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NACINI POVEĆANJA IZDAŠNOSTI POREZA NA IMOVINU REPUBLICI SRBIJI

By
Marina Đorđević ,
Marina Đorđević

EkonomskI fakultet u Nišu Serbia

Jadranka Đurović-Todorović ,
Jadranka Đurović-Todorović

Ekonomski fakultet u Nišu Serbia

Zoran Tomić
Zoran Tomić

Abstract

Porez na imovinu je lokalni prihod koji se primenjuje u svim savremenim poreskim sistemima. Pripada grupi direktnih poreza zajedno sa porezom na dohodak građana i porezom na dobit preduzeća. On se karakteriše niskom izdašnošću, ali bez obzira na to, predstavlјa jedan od najznačajnijih poreskih oblika. Prikazom institucionalnog i pravnog okvira i pojedinih nalaza o fiskalnom značaju poreza na imovinu, cilј ovog rada je ukazati na veliki značaj ovog fiskaliteta u poreskom sistemu Republike Srbije, naročito pod uticajem fiskalne decentralizacije. Takođe, neophodno je dati preporuke za povećanje izdašnosti i efikasnosti ovog poreza. Poštovanje zakonske regulative od strane poreskih obveznika, veći obuhvat poreskih obveznika i predmeta oporezivanja samo su neki od načina koji će doprineti unapređenju oporezivanja imovine u Republici Srbiji.

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