期刊名称：Facta Universitatis. Series Economics and Organization
印刷版ISSN：0354-4699
电子版ISSN：0354-4699
出版年度：2014
卷号：11
期号：1
页码：61-74
出版社：University of Nis
摘要：Property taxation has been in the focus of economic considerations in Serbia only in the last few years. In the absence of the alternative revenue sources, the property tax is designated by the state authorities in Serbia as a potential source of additional revenue. Legislative changes, particularly Property Taxes Law amendments in 2010, made the formal conditions for the increase of the property tax burden and progressivity. As the motive for increasing the property tax burden, the government has appointed more appropriate property valuation, while for increasing the tax progressivity achieving greater vertical equity argument has been selected, along with higher tax revenues that remain available to local authorities. This paper considers whether there has been an increase in the tax burden and progressivity of the property tax in Serbia, via the empirical measurement of theoretically funded indicators. The results show that, in general, property tax in the future may generate a greater burden, particularly for taxpayers who own valuable properties, which may be followed by moderate increase in tax progressivity.
关键词：property taxation; tax burden; tax progressivity; Serbia
