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
2021
Аутори
Popović, SlobodanVitomir, Jelena
Tomaš-Miskin, Sonja
Davidov, Tatjana
Nastic, Sanda
Popović, Vera
Popović, Dragana
Vitomir, Goran
Чланак у часопису (Објављена верзија)
Метаподаци
Приказ свих података о документуАпстракт
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.
Кључне речи:
fair value / agricultural machinery / tractors / financial reportИзвор:
Ekonomika poljoprivrede, 2021, 68, 4, 1029-1042Издавач:
- Beograd : Institut za ekonomiku poljoprivrede
Колекције
Институција/група
FiVeRTY - 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 . .