Oditor, No. 08/2014

Nemanja Smajović[9]

UDC: 336.2(44)
COBISS.SR-ID 214286860


In all modern countries, the most common form of public revenues occur taxes, which are providing the money, which depot collected from individuals and legal entities on the basis of their financial sovereignty in order to cover the needs of the public, or public expenditure without any protivnanknade. The primary purpose of taxation is funding prescribed jurisdiction of the state and its units. The modern state tax systems differ from one another, whereby these differences are mainly caused by the political and economic arrangements. The place and role of the specific tax is different in industrialized countries, compared to countries in transition. With this in mind, the paper will be presented to the French tax system, as a member of the European Union with the highest level of public spending in Western Europe.

Key words: French Republic, tax, fiscal system.

[9]Nemanja Smajović, master student in Public finance, University of Defense, Military Academy, Generala Pavla Jurišića Šturma no. 33, Belgrade, Serbia.