THE IMPORTANCE OF A REALISTICALLY DETERMINED AMOUNT OF TAX ON PROPERTY RIGHTS RELATING TO THE OWNERSHIP OF AGRICULTURAL LAND IN THE REPUBLIC OF SERBIA ADOPTED BY TAX AUTHORITIES OF LOCAL SELF-GOVERNMENT UNITS

Slobodan Popović; Jelena  Vitomir; Sonja  Tomaš-Miskin; Tatjana  Davidov; Sanda  Nastic; Vera  Popovic; Dragana  Popović; Goran  Vitomir

doi:10.5937/ekoPolj2104029P

Authors

Slobodan Popović Faculty of Economics and Engineering Management, Novi Sad, Serbia
Jelena Vitomir Megatrend University, Beograd, Serbia https://orcid.org/0000-0001-6995-3297
Sonja Tomaš-Miskin School of Economics Banja Luka, Bosnia & Herzegovina https://orcid.org/0000-0003-3780-9228
Tatjana Davidov Infostan Tehnologije d.o.o. Beograd, Beograd, Serbia
Sanda Nastic JKP Vodovod i kanalizacija, Novi Sad, Novi Sad, Serbia
Vera Popovic Institute of Field and Vegetable Crops, Novi Sad, Serbia
Dragana Popović Faculty of Economics, Subotica, Serbia https://orcid.org/0000-0002-3023-5877
Goran Vitomir Nova Banka A.D Banja Luka, Banja Luka, Bosnia and Hercegovina https://orcid.org/0000-0003-2672-3250

DOI:

https://doi.org/10.5937/ekoPolj2104029P

Keywords:

fair value, agricultural machinery, tractors, financial report

Abstract

It has been argued for a long time in academic papers which corporate governance factors have a significant impact on gains of a great number of businessmen. However, such studies rarely examine the impact taxation issues on agriculture. This paper differs from other published papers because its focus is tax on agricultural land in an economy in transition. The primary aim of the authors was to find rules in taxpayers’ conduct after being served tax decisions issued by local tax authorities with the assessed tax. The following aim was to find out how tax authorities respond to receiving complaints on the assessed tax lodged by the affected tax payers. The conclusions are as follows: first, there is a difference in tax amounts assessed by local tax authorities relating to property rights of taxpayers resulting from their ownership of agricultural land: second, there is a significant difference in tax amounts assessed following the complaints lodged by taxpayers in all four categories of tax rates set by tax authorities for the four respective zones.

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