Oditor, No. 09/2014
FINANCIAL ASPECTS OF THE TAX SYSTEM OF CYPRUS
For the state, within the smooth functioning, executed a number of tasks, including the satisfaction of public needs, it is essential to the existence of adequate financial resources. This implies that perform government functions requires complexity that requires certain public revenues. They can be defined as transactions that increase the net assets of the state at all levels of local government. One of the forms of public revenues are taxes. Substantively change the tax system of the Republic of Cyprus, after joining the European Union are precisely the subject of this research.
Keywords: taxes, tax system, the Republic of Cyprus.
Mihаilо Ćurčić, M.A., Ministry of Defense, Birčaninova no. 5, Bеlgrade, Serbiа, E-mail: email@example.com