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Constitutionality issues within the taxation of salaries in Serbia

This paper deals with the problems which emanate from the lack of respect for the concept of gross salary in the process of drafting tax incentives for employers at the level of salary tax and mandatory social security contributions in Serbia. The author's research shows that such measures are inspi...

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Bibliografske podrobnosti
Glavni avtor: Kostić Svetislav V.
Format: Artigo
Jezik:Inglês
Izdano: University of Belgrade, Faculty of Law, Belgrade, Serbia 2018-01-01
Serija:Anali Pravnog Fakulteta u Beogradu
Teme:
Online dostop:https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2018/0003-25651803250K.pdf
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