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2008, vol. 56, iss. 2, pp. 305-319
The law on personal income tax in light of article 91(2) of the Constitution of the Republic of Serbia
University of Belgrade, Faculty of Law, Serbia
Keywords: personal income tax; ability-to-pay principle; constitutional principle
The ability-to-pay principle stands for one of the constitutional principles in the Republic of Serbia. It is the task of the legislator to bring this principle to life. Following a meticulous analysis of the existing Personal Income Tax Law (Official Gazette of the Republic of Serbia 24/01, 80/02, 135/04, 62/06 and 65/06), the author concludes that Serbian legis­lator has failed in fulfilling this task. The sole remedy for such failure would be an extensive tax reform which would result in a fair system of global income tax.
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article language: Serbian
document type: unclassified
published in SCIndeks: 09/03/2009

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