Full text of the paper:
Collected Papers of the Faculty of Law in Novi Sad, University in Novi Sad
2022, vol. LVI, No. 3, pp. 819-834
language of the paper: Serbian
Original scientific paper
udk: 336.226.2:502/504
doi: 10.5937/zrpfns56-40734
Author:
Cvjetana Cvjetković Ivetić
University of Novi Sad
Faculty of Law Novi Sad
c.cvjetkovicivetic@pf.uns.ac.rs
ORCID ID: 0000-0003-0000-8099
Abstract:
In the paper the author considers the environmental characteristics of property tax. The aim of the paper is to present how this tax can be used in order to contribute to the protection of environment. Having in mind the fact that the ecological role of property tax in Serbia is quite modest, the author will try to answer whether there is room for further greening of the property tax by introducing new tax reliefs.
Keywords:
property tax; greening the property tax; environmental role of property tax; taxation of green buildings; taxation of forests.