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

Аутори

  • 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

Сажетак

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.

Референце

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Објављено

2015-06-30

Како цитирати

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. преузето од https://casopis.pravni-fakultet.edu.rs/index.php/ltp/article/view/131

Bрој часописа

Год. 32 Бр. 4-6 (2015): Pravo - teorija i praksa

Секција

Review paper

Лиценца

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

Creative Commons License

Овај рад је под Creative Commons Aуторство 4.0 Интернационална лиценца.