Accounting Tretment Of Property Tax For Budget Users

Authors

  • Ivan Milojević
  • Miloš Miljković Ministry of Defense, Belgrade

DOI:

https://doi.org/10.51738/Kpolisa2021.18.3r.4.01

Keywords:

tax, assets, tax payer, bookkeeping treatment

Abstract

During the growth of economic activity, property tax became one of less generous taxes but still remained a very significant form of revenue due to fiscal federalization. Property tax in the Republic of Serbia is legally defined and regulated by Law on Property Taxes.

This paper will show how budget users, running books on the principle of double-entry bookkeeping record property taxes. This tax is determined by selftaxation through submission of tax returns by tax payers. Methods of defining how equipment received as a gift, procurement of parts or assets through foreign donation and monetary assets by domestic donators is covered by bookkeeping, will by the subject of this paper.

Downloads

Download data is not yet available.

References

Видовић, Никола и Јолдић, Ненад. 2018. „Примена стандарда на балансирање хартија од вредности.” Војно дело, LXX (6): 282-296.

Вукша, Славко, Анђелић, Драган и Милојевић, Ирена. 2020. „Анализа као основа одрживости пословања.” Одрживи развој II (1): 53-72.

Милојевић, Иван. 2010. Рачуноводство. Београд: Центар за економска и финансијска истраживања.

Поповић, Дејан. 2014. Пореско право. Београд: Правни факултет.

Прдић, Недељко. 2018. „Ефикасност управљања инвестицијама.” Култура полиса XV (37): 371-383

Anđelić, Dragan i Majstorović, Aleksandar. 2016. „Modeli knjigovodstva u računovodstvenom sistemu.” Akcionarstvo XXII (1): 5-20

Đorđević, Slaviša i Mitić, Nebojša. 2020. „Alternativni računovodstveni postupci, kreativno računovodstvo i lažno finansijsko izveštavanje.” Oditor VI, (2): 21-37.

Kostić, Radan. 2020. „Revizija ostvarivanja ciljeva budžetskih programa.” Održivi razvoj II (1): 41-52.

Majstorović, Aleksandar, Tasić, Svetlana i Jovićević, Predrag. 2020. „Usmerenja za modeliranje sistema interne budžetske revizije.” Akcionarstvo XXVI (1): 49- 63

Pravilnik o standardnom klasifikacionom okviru i kontnom planu za budžetski sistem, „Službeni glasnik RS”, 16/16, 49/16, 107/16, 46/17, 114/17, 20/18, 36/18, 93/18, 104/18, 14/19, 33/19, 68/19, 84/19 i 151/20,

Prdić, Nedeljko. 2019. „Efekti investicije - maksimalne cene u aukcijskoj trgovini.” Oditor V (3): 25-37.

Radičić, Marko i Raičević, Božidar. 2011. Javne finansije: teorija i praksa. Subotica: Ekonomski fakultet.

Vasiljević, Dragan. 2016. „Taxation of agricultural and forest land: comparative perspective and practice in Serbia.” Ekonomika poljoprivrede LXIII (2): 713- 726.

Vidović, Nikola i Duin, Dragana. 2018. „Primena standarda u bilansiranju hartija od vrednosti u javnom sektoru.” Oditor IV (1): 104-118.

Zakon o porezu na dobit pravnih lica, „Službeni glasnik RS'”, br. 25/01 , 80/02, 43/03, 84/04, 18/10, 101/11, 119/12, 47/13, 108/13, 68/14, 142/14, 91/15 i 112/2015

Zakon o budžetskom sistemu, „Službeni glasnik RS”, br. 54/09, 73/10, 101/10, 101/11, 93/12, 62/13, 63/13 - ispravka, 108/13, 142/14, 68/15 - dr. zakon, 103/15, 99/16 i 113/17,

Zakon o porezu na dohodak građana, „Službeni glasnik RS”, br. 24/01 , 80/02, 80/02, 135/04, 62/06, 65/06, 31/09, 44/09, 18/10, 50/11, 91/11, 93/12, 114/12, 47/13, 48/13, 108/13, 57/14, 68/14 i 112/15,

Zakon o opštem upravnom postupku, „Službeni glasnik RS”, br. 18/16 i 95/18,

Zakon o porezu na imovinu, „Službeni glasnik RS”, br. 80/02, 80/02, 135/04, 61/07, 5/09, 101/10, 24/11, 78/11, 57/12, 47/13, 68/14, 95/18, 99/18 i 86/19,

Zakon o poreskom postupku i poreskoj administraciji, „Službeni glasnik RS”, br. 80/02, 84/02, 23/03, 70/03, 55/04, 61/05, 85/05, 62/06, 62/06, 61/07, 20/09, 72/09, 53/10, 101/11, 2/12, 93/12, 47/13, 108/13, 68/14, 105/14, 91/15, 112/15, 15/16, 108/16, 30/18, 95/18, 86/19 i 144/20,

Zakon o javnom dugu, „Službeni glasnik RS”, br. 61/2005, 107/2009, 78/2011 i 68/2015,

Zakon o budžetskom sistemu, „Službeni glasnik RS”, br. 54/09, 73/10, 101/10, 101/11, 93/12, 62/13, 63/13, 108/13, 142/14, 68/15, 103/15, 99/16 i 113/17,

Zakon o računovodstvu, „Službeni glasnik RS”, 73/19,

Zakon o finansiranju lokalne samouprave, „Službeni glasnik RS”,62/06, 47/11, 93/12, 99/13, 125/14, 95/15, 83/16, 91/16, 104/16, 96/17, 89/18, 95/18, 86/19, 126/20,

Downloads

Published

2021-10-18

How to Cite

Milojević, I., & Miljković, M. (2021). Accounting Tretment Of Property Tax For Budget Users . KULTURA POLISA, 18(46), 251–266. https://doi.org/10.51738/Kpolisa2021.18.3r.4.01

Issue

Section

Review Article

Categories