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Poreska Načela

Author

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  • Todorović Todorović

Abstract

Najpotpuniju sistematizaciju poreskih principa dao je Adolf Wagner krajem devetnaestog veka.Wagner je formulisao devet poreskih principa, a svrstao ih je u četiri osnovne grupe: Finansijska načela (izdašnost i elastičnog poreza), Ekonomska načela (dobar izbor poreskog izbora i vrsta poreza), Socijalna načela (opšte obaveze i ravnomernost oporezivanja) i Poreskotehnička načela (određenost, jeftinoća i ugodnost poreza). Ovaj rad će razmatrati šta su načela dobrog poreskog sistema.

Suggested Citation

  • Todorović Todorović, 2019. "Poreska Načela," Finansijski savetnik, Center for Economic and Financial Research (Belgrade), the Balkan Scientific Association of Agricultural Economists, and the University of Business Studies in Banja Luka, Bosnia and Herzegovina, vol. 24(1), pages 37-46, December.
    • Handle: RePEc:faj:finadv:v:24:y:2019:i:1:id:23
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