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The paper analyzes the tax relief for employment of new residents. In the first two parts, there is a legal analysis of Art. 15c of the Law on Personal Income Tax and Art. 15a of the Law on Contributions for Mandatory Social Insurance. Then, this tax relief will be examined in the context of the principles of tax law and public finance, especially the principle of tax fairness, the principle of tax efficiency and the principle of the stability of the tax system. The conclusion is that the problem of the outflow of highly skilled workers could not be solved by partial reforms of tax laws. A systematic solution implies a radical reform of the personal income tax, which would be firmly based on the principles of tax law and tax science. [ABSTRACT FROM AUTHOR]

Large number of unregistered arms that citizens of Serbia hold in possession represents a significant social problem. This paper observes and analyses historical and legal factors that contribute to this problem, using the methods of economic and legal theory. In the paper the authors deals with legal norms that regulate the registration of arms (with a special emphasis on new solutions prescribed by the Law on Arms and Ammunition), as well as the fiscal and non-fiscal costs of registration borne by the citizens of Serbia. In regard to nonfiscal costs, it is relevant to mention the costs for medical examination, the cost for training in handling the weapons, as well as the complex legal procedure whose implementation by definition is the transaction cost. In regard to fiscal costs, different fees, as well as tax on registered arms are under analysis here. The main hypothesis is that the legal frame that for regulation of registered arms has a destimulative effect on citizens to transfer arms from illegal to legal flows. [ABSTRACT FROM AUTHOR]

In this paper the authors analyze legal and economic aspect of the tax reliefs related to solving housing issue in the Serbian system of personal income tax, i.e. capital gains tax. The aim of the paper is to analyze from the legal and economic viewpoint Serbian law related to the capital gains tax reliefs, problems in its implementation, as well as formulate appropriate de lege ferenda propositions. Due to its legal and economic disadvantages the authors suggest its repealing. [ABSTRACT FROM AUTHOR]

In this paper, authors tried to find efficient legal frame for home births. The main problem is the risk of life and health of a mother and a baby. If a mother wants a home labor, there are no legal obstacles for her to take the risk of her own life, after consultation with health-care professionals. However, society is obligated to protect unborn child from irrational behavior of the mother, if she acts against child's best interests. Legal rules were analyzed by methods of neo-institutional economic theory, while the risks of life and health of a mother and a baby were analyzed by medical science methods. [ABSTRACT FROM AUTHOR]

In this paper the authors deal with the tax reliefs provided for residential property occupied by the payers of the property tax. The authors will try to answer whether and what type of tax reliefs are given to this category of property in comparative tax law. The special attention will be devoted to the critical analysis of tax credits provided for residential property in Serbian tax law. [ABSTRACT FROM AUTHOR]

The subject of this paper is depreciation of real estate of taxpayers who do not keep accounts for the purpose of property tax. The cum of the paper is to analyze the provisions of the Law on Property Taxes related to the depreciation of reed estate of taxpayers who do not keep accounts, as wed as recent decision of the Constitutional Court of Serbia regarding this issue. In order to determine how units of local government in Serbia implement provisions of the Law on Property Taxes related to the depreciation of reed estate of taxpayers who do not keep accounts, representa tive sample of loeed government has been formed. [ABSTRACT FROM AUTHOR]