Naslov (srp)

Porez na nasleđe u Republici Srbiji

Naslov (eng)

Inheritance tax in Republic in Serbia

Autor

Vasiljković, Jovana
Krstinić, Dalibor

Opis (srp)

SAŽETAK: Prema pravnom shvatanju pod nasleđivanjem se podrazumeva raspored zaostavštine umrlog lica na njegove naslednike. Deoba naslednih dobara vrši se uz poštovanje propisanih normi zakona. Zakonom o nasleđivanju je u najvećoj meri regulisan institut nasleđivanja, dok je Zakonom o vanparničnom postupku propisan postupak kojim se raspravlja zaostavština. Pored navedenih zakona materija poreza na nasleđe regulisana je poreskopravnim propisima. S obzirom na kompleksnost proučavane materije predmet analize u okviru rada biće poreskopravni aspekt ustanove nasleđivanja u skladu sa aktuelnim zakonskim rešenjima. Pri tome će naročita pažnja biti posvećena visini poreskih stopa na nasleđe u drugim zemljama. Cilj rada jeste ukazivanje na elemente koji su relevantni za proučavanu materiju, odnosno porez na nasleđe kao i ekonomske aspekte oporezivanja. Metode koje će u radu biti korišćene su normativni metod, kojim ćemo kroz zakonsku regulativu sagledati proučavanu tematiku, a ista će biti upotpunjena metodom analize sadržaja. Komparativnom analizom ćemo doći do saznanja kolika je visina poreskih stopa u drugim zemljama, kada je reč o porezu na nasleđe. Zaključci do kojih ćemo doći jesu odgovori na pitanja šta je predmet oporezivanja, ko su poreski obveznici i kolika je poreska obaveza kod poreza na nasleđe.

Opis (eng)

ABSTRACT: In legal terms, inheritance implies the distribution of a deceased person's inheritance to his/her inheritors. The division of inherited goods is done in accordance with the prescribed legal norms. Inheritance Law largely regulates the institution of inheritance, while the Law on Non-contentious Procedure clearly defines probate proceedings. In addition to the mentioned laws, inheritance tax is regulated by tax regulations. Due to the complexity of the subject matter, this paper shall focus primarily on the inheritance institution from the perspective of taxation law. In doing so, particular attention will be paid to the varying inheritance tax rates in different countries. The aim of the paper is to draw attention to factors which are relevant to the studied matter, i.e. inheritance tax, as well as to discuss the economic aspects of taxation. The methods that will be used in the paper are the normative method, which will enable us to look at the studied topic from the perspective of legislation, as well as the content analysis method. Comparative analysis will help us discover the differences in inheritance tax rates across countries. The conclusions we will try to reach are actually the answers to the three questions: What is the subject of taxation, who are the taxpayers and what is the exact amount of tax liability, i.e. inheritance tax.

Jezik

srpski

Datum

2019

Licenca

Ovo delo je licencirano pod uslovima licence
Creative Commons CC BY 4.0 - Creative Commons Autorstvo 4.0 International License.

http://creativecommons.org/licenses/by/4.0/legalcode

Predmet

Keywords: tax; inheritance; bequest; will; taxpayer; tax liability.

Ključne reči: porez; nasleđivanje; zaveštanje; testament; poreski obveznik; poreska obaveza.

Deo kolekcije (1)

o:1575

Pravni fakultet za privredu i pravosuđe