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2016, vol. 68, br. 1, str. 195-213
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Osobenosti poreskog sistema Republike Kipar
Specifities of the taxation system of the Republic of Cyprus
aUniverzitet odbrane, Vojna akademija, Beograd
bMinistarstvo odbrane Republike Srbije
cBeogradska poslovna škola
Sažetak
Da bi država, u okviru nesmetanog funkcionisanja, izvršavala brojne zadatke, među kojima je i zadovoljenje javnih potreba, neophodno je postojanje odgovarajućih materijalnih sredstava. To podrazumeva da obavljanje državnih funkcija zahteva kompleksnost, za koju su potrebni izvesni javni prihodi. Oni se mogu definisati kao transakcije koje povećavaju neto imovinu države na svim nivoima lokalne vlasti. Jedan od oblika javnih prihoda su i porezi. Značajne promene poreskog sistema Republike Kipar, nakon pristupanja Evropskoj uniji, predmet su ovog istraživanja.
Abstract
In order for a state to execute, as part of its smooth functioning, a number of tasks, including the fulfillment of public needs, it is essential that required material resources are available. This means that the performance of government functions is complex and requires certain public revenues. They can be defined as transactions that increase the net assets of the country at all levels of local government. One of the forms of public revenue are taxes. The scope of this paper are significant changes in the taxation system of the Republic of Cyprus, made after its accession to the European Union.
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