Nastic, Sanda

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The importance of a realistically determined amount of tax on property rights relating to the ownership of agricultural land in the Republic of Serbia adopted by tax authorities of local self-government units

Popović, Slobodan; Vitomir, Jelena; Tomaš-Miskin, Sonja; Davidov, Tatjana; Nastic, Sanda; Popović, Vera; Popović, Dragana; Vitomir, Goran

(Beograd : Institut za ekonomiku poljoprivrede, 2021) 

TY  - JOUR
AU  - Popović, Slobodan
AU  - Vitomir, Jelena
AU  - Tomaš-Miskin, Sonja
AU  - Davidov, Tatjana
AU  - Nastic, Sanda
AU  - Popović, Vera
AU  - Popović, Dragana
AU  - Vitomir, Goran
PY  - 2021
UR  - http://fiver.ifvcns.rs/handle/123456789/2599
AB  - It has been argued for a long time in academic papers which corporate governance factors have a significant impact on gains of a great number of businessmen. However, such studies rarely examine the impact taxation issues on agriculture. This paper differs from other published papers because its focus is tax on agricultural land in an economy in transition. The primary
aim of the authors was to find rules in taxpayers’ conduct after being served tax decisions issued by local tax authorities with the assessed tax. The following aim was to find out how tax authorities respond to receiving complaints on the assessed tax lodged by the affected tax payers. The conclusions are as follows: first, there is a difference in tax amounts assessed by local tax authorities relating to property rights of taxpayers
resulting from their ownership of agricultural land: second, there is a significant difference in tax amounts assessed following the complaints lodged by taxpayers in all four categories of tax rates set by tax authorities for the four respective zones.
PB  - Beograd : Institut za ekonomiku poljoprivrede
T2  - Ekonomika poljoprivrede
T1  - The importance of a realistically determined amount of tax on property rights relating to the ownership of agricultural land in the Republic of Serbia adopted by tax authorities of local self-government units
EP  - 1042
IS  - 4
SP  - 1029
VL  - 68
DO  - 10.5937/ekoPolj2104029P
ER  - 
@article{
author = "Popović, Slobodan and Vitomir, Jelena and Tomaš-Miskin, Sonja and Davidov, Tatjana and Nastic, Sanda and Popović, Vera and Popović, Dragana and Vitomir, Goran",
year = "2021",
abstract = "It has been argued for a long time in academic papers which corporate governance factors have a significant impact on gains of a great number of businessmen. However, such studies rarely examine the impact taxation issues on agriculture. This paper differs from other published papers because its focus is tax on agricultural land in an economy in transition. The primary
aim of the authors was to find rules in taxpayers’ conduct after being served tax decisions issued by local tax authorities with the assessed tax. The following aim was to find out how tax authorities respond to receiving complaints on the assessed tax lodged by the affected tax payers. The conclusions are as follows: first, there is a difference in tax amounts assessed by local tax authorities relating to property rights of taxpayers
resulting from their ownership of agricultural land: second, there is a significant difference in tax amounts assessed following the complaints lodged by taxpayers in all four categories of tax rates set by tax authorities for the four respective zones.",
publisher = "Beograd : Institut za ekonomiku poljoprivrede",
journal = "Ekonomika poljoprivrede",
title = "The importance of a realistically determined amount of tax on property rights relating to the ownership of agricultural land in the Republic of Serbia adopted by tax authorities of local self-government units",
pages = "1042-1029",
number = "4",
volume = "68",
doi = "10.5937/ekoPolj2104029P"
}
Popović, S., Vitomir, J., Tomaš-Miskin, S., Davidov, T., Nastic, S., Popović, V., Popović, D.,& Vitomir, G.. (2021). The importance of a realistically determined amount of tax on property rights relating to the ownership of agricultural land in the Republic of Serbia adopted by tax authorities of local self-government units. in Ekonomika poljoprivrede
Beograd : Institut za ekonomiku poljoprivrede., 68(4), 1029-1042.
https://doi.org/10.5937/ekoPolj2104029P
Popović S, Vitomir J, Tomaš-Miskin S, Davidov T, Nastic S, Popović V, Popović D, Vitomir G. The importance of a realistically determined amount of tax on property rights relating to the ownership of agricultural land in the Republic of Serbia adopted by tax authorities of local self-government units. in Ekonomika poljoprivrede. 2021;68(4):1029-1042.
doi:10.5937/ekoPolj2104029P .
Popović, Slobodan, Vitomir, Jelena, Tomaš-Miskin, Sonja, Davidov, Tatjana, Nastic, Sanda, Popović, Vera, Popović, Dragana, Vitomir, Goran, "The importance of a realistically determined amount of tax on property rights relating to the ownership of agricultural land in the Republic of Serbia adopted by tax authorities of local self-government units" in Ekonomika poljoprivrede, 68, no. 4 (2021):1029-1042,
https://doi.org/10.5937/ekoPolj2104029P . .
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