Solving housing issue as basis for tax reliefs in the Serbian system of personal income tax

Abstract

In this paper the authors analyze legal and economic aspect of the tax reliefs related to solving housing issue in the Serbian system of personal income tax, i.e. capital gains tax. The aim of the paper is to analyze from the legal and economic viewpoint Serbian law related to the capital gains tax reliefs, problems in its implementation, as well as formulate appropriate de lege ferenda propositions. Due to its legal and economic disadvantages the authors suggest its repealing.

Keywords

• personal income tax
• capital gains tax
• tax reliefs
• solving housing issue