Oditor, Vol. III, No. 01/2017

EVOLUTION OF INCOME TAX IN SERBIA
by Momir Kovačević[6], Ratomir Antonović[7], Slobodan Stanojević[8]

Date received: 12.02.2017.
Date accepted: 23.04.2017.
UDK:UDK: 336.226.11(497.11)
JEL: H24

Abstract

Since the personal income tax is one of the most important fiscal taxes that has a large number of taxpayers, in the article it was carried out a review of its evolution, the circumstances under which it was created, types of tax forms that preceded it and the conditions under which it occurred as a modern form of taxation. Special importance is given to the appearance and evolution of the personal income tax in Serbia since the time of the Kingdom of Serbia, with a focus on reforms at the end of XX and start of XXI century with interpretation of elements of personal income tax. Since the current mixed system of income taxation has certain disadvantages and do not satisfy most of the criteria for evaluating, in one part of the article are presented its disadvantages as well as possible directions for reform of the personal income tax in Serbia.

Key words: tax, income, Serbia, evolution.

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[6]Momir Kovačević, Serbian Military, Training Command, Centre for NBC defense, Kruševac,Phone: 064/30-96-896, E-mail: momirk91@gmail.com
[7]Jovan Ilić, Serbian Military, Army, 21. communications batalion, Niš,Phone: 065/330-86-32, E-mail: jovanilic991@gmail.com
[8]Radovan Damnjanović Ph.D., Assistant Professor, Military Academy, Logistics bureau of the General Staff of the Serbian Military, Gardijska no. 7, Belgrade, E-mail: radovandamanjanovic017@gmail.com