Reforms of property tax in Serbia: Results and Perspectives

 

The aim of the project "Reforms of property tax in Serbia: Results and Perspectives" is to show how the collection, identification and control of own revenues is improved by the establishment of local tax administration. Activities that the cities and municipalities took relate to arranging the base of taxpayers, the formation of local tax administration, determination of the property tax rate within the limits established by law and its adaptation to local conditions, proactive approach sending warnings for unpaid taxes and initiating enforced collection proceedings.

Based on the findings of the project "Reform of property tax in Serbia: Results and Perspectives" recommendations for further reform in the area of property taxation in Serbia are given. The objectives of the proposed reforms relating to property tax simplification, harmonization of tax liabilities with the value of the property (horizontal equality), expansion of the tax base and further increase of the balance importance of this tax. Also, as one of the key challenges in the coming period is to reform property taxation of legal persons in Serbia.