tomaš-Miskin Sonja Davidov Tatjana Nastić Sanda Popović Vera Popović Dragana Vitomir Goran |
| author_sort | Popović Slobodan |
| collection | DOAJ |
| description | It has been argued for a long time in academic papers which corporate governance factors have a significant impact on gains of a great number of businessmen. However, such studies rarely examine the impact taxation issues on agriculture. This paper differs from other published papers because its focus is tax on agricultural land in an economy in transition. The primary aim of the authors was to find rules in taxpayers' conduct after being served tax decisions issued by local tax authorities with the assessed tax. The following aim was to find out how tax authorities respond to receiving complaints on the assessed tax lodged by the affected tax payers. The conclusions are as follows: first, there is a difference in tax amounts assessed by local tax authorities relating to property rights of taxpayers resulting from their ownership of agricultural land: second, there is a significant difference in tax amounts assessed following the complaints lodged by taxpayers in all four categories of tax rates set by tax authorities for the four respective zones. |
| first_indexed | 2024-12-13T13:34:50Z |
| format | Article |
| id | doaj.art-c73aefd9d84849a3a76c8b356123ef3b |
| institution | Directory Open Access Journal |
| issn | 0352-3462 2334-8453 |
| language | English |
| last_indexed | 2024-12-13T13:34:50Z |
| publishDate | 2021-01-01 |
| publisher | Naučno društvo agrarnih ekonomista Balkana, Beograd; Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt |
| record_format | Article |
| series | Ekonomika Poljoprivrede (1979) |
| spelling | doaj.art-c73aefd9d84849a3a76c8b356123ef3b2022-12-21T23:43:59ZengNaučno društvo agrarnih ekonomista Balkana, Beograd; Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, BukureštEkonomika Poljoprivrede (1979)0352-34622334-84532021-01-016841029104210.5937/ekoPolj2104029P0352-34622104029PThe importance of a realistically determined amount of tax on property rights relating to the ownership of agricultural land in the Republic of Serbia adopted by tax authorities of local self-government unitsPopović Slobodan0https://orcid.org/0000-0002-7884-2051Vitomir Jelena1https://orcid.org/0000-0001-6995-3297Tomaš-Miskin Sonja2https://orcid.org/0000-0003-3780-9228Davidov Tatjana3https://orcid.org/0000-0002-8926-8913Nastić Sanda4https://orcid.org/0000-0002-9500-6629Popović Vera5https://orcid.org/0000-0001-6032-6457Popović Dragana6https://orcid.org/0000-0002-3023-5877Vitomir Goran7https://orcid.org/0000-0003-2672-3250Faculty of Economics and Engineering Management, Novi Sad, SerbiaMegatrend University, Beograd, SerbiaSchool of Economics Banja Luka, Banja Luka, Bosnia & HerzegovinaInfostan Tehnologije d.o.o. Beograd, Beograd, SerbiaJKP Vodovod i kanalizacija, Novi Sad, Novi Sad, SerbiaInstitute of Field and Vegetable Crops, Novi Sad, SerbiaFaculty of Economics Subotica, Novi Sad, SerbiaNova Banka A.D Banja Luka, Banja Luka, Bosnia and HercegovinaIt has been argued for a long time in academic papers which corporate governance factors have a significant impact on gains of a great number of businessmen. However, such studies rarely examine the impact taxation issues on agriculture. This paper differs from other published papers because its focus is tax on agricultural land in an economy in transition. The primary aim of the authors was to find rules in taxpayers' conduct after being served tax decisions issued by local tax authorities with the assessed tax. The following aim was to find out how tax authorities respond to receiving complaints on the assessed tax lodged by the affected tax payers. The conclusions are as follows: first, there is a difference in tax amounts assessed by local tax authorities relating to property rights of taxpayers resulting from their ownership of agricultural land: second, there is a significant difference in tax amounts assessed following the complaints lodged by taxpayers in all four categories of tax rates set by tax authorities for the four respective zones.https://scindeks-clanci.ceon.rs/data/pdf/0352-3462/2021/0352-34622104029P.pdffair valueagricultural machinerytractorsfinancial report |
| spellingShingle | Popović Slobodan Vitomir Jelena Tomaš-Miskin Sonja Davidov Tatjana Nastić Sanda Popović Vera Popović Dragana Vitomir Goran The importance of a realistically determined amount of tax on property rights relating to the ownership of agricultural land in the Republic of Serbia adopted by tax authorities of local self-government units Ekonomika Poljoprivrede (1979) fair value agricultural machinery tractors financial report |
| title | The importance of a realistically determined amount of tax on property rights relating to the ownership of agricultural land in the Republic of Serbia adopted by tax authorities of local self-government units |
| title_full | The importance of a realistically determined amount of tax on property rights relating to the ownership of agricultural land in the Republic of Serbia adopted by tax authorities of local self-government units |
| title_fullStr | The importance of a realistically determined amount of tax on property rights relating to the ownership of agricultural land in the Republic of Serbia adopted by tax authorities of local self-government units |
| title_full_unstemmed | The importance of a realistically determined amount of tax on property rights relating to the ownership of agricultural land in the Republic of Serbia adopted by tax authorities of local self-government units |
| title_short | The importance of a realistically determined amount of tax on property rights relating to the ownership of agricultural land in the Republic of Serbia adopted by tax authorities of local self-government units |
| title_sort | importance of a realistically determined amount of tax on property rights relating to the ownership of agricultural land in the republic of serbia adopted by tax authorities of local self government units |
| topic | fair value agricultural machinery tractors financial report |
| url | https://scindeks-clanci.ceon.rs/data/pdf/0352-3462/2021/0352-34622104029P.pdf |
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