TAX POLICY IN SERBIAN AGRICULTURE
Keywords:
tax policy, agriculture, VAT Law.Abstract
In paper was analysed tax policy in agriculture of Serbia. Tax policy was observed through the current legal framework, as like: Individual Income Tax Law and Corporate Profit Tax Law. Special attention was paid to the Value Added Tax Law, primarily from the aspect of family agricultural husbandries, as from the stand point of the rules that were valid under the old VAT Law, as well as based on last amendments and supplements adopted at the end of 2012. Mentioned approach of VAT studying is leaned on fact that it represents modern form of tax applicable in field of consumption. It was implemented primarily to facilitate the reduction of the grey economy, to harmonize national tax policy with European Union (EU) standards, as well as to increase tax collection.
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References
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2. Census of Agriculture 2012 in the Republic of Serbia – First results. Statistical Office of the Republic of Serbia, Belgrade, Republic of Serbia, 2013.
3. Conditions and Burdens on Doing Business and Collective Bargaining, brochure of Serbian Association of Employers, Belgrade, September, 2010.
4. Corporate Profit Tax Law. Official Gazette of RS, no. 25/01, 80/02, 43/03, 84/04 and 18/10
5. Council Directive 2006/112/EC of 28th November, 2006 on the common system of value added tax. Official Journal L 347 of 11.12.2006.
6. Hrustić, H. (2012): Povećanje stope poreza na dodatu vrednost u EU. Ekonomika, Vol. 58, br. 3, str. 31-40.
7. Individual Income Tax Law. Official Gazette of RS, no. 24/01, 80/02, 135/04, 62/06, 65/06, 31/09, 44/09, 18/10, 50/11, 90/11-US and 93/12.
8. Law on Amendments and Supplements to the Corporate Profit Tax Law. Official Gazette of RS, no. 47/13.
9. Law on Amendments and Supplements to the Individual Income Tax Law. Official Gazette of RS, no. 47/13.
10. Law on Amendments and Supplements to the Value Added Tax Law. Official Gazette of RS, no. 93/12.
11. Law on cadastral income determination. Official Gazette of SRS, no. 49/92.
12. Law on Corporate Income Tax and Contributions from the Company Income. Official Gazette of SRS, no. 35/90.
13. Law on Tax of Corporations Profit. Official Gazette of RS, no. 43/94.
14. Law on temporary exemption from taxation of tax on individual income of certain types of income. Official Gazette of RS, no. 5/2009.
15. Milošević, G., Kulić, M. (2011): Teorijske osnove i praktična iskustva prevaljivanja poreza sa osvrtom na poljoprivredu. Ekonomika poljoprivrede, vol. 58, br. 2, str. 281-297.
16. Njegovan, Z., Nastić, L. (2011): Sistemi poslovne evidencije na porodičnim gazdinstvima i ruralni razvoj. Agroekonomika, br. 51-52. str. 18-31.
17. Paraušić, V., Mihailović, B., Hamović. V. (2010): Imperfect Competition in the Primary Agricultural Commodity Market in Serbia. Economic Annals, Vol. LV, no. 184, pg. 113-150, 10.2298/EKA1084113P.
18. PDV priručnik za primenu propisa o porezu na dodatu vrednost. Savez računovođa i revizora Srbije, Računovodstvo, Beograd, 2007.
19. Tica, N., Zekić, V., Milić, D. (2008): Porez na dodatu vrednost u poljoprivredi. Agroekonomika, br. 39-40, pp. 117-126.
20. Tica, N., Zekić, V., Milić, D., Đajić, D. (2011): Poljoprivredna gazdinstva u sistemu poreza na dodatu vrednost. Agroekonomika, br. 51-52, str. 32-38.
21. Value Added Tax Law. Official Gazette of RS, no. 84/04, 86/04, 61/05 and 61/07.
22. http://www.agrarije.com/node/643
23. http://www.trezor.gov.rs
24. http://www.zabalj.rs/index.php?option=com_content&view=article&id=93&Itemid=110&lang=sr-yu
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Published
2013-09-30
How to Cite
Simonović, Z., Jeločnik, M., & Subić, J. (2013). TAX POLICY IN SERBIAN AGRICULTURE. Ekonomika Poljoprivrede, 60(3), 637–651. Retrieved from https://ea.bg.ac.rs/index.php/EA/article/view/453
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Review articles
