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Taxation of supply at the joint construction contracts and the construction contracts

dc.creatorIlić-Popov, Gordana
dc.creatorKostić, Svetislav
dc.date.accessioned2024-03-11T14:45:33Z
dc.date.available2024-03-11T14:45:33Z
dc.date.issued2015
dc.identifier.issn0354-3501
dc.identifier.urihttps://ralf.ius.bg.ac.rs/handle/123456789/881
dc.description.abstractGrađevinarstvo je složena i kompleksna privredna grana, koja angažuje veliki broj firmi i radnika, te je od posebnog značaja za privredu Srbije i njen razvoj. Autori se u radu bave poreskim implikacijama građevinske delatnosti, sa aspekta poreza na dodatu vrednost. Analizirajući ugovor o zajedničkoj izgradnji i ugovor o građenju, oni ukazuju na specifičnosti oporezivanja prometa građevinskih objekata i građevinskih usluga. Poseban kritički osvrt je dat na važeće rešenje, prema kojem u situaciji kada su i izvođač radova, i investitor obveznici poreza na dodatu vrednost, poreski dužnik koji obračunava porez na dodatu vrednost nije izvođač radova, već investitor. Iako je takvom odredbom zakonodavac hteo da poboljša likvidnost ovog sektora srpske privrede, ostaje dilema da li će se ova intencija ostvariti u praksi, što zavisi od efikasnosti države u povraćaju poreza na dodatu vrednost izvođaču građevinskih radova.sr
dc.description.abstractConstruction is comprehensive and complex industry, engaging a large number of firms and employing thousands of workers, so it is of a particular importance for the economy of Serbia and its development. In this paper, the authors are dealing with the tax implications of the construction industry, in terms of the value added tax. Analyzing the contract on joint construction and the construction contract, they point to the specifics of taxation of the supply of the buildings and the construction services. Especially, a critical review is given to the current solution, according to which in the situation when both the contractor and the investor are the taxpayers of the value added tax, tax debtor who calculated the value added tax is not a contractor, but an investor. Although such a provision has been aimed to improve the liquidity of this sector of the Serbian economy, the dilemma remains whether this legislator's intention shall be achieved in practice, depending on how the state will be effective in the return of the value added tax to the construction contractor.en
dc.publisherUdruženje pravnika u privredi Srbije, Beograd
dc.rightsopenAccess
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/
dc.sourcePravo i privreda
dc.subjectugovor o zajedničkoj izgradnjisr
dc.subjectugovor o građenjusr
dc.subjectprometsr
dc.subjectporez na dodatu vrednostsr
dc.subjectgrađevinski objekatsr
dc.subjectgrađevinarstvosr
dc.subjectvalue added taxen
dc.subjectsupplyen
dc.subjectjoint construction contracten
dc.subjectconstructionen
dc.subjectconstruction facilityen
dc.subjectconstruction contracten
dc.titleOporezivanje prometa kod ugovora o zajedničkoj izgradnji i ugovora o građenjusr
dc.titleTaxation of supply at the joint construction contracts and the construction contractsen
dc.typearticle
dc.rights.licenseBY
dc.citation.epage263
dc.citation.issue4-6
dc.citation.other53(4-6): 249-263
dc.citation.spage249
dc.citation.volume53
dc.identifier.rcubconv_2149
dc.type.versionpublishedVersion


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