Double taxation considerations with reference to the avoidance of double taxation of value added tax between the Republic of Serbia and Kosovo UN 1244

Tax is the most important type of public revenue. Taxes are necessary for the functioning of the state. It is difficult to imagine the state as a legal entity, without taxes. Most of the funds for financing public expenditures were obtained through taxation. The phenomenon of double taxation occurs...

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Autores principales:	Spalević Žaklina, Rapajić Milan, Veličković Dragiša
Formato:	article
Lenguaje:	EN SR
Publicado:	Faculty of Business and Entrepreneurship, Belgrade 2021
Materias:	tax double taxation measures to combat double taxation tax object taxpayer avoidance of double taxation of value added tax kosovo un 1244 Business HF5001-6182
Acceso en línea:	https://doaj.org/article/3c1f687df6d14117871acdc63b226335
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spelling	oai:doaj.org-article:3c1f687df6d14117871acdc63b2263352021-12-05T21:06:25ZDouble taxation considerations with reference to the avoidance of double taxation of value added tax between the Republic of Serbia and Kosovo UN 12442217-97392560-335310.5937/intrev2102185Shttps://doaj.org/article/3c1f687df6d14117871acdc63b2263352021-01-01T00:00:00Zhttps://scindeks-clanci.ceon.rs/data/pdf/2217-9739/2021/2217-97392101182S.pdfhttps://doaj.org/toc/2217-9739https://doaj.org/toc/2560-3353Tax is the most important type of public revenue. Taxes are necessary for the functioning of the state. It is difficult to imagine the state as a legal entity, without taxes. Most of the funds for financing public expenditures were obtained through taxation. The phenomenon of double taxation occurs when several sovereign countries claim the right to tax the same taxpayer for an identical period, which leads to a more severe form of taxation to the detriment of the taxpayer. The aim of this paper is to present the way of treating the problem of double taxation with special reference to the methods and measures of eliminating double taxation. The authors also point to certain aspects of the problem of double taxation in Kosovo UN 1244.Spalević ŽaklinaRapajić MilanVeličković DragišaFaculty of Business and Entrepreneurship, Belgradearticletaxdouble taxationmeasures to combat double taxationtax objecttaxpayeravoidance of double taxation of value added taxkosovo un 1244BusinessHF5001-6182ENSRInternational Review, Vol 2021, Iss 1-2, Pp 182-188 (2021)
institution	DOAJ
collection	DOAJ
language	EN SR
topic	tax double taxation measures to combat double taxation tax object taxpayer avoidance of double taxation of value added tax kosovo un 1244 Business HF5001-6182
spellingShingle	tax double taxation measures to combat double taxation tax object taxpayer avoidance of double taxation of value added tax kosovo un 1244 Business HF5001-6182 Spalević Žaklina Rapajić Milan Veličković Dragiša Double taxation considerations with reference to the avoidance of double taxation of value added tax between the Republic of Serbia and Kosovo UN 1244
description	Tax is the most important type of public revenue. Taxes are necessary for the functioning of the state. It is difficult to imagine the state as a legal entity, without taxes. Most of the funds for financing public expenditures were obtained through taxation. The phenomenon of double taxation occurs when several sovereign countries claim the right to tax the same taxpayer for an identical period, which leads to a more severe form of taxation to the detriment of the taxpayer. The aim of this paper is to present the way of treating the problem of double taxation with special reference to the methods and measures of eliminating double taxation. The authors also point to certain aspects of the problem of double taxation in Kosovo UN 1244.
format	article
author	Spalević Žaklina Rapajić Milan Veličković Dragiša
author_facet	Spalević Žaklina Rapajić Milan Veličković Dragiša
author_sort	Spalević Žaklina
title	Double taxation considerations with reference to the avoidance of double taxation of value added tax between the Republic of Serbia and Kosovo UN 1244
title_short	Double taxation considerations with reference to the avoidance of double taxation of value added tax between the Republic of Serbia and Kosovo UN 1244
title_full	Double taxation considerations with reference to the avoidance of double taxation of value added tax between the Republic of Serbia and Kosovo UN 1244
title_fullStr	Double taxation considerations with reference to the avoidance of double taxation of value added tax between the Republic of Serbia and Kosovo UN 1244
title_full_unstemmed	Double taxation considerations with reference to the avoidance of double taxation of value added tax between the Republic of Serbia and Kosovo UN 1244
title_sort	double taxation considerations with reference to the avoidance of double taxation of value added tax between the republic of serbia and kosovo un 1244
publisher	Faculty of Business and Entrepreneurship, Belgrade
publishDate	2021
url	https://doaj.org/article/3c1f687df6d14117871acdc63b226335
work_keys_str_mv	AT spaleviczaklina doubletaxationconsiderationswithreferencetotheavoidanceofdoubletaxationofvalueaddedtaxbetweentherepublicofserbiaandkosovoun1244 AT rapajicmilan doubletaxationconsiderationswithreferencetotheavoidanceofdoubletaxationofvalueaddedtaxbetweentherepublicofserbiaandkosovoun1244 AT velickovicdragisa doubletaxationconsiderationswithreferencetotheavoidanceofdoubletaxationofvalueaddedtaxbetweentherepublicofserbiaandkosovoun1244
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Double taxation considerations with reference to the avoidance of double taxation of value added tax between the Republic of Serbia and Kosovo UN 1244

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