Tax treatement of farmers in the Republic of Serbia
The subject of this paper is the tax treatment of natural persons that perform agricultural activities in the Republic of Serbia. The goal of the paper was to analyse norms related to the most important taxes that burden farmers, to assess their status in the Serbian tax system, as well as to formul...
| 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
2015-01-01
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| Series: | Ekonomika Poljoprivrede (1979) |
| Subjects: | |
| Online Access: | http://scindeks-clanci.ceon.rs/data/pdf/0352-3462/2015/0352-34621503737C.pdf |
| _version_ | 1818267793532911616 |
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| author | Cvjetković Cvjetana Veselinović Janko Nikolić Ivica |
| author_facet | Cvjetković Cvjetana Veselinović Janko Nikolić Ivica |
| author_sort | Cvjetković Cvjetana |
| collection | DOAJ |
| description | The subject of this paper is the tax treatment of natural persons that perform agricultural activities in the Republic of Serbia. The goal of the paper was to analyse norms related to the most important taxes that burden farmers, to assess their status in the Serbian tax system, as well as to formulate appropriate de lege ferenda propositions. The research showed that in many aspects farmers have privileged tax treatment due to the importance of agriculture in national economy, as well as their number and socialeconomic profile. Apart from the normative method, which was used predominantly, sociological, axiological and comparative methods were also used. |
| first_indexed | 2024-12-12T20:28:15Z |
| format | Article |
| id | doaj.art-f2471f9e6693454384feecd4e5ecb094 |
| institution | Directory Open Access Journal |
| issn | 0352-3462 2334-8453 |
| language | English |
| last_indexed | 2024-12-12T20:28:15Z |
| publishDate | 2015-01-01 |
| 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-f2471f9e6693454384feecd4e5ecb0942022-12-22T00:13:05ZengNaučno društvo agrarnih ekonomista Balkana, Beograd; Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, BukureštEkonomika Poljoprivrede (1979)0352-34622334-84532015-01-0162373774910.5937/ekoPolj1503737C0352-34621503737CTax treatement of farmers in the Republic of SerbiaCvjetković Cvjetana0Veselinović Janko1Nikolić Ivica2University of Business Academy in Novi Sad, Faculty of Law, Novi Sad, SerbiaUniversity of Novi Sad, Faculty of Agriculture, Novi Sad, SerbiaUniversity EDUCONS, Sremska Kamenica, Sremska Kamenica, SerbiaThe subject of this paper is the tax treatment of natural persons that perform agricultural activities in the Republic of Serbia. The goal of the paper was to analyse norms related to the most important taxes that burden farmers, to assess their status in the Serbian tax system, as well as to formulate appropriate de lege ferenda propositions. The research showed that in many aspects farmers have privileged tax treatment due to the importance of agriculture in national economy, as well as their number and socialeconomic profile. Apart from the normative method, which was used predominantly, sociological, axiological and comparative methods were also used.http://scindeks-clanci.ceon.rs/data/pdf/0352-3462/2015/0352-34621503737C.pdffarmersproperty taxincome taxVAT |
| spellingShingle | Cvjetković Cvjetana Veselinović Janko Nikolić Ivica Tax treatement of farmers in the Republic of Serbia Ekonomika Poljoprivrede (1979) farmers property tax income tax VAT |
| title | Tax treatement of farmers in the Republic of Serbia |
| title_full | Tax treatement of farmers in the Republic of Serbia |
| title_fullStr | Tax treatement of farmers in the Republic of Serbia |
| title_full_unstemmed | Tax treatement of farmers in the Republic of Serbia |
| title_short | Tax treatement of farmers in the Republic of Serbia |
| title_sort | tax treatement of farmers in the republic of serbia |
| topic | farmers property tax income tax VAT |
| url | http://scindeks-clanci.ceon.rs/data/pdf/0352-3462/2015/0352-34621503737C.pdf |
| work_keys_str_mv | AT cvjetkoviccvjetana taxtreatementoffarmersintherepublicofserbia AT veselinovicjanko taxtreatementoffarmersintherepublicofserbia AT nikolicivica taxtreatementoffarmersintherepublicofserbia |