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System and Tax Policy and Population Policy

Author

Listed:
  • Božidar Raičević

    (Economic Institute, Belgrade (Serbia))

  • Brankica Gagić

    (Economic Institute, Belgrade (Serbia))

  • Danijel Pantić

    (Economic Institute, Belgrade (Serbia))

Abstract

System and tax policy may be used for numerous purposes. That is, especially, the case with contemporary tax systems which are, among other features, based at the synthetic (global) taxation of the economic capacity of the natural persons. Besides the basic, fiscal, many other goals, may be reached through the taxation, including those which fall in the scope of the population policy. In this paper, modern tendencies have been analysed in achieving the goals of the population policy, which provide solutions in respect of the following tax instruments: personal income tax, corporate income tax, property tax and turnover tax. It has been emphasized that relatively numerous and differentiated possibilities exist in respect of the annual personal income tax and far less, with the other forms of taxation.

Suggested Citation

  • Božidar Raičević & Brankica Gagić & Danijel Pantić, 1998. "System and Tax Policy and Population Policy," Stanovnistvo, Institute of Social Sciences, Belgrade, Serbia, vol. 36(1-2), pages 81-104, June.
    • Handle: RePEc:eto:stanov:v:36:y:1998:i:1-2:id:396
    DOI: 10.2298/STNV9802081R
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