Akcije

Vojno delo
kako citirati ovaj članak
podeli ovaj članak

Metrika

  • citati u SCIndeksu: 0
  • citati u CrossRef-u:0
  • citati u Google Scholaru:[]
  • posete u poslednjih 30 dana:7
  • preuzimanja u poslednjih 30 dana:7

Sadržaj

članak: 3 od 39  
Back povratak na rezultate
2019, vol. 71, br. 5, str. 93-104
Comparative analysis of tax systems in Germany and Serbia
(naslov ne postoji na srpskom)
aUniverzitet Singidunum, Beograd
bAcademy of Business Vocational Studies, Belgrade

e-adresadvelickovic@singidunum.ac.rs
Sažetak
(ne postoji na srpskom)
The tax systems in Serbia and Germany are based on the same principles and they consist of very similar types of taxes. Both of these tax systems are decentralised in accordance with state regulations. The tax system in Germany is more developed. It encompasses more tax types, it is more oriented towards environmental protection, more efficient in tax collection, and it is more consistent and fair regarding the burden of taxpayers in accordance with their tax power.
Reference
*** Constitution / Grundgesetz
*** Constitution
*** (2001) Commission Directive 2001/116/EC
*** (2002) Directive 2002/24/EC
*** (2002) Directive 2002/24/EC
Brimerhof, D. (2009) Javne financije. Zagreb: MATE d.o.o, 7. izdanje, prevod
Jochum, H. (2013) Introduction to German tax law. Sttutgart: Boorberg
Raičević, B., Ranđelović, S. (2008) Analiza visine poreza u Srbiji. Industrija, vol. 36, br. 1, str. 1-16
Rakonjac-Antić, T. (2012) Penzijsko i zdravstveno osiguranje. Beograd: Ekonomski fakultet
Schubert, K., Klein, M. (2011) Das Politiklexikon. Bon: Dietz, 5. izdanje
Siebert, H. (2005) The German economy: Beyond the social market. Princeton: Princeton University Press, Legislation in Germany
 

O članku

jezik rada: engleski
vrsta rada: neklasifikovan
DOI: 10.5937/vojdelo1905093V
objavljen u SCIndeksu: 09.11.2019.

Povezani članci

Industrija (2011)
Model nominalno određnih doprinosa i reforma penzijskog sistema Srbije
Goliubović Velizar, i dr.

Industrija (2011)
Fiskalni kriminalitet u Srbiji
Kulić Mirko, i dr.

Zb Pravnog fak Niš (2013)
Poreske olakšice kod poreza na dobit pravnih lica
Dimitrijević Marko

prikaži sve [6]