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. 1055–1079
language of the paper: Serbian
Original scientific paper
udk: 336.225.66:331.106
doi:10.5937/zrpfns56-41974
Authors:
Luka Baturan
University of Novi Sad
Faculty of Law Novi Sad
l.baturan@pf.uns.ac.rs
ORCID ID: 0000-0002-0315-2486
Goran Milošević
University of Novi Sad
Faculty of Law Novi Sad
g.milosevic@pf.uns.ac.rs
ORCID ID: 0000-0002-1936-0802
Cvjetana Cvjetković Ivetić
University of Novi Sad
Faculty of Law Novi Sad
c.cvjetkovic@pf.uns.ac.rs
ORCID ID: 0000-0003-0000-8099
Abstract:
The paper analyzes the tax relief for employment of new residents. In the first two parts, there is a legal analysis of Art. 15c of the Law on Personal Income Tax and Art. 15a of the Law on Contributions for Mandatory Social Insurance. Then, this tax relief will be examined in the context of the principles of tax law and public finance, especially the principle of tax fairness, the principle of tax efficiency and the principle of the stability of the tax system. The conclusion is that the problem of the outflow of highly skilled workers could not be solved by partial reforms of tax laws. A systematic solution implies a radical reform of the personal income tax, which would be firmly based on the principles of tax law and tax science.
Ključne reči:
New residents; Personal Income Tax; Tax reliefs, Brain drain.