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Pravo - teorija i praksa
2015, vol. 32, iss. 4-6, pp. 40-49
article language: Serbian
document type: Review Paper
doi:10.5937/ptp1506040M


Integration of fees for the use of building land into a property tax
Pravni fakultet, Kragujevac + Odeljenje lokalne poreske administracije, Opštinska uprava, Ćuprija

e-mail: veta187@hotmail.com

Abstract

This paper will show the chronological changes of legislation relating to property taxes in the static's and fees for the use of building land, as well as the effects of the application of the legislative changes in practice. The fees for the use of building land and property taxes in the static's are two most productive sources of local government revenues. They have especially been established and charged in order, through the changes of law benefits, to be integrated into the tax, and, since 2014 property tax has only been charged. The reasons for this integration can be found in adapting the system of public revenues to EU standards and eliminating the existing discrimination of legal entities in relation to natural persons when it comes to determining the compensation for the use of building land. According to the fact that the legal changes drew a lot of media attention of both taxpayers and representatives of legislative power, a special attention is paid to the effects of the integration of fees for the use of building land into a property tax.

Keywords

the fee for the use of building land; property tax; integration

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