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2018, vol. 65, br. 2, str. 683-696
Taxation of farmers by the income tax in Serbia
(naslov ne postoji na srpskom)
aUniverzitet u Novom Sadu, Pravni fakultet
bNovi Sad Business School
cUniverzitet u Kragujevcu, Ekonomski fakultet

e-adresag.milosevic@pf.uns.ac.rs, vlahmari@uns.ac.rs, dule.jovanovic.kg@gmail.com
Ključne reči: farmer; agricultural holding; taxable income; personal income; individual activity
Sažetak
(ne postoji na srpskom)
The tax system must be in accordance with the requirements and interests of the tax authorities, but also with the goals of taxpayers. Fiscal intervention should reflect the taxpayer's fiscal power as well as certain forms of taxation. In that regard, agricultural production activities are also the subject of taxation as they are conducted by a large number of entities who have different financial positions and conditions of production. The holders of agricultural production activities achieve their goals, and thus the economic interests of the country are fulfilled. The government show through various measurements that agriculture is an important economic sector and encourage its growth and development. As an instrument of their economic policy, the government can also use the taxation system for agriculture. Taxation of agriculture leads to the achievement of the economic and fiscal goals of the country as well as non-taxation goals. Tax policy measures can, therefore, either encourage or discourage agricultural production activities.
Reference
*** (2013) The Decision of the Ministry of Finance of the Republic of Serbia. No. 413-00-168/2013-04 as of 13.12
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*** (2004-2017) Law on value-added tax. Official Gazette of RS, No. 84/2004, 86/2004 - corrected. 61/2005, 61/2007, 93/2012, 108/2013, 6/2014 - adjusted amount in RSD, 68/2014 - other law, 142/2014, 5/2015 - adjusted amount in RSD, 83/2015, 5/2016 - adjusted amoun
Aničić, A., Simić, M. (2017) Tobinov porez u EU. Oditor - časopis za Menadžment, finansije i pravo, vol. 3, br. 2, str. 100-106
Cvjetković, C., Veselinović, J., Nikolić, I. (2015) Tax treatement of farmers in the Republic of Serbia. Ekonomika poljoprivrede, vol. 62, br. 3, str. 737-749
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O članku

jezik rada: engleski
vrsta rada: pregledni članak
DOI: 10.5937/ekoPolj1802683M
objavljen u SCIndeksu: 23.08.2018.
metod recenzije: dvostruko anoniman
Creative Commons License 4.0

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