Development of the tax system in Serbia until the Second World War

Abstract

Fuller consideration of the tax system of one country requires information's about regulation of certain forms of public revenues through history. For the sources of the income can be said that they were always the same, but in equally represented. Observing the Serbian tax system through history we may find differences and similarities, advantages and disadvantages, significance and representation of individual tax forms. The paper gives an overview of development of Serbian tax system from the Middle Ages to the Second World War. .

Keywords

• tax
• state revenue
• tax system
• tax administration
• state