Full text of the paper:
Collected Papers of the Faculty of Law in Novi Sad, University in Novi Sad
2021, vol. LV, No. 3, pp. 973–990
language of the paper: Serbian
Original scientific paper
udk: 336.226.2:728
doi: 10.5937/zrpfns55-35097
Authors:
Luka Baturan
University of Novi Sad
Faculty of Law Novi Sad
l.baturan@pf.uns.ac.rs
Goran Milošević
University of Novi Sad
Faculty of Law Novi Sad
g.milosevic@pf.uns.ac.rs
Cvjetana Cvjetković Ivetić
University of Novi Sad
Faculty of Law Novi Sad
c.cvjetkovic@pf.uns.ac.rs
Abstract:
In this paper the authors deal with the tax reliefs provided for residential property occupied by the payers of the property tax. The authors will try to answer whether and what type of tax reliefs are given to this category of property in comparative tax law. The special attention will be devoted to the critical analysis of tax credits provided for residential property in Serbian tax law.
Ključne reči:
taxation of residential property; property tax; property tax credits.