TEORIJSKI ASPEKTI I PRAKTICNA ODREDENJA POREZNOPRAVNOG TRETMANA KAPITALNE DOBITI by ProQuest

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Capital gains tax is a question that has led to a series of controversies both in taxation theory and practice. Despite the arguments that speak in favour of capital gains tax, conceptual difficulties in elaboration and realization of such taxation model have resulted in the absence of a unique approach to capital gains tax. There are different international practices concerning the issue in different countries that developed very different modalities of capital gains tax. The mere capital gains tax can be in the system of independent tax form (capital gains tax) but also incorporated in the system of existing tax forms ( income tax and profit tax). Since none of the above-mentioned tax forms has been harmonized (either on European or global level), it is clear that we are dealing with a multitude of various tax solutions. As for development and accuracy of tax solutions concerning capital gains, Anglo-Saxon countries, especially the USA and United Kingdom, stand out. They both have the longest tradition of capital gains tax, the result of which are the best elaborated solutions. However, European countries fall far behind these countries. [PUBLICATION ABSTRACT]

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