Taxation and Transfer of Rights on Real Estate and Revenue from Real Estate
DOI:
https://doi.org/10.56362/Rev24107057DKeywords:
immovable property, tax, taxation, possession, transfer, property, absolute right, gift, inheritanceAbstract
The state seeks to achieve a sufficient amount of revenue from its financial activity from which it will be able to finance various general needs. Taxes are the most important source of revenue for the state, which is why it aims to clearly regulate the taxation area. Taxes can be different. As an object of taxation, among others, the right to immovable property, transfer of rights to real estate and income from immovable property is used. Regarding immovables, the following tax forms are defined in the Republic of Serbia: property tax (static), tax on land and gift, tax on the transfer of absolute rights.
References
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