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- Title
OČEKIVANI EFEKTI NOVOG NAČINA OPOREZIVANJA NEPOKRETNOSTI U REPUBLICI SRPSKOJ.
- Authors
Grujić - Kalkan, Miroslava; Lukić, Slobodan
- Abstract
Current Law on property tax was introduce tax on property, tax on inheritance and gift and tax on transfer of immovables and rights. The property tax is paying in the absolute amount on surface of immovables. Immovables, in terms Law, are imply: land, housing and business buildings, apartments, business premises, garages, buildings and premises for rest and recreation and other construction buildings. In terms of the amount of total revenue collected, the combined share of all taxes on property is quite small. Municipalities in the RS do not have the authority to set their own tax rates and they are reliant upon the Entity-level tax administration for the collection and distribution of revenue. TARA has working to complete the donor-led reform of direct taxation in Bill. The project assisted the Federation, Republika Srpska (RS) and Brcko District to have a modern, coherent framework for direct taxation that includes corporate and personal income taxes and market value-based real estate taxation. A new law of property tax shall be implemented on a market-based value of property. New law passed by the Entities to give municipalities the legal authority to introduce tax rate on market value of immovables in frame from 0,05% to 0,50%. TARA worked on designing and implementing a legal tax framework that is comprehensive, coherent and consistent with international best practices.
- Subjects
PROPERTY tax laws; GIFT taxes; INHERITANCE &; transfer tax; TAX assessment; DIRECT taxation; TAXATION of inheritance &; succession
- Publication
Singidunum Scientific Review / Singidunum Revija, 2010, Vol 7, Issue 2, p57
- ISSN
1820-8819
- Publication type
Article