Özet:

In this paper, possibilities of application of the system and policy of public revenues in Serbia have been analyzed. The basic finding is that these possibilities are fairly modest. Already for several years, modern system of direct taxation of personal income and property, corporate income, as well as, partly reformed system of sales tax has been in use, in Serbia. Significant opportunities for achievement of goals of the demographic policy exist in the proper implementation of the personal income tax, which has not been the case in practice. Potential solutions in the domain of the corporate income tax are relatively modest and indirect. Property taxation and sales tax have modest impact at the demographic policy as well. In the policy recommendations, authors have tried to offer practical solutions for the future reshaping of the taxes in order to increase their practical implementation level in achieving the goals of the demographic policy.

Anahtar Kelimeler: