TAX TREATEMENT OF FARMERS IN THE REPUBLIC OF SERBIA
DOI:
https://doi.org/10.5937/ekoPolj1503737CKeywords:
farmers, property tax, income tax, VAT.Abstract
The subject of this paper is the tax treatment of natural persons that perform agricultural activities in the Republic of Serbia. The goal of the paper was to analyse norms related to the most important taxes that burden farmers, to assess their status in the Serbian tax system, as well as to formulate appropriate de lege ferenda propositions. The research showed that in many aspects farmers have privileged tax treatment due to the importance of agriculture in national economy, as well as their number and socialeconomic profle. Apart from the normative method, which was used predominantly, sociological, axiological and comparative methods were also used.
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References
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2. Andersen, F., Asheim, L. J., Mittenzwei, K., Veggeland, F. (2002): Taxation of Agriculture in Selected Countries, Norwegian Agricultural Economics Research Institute, Oslo, Norway.
3. Bahl, R., Wallace, S. (2010): A Paradigm for Taxation in Developing Countries, in: Challenging the Conventional Wisdom on the Property Tax (eds. Bahl, R., Martinez-Vazquez, J., Youngman, Y.), pp. 165-210, Lincoln Institute of Land Policy, Cambridge, Massachusetts, USA.
4. Begović, B., Ilić-Popov, G., Mijatović, B., Popović, D. (2004): Reforma poreskog sistema (2), Centar za liberalno-demokratske studije, Beograd, Srbija.
5. Cohen, J., Coughlin, C. (2005): An Introduction to Two Rate Taxation of Land and Buildings, Federal Reserve of Bank of St. Louis Review, vol. 87, no. 3, pp. 359-374, Federal Reserve of Bank of St. Louis, St. Louise, Missouri, USA.
6. Cvijanović, D., Subić, J., Paraušić, V. (2014): Poljoprivredna gazdinstva prema ekonomskoj veličini i tipu proizvodnje u Republici Srbiji, Republički zavod za statistiku, Beograd, Srbija.
7. Cvjetković, C. (2015): Porez na imovinu u statici, doktorska disertacija, Pravni fakultet Univerziteta u Beogradu, Beograd, Srbija.
8. Fabris, N., Pejović, I. (2012): Montenegrin Agriculture: Diagnosis and Policy Recommendations, Economics of Agriculture, vol. 59, no. 4, pp. 657-673, IEP, Beograd, Srbija.
9. Ganzenko, Y. (2010): Armenia, in: European Tax Handbook 2010 (ed. O. van Boeijen-Ostaszewska), pp. 51-62, IBDF, Amsterdam, The Netherlands.
10. Ilić-Popov, G. (2005): Zakon o porezu na dodatu vrednost u Srbiji – komentar zakona i podzakonskih akata, Poslovni zbornik, Beograd, Srbija.
11. Jonson, G. (1993): Role of Agriculture in Economic Development Revisited, Agricultural Economics, vol. 8, no. 4, pp. 421-434, IAAE, Suite, Milwaukee, USA.
12. Khan, M. H. (2001): Agricultural Taxation in Developing Countries: A Survey of Issues and Policies, Agricultural Economics, vol. 24, no. 3, pp. 315-328, IAAE, Suite, Milwaukee, USA.
13. Kronbergs, Z. (2010): Latvia, in: European Tax Handbook 2010 (ed. O. van Boeijen-Ostaszewska), pp. 483-500, IBDF, Amsterdam, The Netherlands.
14. Law on Agricultural Land, Offcial Gazette of the Republic of Serbia, no. 62/06, 65/08, 41/09.
15. Law on Individual Income Tax, Offcial Gazette of the Republic of Serbia, no. 24/01, 80/02, 80/02, 135/04, 62/06, 65/06, 31/09, 44/09, 18/10, 59/11, 91/11, 7/12, 93/12, 114/12, 47/13, 48/13, 108/13, 57/14.
16. Law on Property Tax, Offcial Gazette of the Republic of Macedonia, no. 61/04, 92/07, 102/08, 35/11, 53/11, 84/12.
17. Law on Property Taxes, Offcial Gazette of the Republic of Serbia, no. 26/01, Offcial Gazette of FRY, no. 42/02, Offcial Gazette of the Republic of Serbia, no. 80/2002, 80/2002, 135/04, 61/07, 5/09, 101/10, 24/11, 78/11, 57/12, 47/13, 68/14.
18. Law on Real Estate Tax, Offcial Gazette of Republic of Srpska, no. 110/08, 118/09.
19. Law on Value Added Tax, Offcial Gazette of the Republic of Serbia, no. 84/04, 86/04, 61/05, 61/07, 93/12, 108/13, 6/14, 68/14.
20. Lozev, K. (2010): Bulgaria, in: European Tax Handbook 2010 (ed. O. van Boeijen-Ostaszewska), pp. 137-152, IBDF, Amsterdam, The Netherlands.
21. Mihailović, B., Paraušić, V., Cvijanović, D. (2012): Backwardness of Serbian Rural Areas in Terms of Global Crisis, Economics of Agriculture, Vol. 59 (special number), pp. 344-349, IEP, Beograd, Srbija.
22. Ministry of Agriculture, Forestry and Water Management of the Republic of Serbia (2013): Strategija poljoprivrede i ruralnog razvoja Republike Srbije (2014-2024.), Beograd, Srbija.
23. Ministry of Finance of the Republic of Serbia – Tax Administration (2013): Оbaveštenje u vezi oporezivanja registrovanih poljoprivrednih gazdinstava u 2014. godini, Beograd, Srbija.
24. OECD (2006): Taxation and Social Security in Agriculture, Paris, France.
25. Parlińska, A. (2008): Legal Aspects of Polish Tax and Social Security in Agriculture, Aestimum, vol. 65, no. 53, pp. 75-87, Firenze University Press, Florence, Italy.
26. Paugam, A. (1999): Ad Valorem Property Taxation and Transition Economies, World Bank, Washington D.C., USA.
27. Popović, D. (2011): Poresko pravo, Pravni fakultet Univerziteta u Beogradu, Beograd, Srbija.
28. Rajaraman, I. (2004): Taxing Agriculture in a Developing Country: A Possible Approach, World Bank, Washington D.C., USA.
29. Rao, M. (1989): Taxing Agriculture: Instruments and Incidence, World Development. vol. 17, no. 6, pp. 809-823, Pergamon, Oxford, United Kingdom.
30. Regulation on Activity Classifcation, Offcial Gazette RS, no. 54/10.
31. Soliwoda, M., Pawlowska-Tyszko, J. (2014): Agricultural Taxation in Poland Vs Solutions in Selected EU Countries, Economic Science for Rural Development Conference Proceedings, Jeglava, Latvia, no. 33, pp.99-107.
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Published
2018-05-22
How to Cite
Cvjetković, C., Veselinović, J., & Nikolić, I. (2018). TAX TREATEMENT OF FARMERS IN THE REPUBLIC OF SERBIA. Ekonomika Poljoprivrede, 62(3), 737–749. https://doi.org/10.5937/ekoPolj1503737C
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