CONSEQUENCES OF DISAGREEMENT OF OPINION OF ADMINISTRATIVE BODIES AND POSITIONS OF ADMINISTRATIVE COURT
Keywords:
legal regulation of the census, public sectorAbstract
Property taxes are a type of public revenue that, in terms of generosity, represents a significant budget revenue. When it comes to this type of tax, it is necessary to have real estate to which they directly refer, without taking into account the personality and economic strength of the person to whom the tax liability is determined, and therefore fall into real taxes. In more developed countries, property taxes are a significant public revenue and their share in total public revenues is higher than in underdeveloped countries, where consumption taxes are the most important source of budget revenue. Thus, in Great Britain, Luxembourg, Canada and France, this type of tax participates with over 8% in total public revenues.Downloads
References
1. Afonso, A., Schuknecht, L., Tanzi, V. 2003. Public sector efficiency: An international comparison, European Central Bank working paper series np 242.
2. Afonso, A., Schuknecht, L., Tanzi, V. 2006. Public sector efficiency, Evidence for new EU member states and emerging markets, European Central Bank working paper series no 581.
3. Stiglich, J. 2008. Ekonomija javnog sektora, Ekonomski fakultet.
4. Kragulj, D. 2013. Ekonomija – Osnovi mikroekonomske i makroekonomske analize, izdanje autora, Beograd.
5. Mrdaković Cvetković, R. 2005. Privredni razvoj i priliv inostranih sredstava u zemlje u tranziciji, Beograd.
6. Sharp, W.F. Alexander, GJ. 1990. Investments, Prentice Hall, Inc, Englewood Clifs,NJ.
7. Simić, N. 2002. Monetarne i javne finansije, Megatrend Univerzitet primjenjenih nauka, Beograd.
8. Zakon o porezima na imovinu Sl. Glasnik RS br. br. 26/2001, "Sl. list SRJ", br. 42/2002 - odluka SUS i "Sl. glasnik RS", br. 80/2002, 80/2002 - dr. zakon, 135/2004, 61/2007, 5/2009, 101/2010, 24/2011, 78/2011, 57/2012 - odluka US, 47/2013, 68/2014 - dr. zakon, 95/2018, 99/2018 - odluka US, 86/2019, 144/2020
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Zoran Vasić (Author)

This work is licensed under a Creative Commons Attribution 4.0 International License.






