摘要：The subject of this paper is depreciation of real estate of taxpayers who do not keep accounts for the purpose of property tax. The aim of the paper is to analyze the provisions of the Law on Property Taxes related to the depreciation of real estate of taxpayers who do not keep accounts,as well as recent decision of the Constitutional Court of Serbia regarding this issue. In order to determine how units of local government in Serbia implement provisions of the Law on Property Taxes related to the depreciation of real estate of taxpayers who do not keep accounts,representative sample of local government has been formed.
其他摘要：U radu se razmatra amortizacija nepokretnosti obveznika koji ne vode poslovne knjige za svrhu oporezivanja imovine. Cilj ovog rada je da se detaljnoj analizi podvrgnu odredbe Zakona o porezima na imovinu posvećene amortizaciji nepokretnosti obveznika koji
关键词：property tax;depreciation of real estate;taxpayers who do not keep accounts;Decision of the Constitutional Court of Serbia no Iuz-155/2014
其他关键词：porez na imovinu;amortizacija nepokretnosti;obveznici poreza na imovinu koji ne vode poslovne knjige;Odluka Ustavnog suda br. Iuz-155/2014
