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Ekonomika
1994, vol. 40, br. 5, str. 67-74
jezik rada: srpski
vrsta rada: neklasifikovan
O eroziji osnovice poreza na dohodak - neka teorijska razmatranja
Univerzitet u Nišu, Pravni fakultet

Sažetak

(ne postoji na srpskom)
The study deals with a theoretical approach concerning the phenomenon of erosion of the income tax base. Some attitudes of the doctrine are dealt with regarding the best forms of taxation as well as the influence of contemporary fiscal policies on taxation base. The basic factor leading to 'erosion' of the income tax substance is difference between the normative (legal) and the economic definition of income. The significance of the phenomenon is not only of theoretical character, but first of all, it has got practical consequences concerning realization of the planned and expected fiscal return, as well as realization of the set fiscal policy goals.

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