INTEGRATION OF FEES FOR THE USE OF BUILDING LAND INTO A PROPERTY TAX

Authors

  • Violeta Miladinović A student of doctoral academic studies at the Faculty of Law in Kragujevac, The Head of the local tax administration within the Management of the municipality of Ćuprija

Abstract

This paper will show the chronological changes of legislation relating to property taxes in the statics and fees for the use of building land, as well as the effects of the application of the legislative changes in practice. The fees for the use of building land and property taxes in the statics are two most productive sources of local government revenues. They have especially been established and charged in order, through the changes of law benefits, to be integrated into the tax, and, since 2014 property tax has only been charged. The reasons for this integration can be found in adapting the system of public revenues to EU standards and eliminating the existing discrimination of legal entities in relation to natural persons when it comes to determining the compensation for the use of building land. According to the fact that the legal changes drew a lot of media attention of both taxpayers and representatives of legislative power, a special attention is paid to the effects of the integration of fees for the use of building land into a property tax.

References

Arsić, M., et al. (2012). Reforme poreza na imovinu u Srbiji: rezultati i perspektive, Beograd, Fondacija za razvoj ekonomske nauke

Bućić, A., (2010). Kako do reforme poreza na imovinu, Lokalna samouprava – Propisi i praksa (3), str. 29-35

Golić, D., Šoltes, I. (2009). Karakteristike lokalne samouprave zemalja u tranziciji. Pravo - teorija i praksa 26 (5-6), str. 66-83

Kristić, S. (2005). Finansiranje lokalne samouprave u Republici Srbiji sa posebnim akcentom na izvorne prihode, Beograd, Pravni fakultet

Nićiforović, V., Holcinger, J. (2014). Vodič za unapređenje baza podataka za porez na imovinu, Beograd, Stalna konferencija gradova i opština

Šipovac, R. Golić, D., Počuča, M. (2009). Javne finansije u ustavnom sistemu Srbije. Pravo - teorija i praksa 26 (7-8), str. 144-155

Zakon o fnansiranju lokalne samouprave, Službeni glasnik RS, br. 62/06

Zakon o planiranju i izgradnji, Službeni glasnik RS, br. 47/03, 72/09

Zakon o porezima na imovinu, Službeni glasnik RS, br. 47/13

Downloads

Published

2015-06-30

How to Cite

Miladinović, V. (2015). INTEGRATION OF FEES FOR THE USE OF BUILDING LAND INTO A PROPERTY TAX. Pravo - Teorija I Praksa, 32(4-6), 40–49. Retrieved from https://casopis.pravni-fakultet.edu.rs/index.php/ltp/article/view/131

Issue

Vol. 32 No. 4-6 (2015): Pravo - teorija i praksa

Section

Review paper

License

Copyright (c) 2015 University Business Academy in Novi Sad Faculty of Law for Commerce and Judiciary

Creative Commons License

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