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1992, vol. 30, br. 11-12, str. 74-80
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Banke u ulozi obveznika poreza na dobit korporacija
Bank as corporation tax payers
Univerzitet u Beogradu, Pravni fakultet
Sažetak
U ovom radu autor analizira poziciju banaka u vezi pravnog režima poreza na dobit korporacija. U vezi s tim autor posebno obrađuje sledeća pitanja osnovica poreza na dobit, usklađivanje rashoda banke u poreskom bilansu bančine rezerve, poreski podsticaji za banke, kapitalni dobici i gubici banaka.
Abstract
The author analyses in this paper the position of banks regarding the legal regime of corporation taxes. In connection with this the author deals particularly with the following questions: basis of the income tax coordination of the banks expenses in the tax balance sheet, bank reserves tax stimulation for banks, capital gains and losses of banks.
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Reference
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*** (1991) Zakon o porezu na dobit korporacija. Službeni glasnik Republike Srbije, br. 76
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*** (1990) A summary of relevant tax provisions. u: Tax obstacles: Taxing corporate profits, Paris: OECD - Committee on Fiscal Affairs, prema: Dejan Popović, Porez na dobit korporacija, Ekonomski institut, Beograd, 1991
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*** The taxation of companies in Europe. Amsterdam: International Bureau of Fiscal Documentation / IBFD, vol. 2, br. 2, paragraph 198-203 (France), paragraph 167-173 (Germany)
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*** (1989-1990) Zakon o računovodstvu. Službeni list SFRJ, br. 12/89, 35/90, 42/90, čl. 70
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Popović, D.M., Kovačević, M.R., Raičević, B.B., Novaković, Đ., Stepanović, M. (1992) Komentar Zakona o porezu na dohodak građana. Beograd: Nomos
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Popović, D.M. (1991) Porez na dobit korporacija. Beograd: Ekonomski institut
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Popović, D.M. (1990) Oporezivanje kapitalnih dobitaka. u: Petrović Miroslav i Popović Dejan [ur.] Oporezivanje dobiti preduzeća, Beograd: Pravni fakultet, str. 147
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Rajaram, A. (1987) Inflation and the company tax base. World Bank Working Papers, str. 15-19
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