English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

Since the introduction of property taxation in Serbian legislation, the tax system has been the subject of reforms a number of times for the purpose of its harmonization it with European Union standards. Initial changes were almost unnoticiable, while the latest modifications in the law attracted considerable interest of the tax policy creators, financial experts, as well as the taxpayers themselves because they introduced a new method of determining the tax basis which has increased the overall tax liabilities at annual level. Bearing in mind that the property tax generates local revenue and that local governments are in constant need for additional resources, the methodology of determining the tax liability should be based on the principle of equity and equality in order to ensure an ultimately efficient tax collection. In this paper, the authors will attempt to analyze both positive and negative aspects of improving the property tax system through a number of years, as well as to propose some solutions for the future reform of this system. By means of fiscal decentralization, this revenue plays an important role in financing local expenditure, while its abundance directly secures a larger autonomy of local self-government units, making them less dependable on the funds coming from the state budget.

Dinamism of property tax reform in Serbia: Administrative and fiscal aspects