TAXATION OF FARMERS BY THE INCOME TAX IN SERBIA
DOI:
https://doi.org/10.5937/ekoPolj1802683MKeywords:
farmer, agricultural holding, taxable income, personal income, individual activityAbstract
The tax system must be in accordance with the requirements and interests of the tax authorities, but also with the goals of taxpayers. Fiscal intervention should reflect the taxpayers fscal power as well as certain forms of taxation. In that regard, agricultural production activities are also the subject of taxation as they are conducted by a large number of entities who have different financial positions and conditions of production. The holders of agricultural production activities achieve their goals, and thus the economic interests of the country are fulflled. The government show through various measurements that agriculture is an important economic sector and encourage its growth and development. As an instrument of their economic policy, the government can also use the taxation system for agriculture. Taxation of agriculture leads to the achievement of the economic and fscal goals of the country as well as non-taxation goals. Tax policy measures can, therefore, either encourage or discourage agricultural production activities.
Downloads
Download data is not yet available.
References
1. Aničić, A. & Simić, M. (2017). Tobin tax in European Union. Oditor, 3(2), 100- 106. [in Serbian: Аничић, А., & Симић, М. (2017), Тобинов порез у ЕУ].
2. Gnjatović D. (1999). Finance and Financial Law. Policy Academy, Belgrade. ISBN: 86-7020-059-7. [in Serbian: Гњатовић, Д. (1999), Финансије и финансијско право].
3. Kovačević, M., Ilić, J. & Damnjanović, R. (2017). Evolution of income tax in Serbia. Oditor, 3(1), 7-22. [in Serbian: Ковачевић, М., Илић, Ј. & Дамњановић, Р. (2017), Еволуција пореза на доходак у Србији].
4. Kulić M. (2010). Public fnance. University Megatrend, Belgrade. ISBN: 978- 86-7747-415-7. [in Serbian: Кулић, М. (2010), Јавне финансије].
5. Milojević, I., Zekić, M. & Gobeljić, Z. (2015). Tax balance in agribusiness as a type of special balance, Economics of Agriculture, 62(3), 767-780. Belgrade. UDC: 332.053:336.226.14.
6. Milošević, G. (2013). Theory and Practice of Financial Law. Crime and Policy Academy, Belgrade. ISBN: 978-86-7020-196-5. [in Serbian: Милошевић, Г. (2013), Теорија и пракса финансијског права].
7. Milošević, G. & Kulić, M. (2015). Tax Law. Faculty of Law, Novi Sad. [in Serbian: Милошевић, Г. & Кулић, М. (2015), Пореско право].
8. Milošević, G. & Kulić, M. (2011). The theoretical basis and practical experience of tax shifting the emphasis on agriculture, Economics of Agriculture, 58(2), 281-298. Belgrade. [in Serbian: Милошевић, Г. & Кулић, М. (2011), Теоријске основе и практична искуства преваљивања пореза са освртом на пољопривреду].
9. Piketi, T. (2015). Capital in the 21st century. Academic book, Novi Sad. ISBN: 9788662630759. [in Serbian: Пикети, Т. (2015), Капитал у 21 веку].
10. Popov, Đ. (2015). The growth of foreign investments in Serbia - the law and what else? Proceedings of Novi Sad Faculty of Law, 2, 401-416. [in Serbian: Попов, Ђ. (2015), Раст страних инвестиција у Србији – закон и шта још?].
11. Popović, D. (1997). Tax Science and Tax Law. Savremena administracija, Beograd. ISBN: 8631103284. [in Serbian: Поповић, Д. (1997), Наука о порезима и пореско право].
12. Raičević, B., Ignjatijević, S. & Milojević, I. (2016). Financial analysis of foreign direct investment of economic growth of developing countries. Economics of agriculture, 63(2), 649-663, UDC: 330.322.54:502.131.
13. Raičević, B. & Radičić, M. (2008), Public fnance. Data Status, Belgrade. ISBN: 8674780903. [in Serbian: Раичевић, Б. & Радичић, М. (2008), Јавне финансије].
14. Ristić, Ž. (2001). Fiscal management. Savremena administracija, Beograd. [in Serbian: Ристић, Ж. (2001), Фискални менаџмент].
15. Samjuelson, P.A. (1975). Economic reader. MATE, Zagreb. [in Serbian: Самјуелсон, П. А. (1975), Економска читанка].
16. Stiglic, J. (2013). Economic of Public Sector. Faculty of Economics, Belgrade. ISBN: 978-86-403-1291-2. [in Serbian: Штиглиц, Ј. (2013), Економија јавног сектора].
17. Cvjetković, C., Veselinović, J. & Nikolić, I. (2015). Tax Treatment of Farmers in the Republic of Serbia, Economics of Agriculture, 62(3), 737-749, Belgrade. UDC: 336.226.4:63(497.11).
18. Individual Income Tax Law, "The Offcial Gazette of RS, No. 24/01, 80/02 - other law, 80/02, 135/04, 62/06, 65/06 - corrected, 31/09, 44/09, 18/10, 50/11, 91/11 - US, 93/12, 114/12 - US, 47/13, 48/13 - corrected, 108/13, 57/14, 68/14 - other law, 112/15; 113/17. [in Serbian: Закон о порезу на доходак грађана].
19. Law on value-added tax, "The Offcial Gazette of RS", No. 84/2004, 86/2004 - corrected., 61/2005, 61/2007, 93/2012, 108/2013, 6/2014 – adjusted amount in RSD, 68/2014 – other law, 142/2014, 5/2015 - adjusted amount in RSD, 83/2015, 5/2016 - adjusted amount in RSD, 108/2016 и 7/2017 – adjusted amount in RSD. [in Serbian: Закон о порезу на додату вредност].
