ACCOUNTING TRETMENT OF PROPERTY TAX FOR BUDGET USERS
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During the growth of economic activity, property tax became one of less generous taxes but still remained a very significant form of revenue due to fiscal federalization. Property tax in the Republic of Serbia is legally defined and regulated by Law on Property Taxes. This paper will show how budget users, running books on the principle of double-entry bookkeeping record property taxes. This tax is determined by self-taxation through submission of tax returns by tax payers. Methods of defining how equipment received as a gift, procurement of parts or assets through foreign donation and monetary assets by domestic donators is covered by bookkeeping, will by the subject of this paper.
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2020 ◽
Vol 1
(6)
◽
pp. 4-7
The Unionist Experiment in Guatemala, 1920-1921: Conciliation, Disintegration, and the Liberal Junta
1993 ◽
Vol 50
(1)
◽
pp. 31-64
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