TAX ON THE TRANSFER OF ABSOLUTE RIGHTS

  • Bilgaip Maznikar International University of Novi Pazar
  • Sejdefa Dzafche American University of Europe – FON, Skopje
Keywords: tax, tax law, transfer tax, absolute law, commercial law

Abstract

The paper deals with the tax on the transfer of absolute rights through an analysis of the current provisions of the tax legislation of the Republic of Serbia. Tax is an instrument of public revenue by which the state, including the lower forms of the political-territorial community, forcibly withdraws funds from an entity under its tax authority, without direct benefit, to cover its financial needs and achieve other, primarily economic and social goals. The aim of the paper is to highlight the importance of legal regulation of sales tax on absolute rights. The paper deals with the tax object, the taxpayer, the tax base, the occurrence of the tax liability, the rate, reliefs and the determination and collection of sales tax on absolute rights.

Author Biography

Bilgaip Maznikar, International University of Novi Pazar

Department of Legal Sciences

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Published
2020-12-16
How to Cite
Maznikar, B., & Dzafche, S. (2020). TAX ON THE TRANSFER OF ABSOLUTE RIGHTS. Knowledge International Journal, 43(5), 1071 - 1076. Retrieved from https://ikm.mk/ojs/index.php/KIJ/article/view/4817