Tax reliefs for residential property occupied by the payers of the property tax

Abstract

In this paper the authors deal with the tax reliefs provided for residential property occupied by the payers of the property tax. The authors will try to answer whether and what type of tax reliefs are given to this category of property in comparative tax law. The special attention will be devoted to the critical analysis of tax credits provided for residential property in Serbian tax law.

Keywords

• taxation of residential property
• property tax
• property tax credits