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2003, vol. 49, br. 5-6, str. 86-97
Različiti koncepti dohotka građana u finansijskoj teoriji
Megatrend Univerzitet, Fakultet za menadžment, Zaječar
Sažetak
(ne postoji na srpskom)
The financial theory examines the income as the source and object of taxation, so it can not take the income concept defined in economics, which studies the economic essence and the nature of income. There are two basic concepts of income in the financial theory: the income of economics (theory of source and theory of net accretion) and the income of accounting. The theory of source stressed the nature of the income's source: stability continuity and certainty. As very important sorts of income were not included in the economics concept of income, such as capital gains, income from insurance, lottery prizes and other sorts of irregular income, the new theory of net accretion was created, with the greatest contribution of American economists Haig and Simons. Starting with the basic economic categories, this theory defines the income as the algebraic sum of consumption and the change in individuals net worth, or the algebraic sum 96 EKONOMIKA of the market value of rights exercised in consumption and the change in the value of the store of property rights between the beginning and the end of the period in question. With this approach, the theory of net income includes the sorts of income, which were omitted by the economics concept of income. The theory of net accretion is deemed to be correct both from equity and efficiency point of view, because it deals with the different sorts of income in the same way. But, income of economics, can't be concretely used, predominantly because of its abstract nature: it defines the income in the terms of value so that income for taxation can't be measured by it. At the ground of this one, the new concept - the income of accountants was developed, which, starting from the realization criterion defined the income as the algebraic sum of all net incomes which were realized and obtained in the certain period of time. There are great differences between the income of economics and the income of accountants the economists define the income basically in terms of value and future while accountants define income in the terms of the past, expressed in money measurement. As far as the contemporary legislations are concerned, they starting with the income of accountants, simply enumerate all sorts of taxable income. The modern financial literature has developed some definitions and concepts of income for special purposes in the course of time periods and contemporary analysis of certain economic categories, such as: the income distribution, the individual burden of taxation, the tax wedge between the net take home and the total lab our costs. The main new concepts are: the equivalent disposable household income per individual and the average income (the income of APW).
Reference
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Forster, M., Pearson, M. (2002) Income distribution and poverty in the OECD area: Trends and driving forces. OECD Economic Studies, br. 34/1
Goode, R.M. (1966) The individual income tax. Washington, DC: Brookings Institution Press
Joumard, I. (2002) Tax systems in European Union countries. OECD Studies, br. 34, /1
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Popović, D.M. (1997) Nauka o porezima i poresko pravo. Budimpešta: COLPI - Constitutional and Legislative Policy Institute
Popović, D.M., Ilić-Popov, G., ur. (1996) Ekonomija oporezivanja i poresko pravo. Beograd: Pravni fakultet
Sommerfeld, R.M., Anderson, H.M., Brock, H.R. (1969) An introduction to taxation. New York, itd: Harcourt, Brace and Jovanovich
 

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jezik rada: srpski
vrsta rada: stručni članak
objavljen u SCIndeksu: 02.06.2007.

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