PERSONAL INCOME TAXES - DUAL TAXATION

Miloš Ranđelović, Dragana R. Petković, Ljiljana Prole

DOI Number
10.22190/FUEO1604439R
First page
439
Last page
455

Abstract


Personal income tax is one of the most important tax forms in the tax systems of modern countries, very generous and flexible. Personal income taxation can be organized as regular, synthetic or mixed taxing. In modern tax legislation there are alternative ways of personal income taxing, such as the double taxation system, proportional tax on income and negative income tax. Fiscal reforms performed in Serbia were often delayed due to numerous, sometimes non-economic reasons. The seriousness and necessity of a dynamic approach to the process of the tax system reforms in our country is still topical. In this respect, the aim of this paper is to highlight the advantages and disadvantages of the double tax system, as well as to point out the need to reform the personal income taxation in Serbia.


Keywords

double taxation, income tax, tax elements, fiscal reforms, standard and non-standard gains, horizontal and vertical taxing equity

Full Text:

PDF

References


Arsić, M., Altiparmakov, N., Ranđelović, S. (2010). Mogući pravci reforme poreza na dohodak gradjana u Srbiji, str. 39-61, Poreska politika u Srbiji-pogled unapred, USAID Sejga projekat, Beograd.

Blažić, H. 2006, Usporedni porezni sustavi - oporezivanje dohotka i dobiti, Ekonomski fakultet Sveučilišta u Rijeci, Rijeka, tp://www.efri.uniri.hr/kolegiji/dokumenti/H.Blazic_Usp_por_sustavi-knjiga.pdf, rujan 2010.

Blažić, H. (2010). Ažurirane tablice/grafikoni za 2009. godinu knjige Blažić H.: Usporedni porezni sustavi - oporezivanje dohotka i dobiti, http://www.efri.uniri.hr/kolegiji/dokumenti/Azurirane%20tablice%202009.doc, rujan 2010.

Fullerton, D. (1980). On the Possibility on and Inverse Relationship Between Tax Rates and Government Revenues, “NBER Working Paper”, No. 467.

Heijman, W., Van Ophem, J. (2005). Willingness to Pay Tax – The Laffer Curve Revisited for 12 OECD Countries. The Journal of Socio-Economics, 35.

Howell H. Zee: (2005). Personal Income Tax Reform: Concepts, Issues, and Comparative Country Developments, Fiscal Affairs Department, IMF Working Paper.

Hsing, Y. (1996). Estimating The Laffer Curve and Policy Implications. The Journal of Socio-Economics, 25(3).

Ilić-Popov G. (2004). Poresko pravo Evropske Unije, Službeni glasnik, Beograd

Jeffrey, O. (2006.) Fundamental Tax Reform: an International Perspective, OECD’s Centre for Tax Policy & Administration, National tax journal.

Kesner-Škreb M. (2004) Porez na dohodak. Finansijska teorija i praksa 28 (1).

Kovačić, Z. (1995). Analiza vremenskih serija, Ekonomski fakultet, Beograd.

Krstić, G., Schneider F., Arandarenko M., Arsić M., Radulović B., Randjelović S., Janković I. (2013). Siva ekonomija u Srbiji-novi nalazi i preporuke za reformu, USAID, Fond za razvoj ekonomske nauke, Raičević B. (2004) Fiskalna ekonomija-zbornik radova, Ekonomski fakultet, Beograd.

Mladenović, Z., Nojković, A. (2012) Primenjena analiza vremenskih serija, Ekonomski fakultet, Beograd.

OECD: Tax Policy Studies (2006), Fundamantal Reform of Personal Income Tax No 13.

Raičević, B. (2004) Fiskalna ekonomija-zbornik radova, Ekonomski fakultet, Beograd.

Ranđelović S. (2012). Analiza alternativnih modela poreza na dohodak fizičkih lica-efekti primene u Srbiji-doktorska disertacija, Ekonomski fakultet, Beograd

Schneider, F., Enste, D. (2003). The Shadow Economy: an International Survey, Cambridge UP, Cambridge.

Sokol, N., (2008). Analysis of tax competition impact on corporate taxation in the European Union. Ekonomska istraživanja, 21(4).

Sutter, M., Weck-Hanneman, H. (2003). Taxation and the Veil of Ignorance. A Real Effort Experiment on the Laffer Curve. Public Choice, No. 115.




DOI: https://doi.org/10.22190/FUEO1604439R

Refbacks

  • There are currently no refbacks.


ISSN 0354-4699 (Print)

ISSN 2406-050X (Online)