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The Impact of The Tax System Structure on The Narrowing of Income Disparities in OECD Countries

(2015c). OECD Tax Statistics. Doi: 10.1787/tax-data-en. OECD (2015d). Taxing Wages. Comparative Tables. Doi: 10.1787/tax-data-en. Norregaard, J. (2013). Taxing Immovable Property. Revenue Potential and Implementation Challneges. IMF Working Paper, no. WP/12/129, International Monetary Fund. Paturot, D., Mellbye, K., Brys, B. (2013). Average Pesonal Income Tax Rate and Tax Wedge Progression in OECD Countries. OECD Taxation Working Papers, no. 15, OECD Publishing. Torres, C., Mellbye, K., Brys, B. (2012

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Economic Effects Real Estate Tax


The real estate tax is usually a fiscal instrument which performs the property tax. When it comes to real property or immovable this term include: apartments, houses, land, cottages, excess housing landscape and more. The real estate tax as a form of the fiscal charges ownership or use of certain forms of real estate, and the revenue from this tax is levied on the area where the property is located regardless of the place of residence of its owner. The tax base for the calculation of this tax usually consists of the market, estimated or annuity value of certain real estate. This form of taxation in the Republic of Serbian applies from 1.1.2012., and its introduction has been replaced by former property taxes. The differences between the two concepts mentioned taxes are numerous and significant. Among the more important are: subject to taxation under the new concept of the real estate rather than law, a taxpayer is any property owner rather than the holder of rights to immovable property tax base is the market value of real estate which is replaced by the payment of taxes per square meter of usable area, the rate of property tax is determined local government, which can not be lower than 0.05% of the estimated value of the real estate nor higher than 0.5% of the appraised value of real estate. The last change, ie. The new law on Property Tax from 5.11.2015. was determined by the tax rate to 20%. The fact that local governments each of them determines the tax rate on real estate which range from high to low rates of multiple, makes this tax is progressive. Progression is particularly expressed in the distinction applied tax rates of developed and undeveloped municipalities, where we have a case that less developed tolerate a higher tax burden, which leads to negative economic effects. However, real estate tax has its own economic and social characteristics which must be aligned with the objectives of tax policy. This means that the real estate tax should be considered from the standpoint of the entire tax system and not from the standpoint of individual income tax forms.

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Prag Ekonomičnosti i Njegova Primjena u Poslovnoj Politici Preduzeća/ Economical Threshold and its Use in the Business Policies of Companies


U vođenju poslovne politike, poznavanje troškova, kao ulaznog elementa procesa reprodukcije i njihovog ponašanja u dinamici sukcesivnih procesa je od velikog značaja za kvalitet ekonomije preduzeća. Činjenica da se troškovi različito ponašaju u odnosu na stepen korišćenja kapaciteta, zahtjeva od menadžmenta preduzeća poznavanje zakonitosti u ponašanju troškova u dinamici procesa reprodukcije. U skladu s tim je uspješnost iznalaženja optimalnog stepena korišćenja kapaciteta, gdje se postiže maksimalna dobit. U tu svrhu koriste se metode utvrđivanja graničnih troškova, kao i minimalnog stepena korišćenja kapaciteta, te metod utvrđivanja tačke - praga ekonomičnosti.

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Truly Accountable Marketing: The Right Metrics for the Right Results

Data - It’s How You Use it: Smarter Marketing with Analytics and Dashboards, AMACOM. Wiesel, Thorsten; Pauwels, Koen; Arts, Joep (2011): “Practice Prize Paper - Marketing’s Profit Impact: Quantifying Online and Off-line Funnel Progression,” Marketing Science, Vol. 30 (4), pp. 604 - 611.

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Boundaryless Career and Career Outcomes: The Mediating Role of Individual Career Management Behaviours

Link with Organizational Commitment and Job Satisfaction”, paper presented at the European Academy of Management Conference, Istanbul, Turkey. Galanaki, E., and Papalexandris, N. (2013), “The Critical Role of In-Group Collectivism and Humane Orientation for Employee Commitment and Satisfaction”. Available at SSRN: or Gould, S., and Penley, L. (1984), “Career strategies and salary progression: a study of their relationships in a municipal bureaucracy

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The Emergence of Denmark’s Tax Treaty Network — A Historical View

where the place of effective management was located. A specific provision dealt with diplomatic and consular representatives. Moreover, it was determined that even though the treaty with Sweden was based on the principle that only the domicile state or the source state should be able to impose taxes on a given income, the domicile state was entitled to make the tax calculations on the basis of the full income ( i . e ., relief after the method exemption with progression). It is interesting to see that the first genuine Danish tax treaty contained numerous principles

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The Nordic model: 25 years of drawing the line between earned and capital income in Finland

. 2 The tax policy background of the dualistic income tax system 2.1 Finland followed the other Nordic countries In many countries, the capital gains are separately taxed, or a different mechanism is applied for determining and calculating them (see, e . g ., Pistone 2016 ). However, the full differentiation and separation of all capital income of natural persons is characteristic of the Nordic countries. The development began with the 1987 tax reform in Denmark, where progression was almost completely abolished in the taxation of capital income. Sweden

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Reforming capital gains taxation of intercorporate share realizations : a law and economics approach from a Nordic perspective

, proportional taxation or partial or complete progression The effect of ownership time to the tax rate Tax treatment of undistributed ( distributed ) profit of a limited liability company: whether undistributed profit ( hidden increase in value of shares ) is under double taxation Tax neutrality of tax treatment of different types of capital income and taxation of changes in value of different taxpayers ( individuals / corporate bodies ) Deductibility of loss: deduction forward or backwards , limitations . 1.3 Capital gains tax issues from law

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