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The Matica Srpska Library in its funds has more than 4,000,000 books and other publications. The Library receives the sample copy of all the publications of Serbia. The Library has 671 old manuscript books, the greatest collection of Serbian books from the 15th to the 19th century and the richest collection of Serbian periodicals from the 18th and the first half of the 19th century. The legacies and the donated libraries both of individuals and institutions are preserved as the special collections. The Library exchanges publications with 320 [...]

Journal Article

Journal Article

Taxation of agricultural and forest land: comparative perspective and practice in Serbia  [2016]

Vasiljević, Dušan (University of Singidunum, Belgrade (Serbia). Faculty of Economics, Finances and Administration);

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This paper discusses contradiction between theoretical preferences for using land as an object of taxation and modest revenues collected through property taxes imposed on agricultural and forest land. The paper starts with a summary of specificities of the land as an object of the property tax; then, classical economists’ preferences for the wide use of the land tax are confronted with the comparative research finding numerous examples of exemptions and favorable treatment enjoyed by agricultural and forest land. The second part of the paper builds on a database of average square meter prices of agricultural and forest land determined by local governments for fiscal years 2014 and 2015. The quantitative research provides evidences of inconsistency and volatility of land value assessments at significantly higher level than we find for structures, indicating that key principles of tax equity are undermined, placing disproportionately high burden on certain categories of land owners. Keywords:
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Bibliographic information

Language:
English
Type:
Journal Article
In AGRIS since:
2018
Volume:
63
Issue:
2
Extent:
713-726
Publisher:
Društvo agrarnih ekonomista Srbije, Beograd (Srbija)
All titles:
" Taxation of agricultural and forest land: comparative perspective and practice in Serbia "
" Ekonomika poljoprivrede / Economics of Agriculture "
Other:
" 2 ill.;5 tables;21 ref.; Cvijanović, Drago "

From the journal

Ekonomika poljoprivrede / Economics of Agriculture