Economic Themes (2009) 47 (3) 3, 29-41


Jadranka Đurović-Todorović, Marina Đorđević

Abstract: The income tax is one of the most important tax forms in tax systems of modern states. It is very plentiful and elastic tax form. With the help of this tax form, states collect about 25% of government revenues. The income taxation can be organized as synthetic or global, analytic or cedular and combined system. However, the synthetic system has certain advantages in relation to remaining two systems. In modern tax laws, the techniques alternative of income taxation exist: dual tax, flat taxation and negative income tax. The goal of this papers is to point in the techniques alternative of income taxation and the significance of synthetic income taxation will be emphasized and its influence on tax system in Serbia.

Keywords:  dual tax; flat taxation; negative income tax; synthetic taxation

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