20. Announcement regarding the taxation of registered agricultural holdings in 2014, Ministry of Finance – Tax Administration, Sector for Inspection, No. 000-430-02-0070/2013-Г0049 11.12.2013, Belgrade.
21. The Decision of the Ministry of Finance of the Republic of Serbia No. 413-00- 168/2013-04 as of 13.12.2013.
22. Regulation on the classifcation of activities, The Government of the Republic of Serbia - 05 No. 110-5482/2010.
2. Gnjatović D. (1999). Finance and Financial Law. Policy Academy, Belgrade. ISBN: 86-7020-059-7. [in Serbian: Гњатовић, Д. (1999), Финансије и финансијско право].
3. Kovačević, M., Ilić, J. & Damnjanović, R. (2017). Evolution of income tax in Serbia. Oditor, 3(1), 7-22. [in Serbian: Ковачевић, М., Илић, Ј. & Дамњановић, Р. (2017), Еволуција пореза на доходак у Србији].
4. Kulić M. (2010). Public fnance. University Megatrend, Belgrade. ISBN: 978- 86-7747-415-7. [in Serbian: Кулић, М. (2010), Јавне финансије].
5. Milojević, I., Zekić, M. & Gobeljić, Z. (2015). Tax balance in agribusiness as a type of special balance, Economics of Agriculture, 62(3), 767-780. Belgrade. UDC: 332.053:336.226.14.
6. Milošević, G. (2013). Theory and Practice of Financial Law. Crime and Policy Academy, Belgrade. ISBN: 978-86-7020-196-5. [in Serbian: Милошевић, Г. (2013), Теорија и пракса финансијског права].
7. Milošević, G. & Kulić, M. (2015). Tax Law. Faculty of Law, Novi Sad. [in Serbian: Милошевић, Г. & Кулић, М. (2015), Пореско право].
8. Milošević, G. & Kulić, M. (2011). The theoretical basis and practical experience of tax shifting the emphasis on agriculture, Economics of Agriculture, 58(2), 281-298. Belgrade. [in Serbian: Милошевић, Г. & Кулић, М. (2011), Теоријске основе и практична искуства преваљивања пореза са освртом на пољопривреду].
9. Piketi, T. (2015). Capital in the 21st century. Academic book, Novi Sad. ISBN: 9788662630759. [in Serbian: Пикети, Т. (2015), Капитал у 21 веку].
10. Popov, Đ. (2015). The growth of foreign investments in Serbia - the law and what else? Proceedings of Novi Sad Faculty of Law, 2, 401-416. [in Serbian: Попов, Ђ. (2015), Раст страних инвестиција у Србији – закон и шта још?].
11. Popović, D. (1997). Tax Science and Tax Law. Savremena administracija, Beograd. ISBN: 8631103284. [in Serbian: Поповић, Д. (1997), Наука о порезима и пореско право].
12. Raičević, B., Ignjatijević, S. & Milojević, I. (2016). Financial analysis of foreign direct investment of economic growth of developing countries. Economics of agriculture, 63(2), 649-663, UDC: 330.322.54:502.131.
13. Raičević, B. & Radičić, M. (2008), Public fnance. Data Status, Belgrade. ISBN: 8674780903. [in Serbian: Раичевић, Б. & Радичић, М. (2008), Јавне финансије].
14. Ristić, Ž. (2001). Fiscal management. Savremena administracija, Beograd. [in Serbian: Ристић, Ж. (2001), Фискални менаџмент].
15. Samjuelson, P.A. (1975). Economic reader. MATE, Zagreb. [in Serbian: Самјуелсон, П. А. (1975), Економска читанка].
16. Stiglic, J. (2013). Economic of Public Sector. Faculty of Economics, Belgrade. ISBN: 978-86-403-1291-2. [in Serbian: Штиглиц, Ј. (2013), Економија јавног сектора].
17. Cvjetković, C., Veselinović, J. & Nikolić, I. (2015). Tax Treatment of Farmers in the Republic of Serbia, Economics of Agriculture, 62(3), 737-749, Belgrade. UDC: 336.226.4:63(497.11).
18. Individual Income Tax Law, "The Offcial Gazette of RS, No. 24/01, 80/02 - other law, 80/02, 135/04, 62/06, 65/06 - corrected, 31/09, 44/09, 18/10, 50/11, 91/11 - US, 93/12, 114/12 - US, 47/13, 48/13 - corrected, 108/13, 57/14, 68/14 - other law, 112/15; 113/17. [in Serbian: Закон о порезу на доходак грађана].
19. Law on value-added tax, "The Offcial Gazette of RS", No. 84/2004, 86/2004 - corrected., 61/2005, 61/2007, 93/2012, 108/2013, 6/2014 – adjusted amount in RSD, 68/2014 – other law, 142/2014, 5/2015 - adjusted amount in RSD, 83/2015, 5/2016 - adjusted amount in RSD, 108/2016 и 7/2017 – adjusted amount in RSD. [in Serbian: Закон о порезу на додату вредност].
20. Announcement regarding the taxation of registered agricultural holdings in 2014, Ministry of Finance – Tax Administration, Sector for Inspection, No. 000-430-02-0070/2013-Г0049 11.12.2013, Belgrade.
21. The Decision of the Ministry of Finance of the Republic of Serbia No. 413-00- 168/2013-04 as of 13.12.2013.
22. Regulation on the classifcation of activities, The Government of the Republic of Serbia - 05 No. 110-5482/2010.
Downloads
Published
2018-06-27
How to Cite
Milošević, G., Vuković, M., & Jovanović, D. (2018). TAXATION OF FARMERS BY THE INCOME TAX IN SERBIA. Ekonomika Poljoprivrede, 65(2), 683–696. https://doi.org/10.5937/ekoPolj1802683M
Issue
Section
Review articles
