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Ekonomika poljoprivrede
2016, vol. 63, br. 2, str. 713-726
jezik rada: engleski
vrsta rada: pregledni članak
doi:10.5937/ekoPolj1602713V

Creative Commons License 4.0
Oporezivanje poljoprivrednog i šumskog zemljišta - komparativna perspektiva i praksa u Srbiji
Univerzitet Singidunum, Beograd, FEFA - Fakultet za ekonomiju, finansije i administraciju

e-adresa: dvasiljevic@bep.rs

Sažetak

U ovom radu se razmatra kontradiktornost između teorijske sklonosti ka korišćenju zemljišta kao predmeta oporezivanja i relativno skromnih prihoda koji se ubiraju po osnovu poreza na poljoprivredno i šumsko zemljište. Izlaganje u radu počinjemo pregledom specifičnosti zemljišta kao predmeta oporezivanja; zatim preferencijama klasične ekonomske škole u pravcu šireg oslanjanja na porez na zemljište suprotstavljamo rezultate komparativnog istraživanja o brojnim oslobađanjima i drugim poreskim pogodnostima koje uživaju poljoprivredno i šumsko zemljište. Drugi deo rada se temelji na formiranoj bazi podataka o prosečnim cenama različitih vrsta nepokretnosti utvrđenih od strane lokalne samouprave za 2014. i 2015. godinu. Kvantitativno istraživanje pruža dokaze o postojanju nedoslednosti i sklonosti drastičnim odstupanjima kod procena vrednosti zemljišta, i to na značajno višem nivou nego kod objekata, ukazujući na podrivanje ključnih principa poreske jednakosti i neproporcionalno opterećenje poreskim obavezama pojedinih kategorija vlasnika zemljišta.

Ključne reči

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