Suchergebnisse

Abstract
Economic shocks represent a challenge for health systems because they decrease public revenue, and at the same time, increase the need for publicly funded health care. Since health expenditure is rapidly increasing in most countries, its efficiency must be tested. The subject of research in this paper is exactly the interdependence of public health expenditures and their efficiency, expressed through the anticipated life expectancy, as well as their relationship with economic growth. The correlation analysis conveyed in this paper refers to the period 2010-2019 and it is based on OECD countries' data, growing OECD economies data, and the data for the Republic of Serbia..

Personal income tax is one of the most important tax forms in the tax systems of modern countries, very generous and flexible. Personal income taxation can be organized as regular, synthetic or mixed taxing. In modern tax legislation there are alternative ways of personal income taxing, such as the double taxation system, proportional tax on income and negative income tax. Fiscal reforms performed in Serbia were often delayed due to numerous, sometimes non-economic reasons. The seriousness and necessity of a dynamic approach to the process of the tax system reforms in our country is still topical. In this respect, the aim of this paper is to highlight the advantages and disadvantages of the double tax system, as well as to point out the need to reform the personal income taxation in Serbia. ; Porez na dohodak je jedan od najvažnijih poreskih oblika u poreskim sistemima savremenih zemalja, veoma velikodušan i fleksibilan. Porez na dohodak građana može se organizovati kao redovno, sintetičko ili mešovito oporezivanje. U modernom poreskom zakonodavstvu postoje alternativni načini oporezivanja na dohodak fizičkih lica, kao što su dvostruko oporezivanje sistema, proporcionalno porezu na negativni porez na dohodak prihoda. Fiskalne reforme izvršene u Srbiji su često odložene zbog brojnih, ponekad ne ekonomskih razloga. Ozbiljnost i neophodnost dinamičnog pristupa u procesu reformi poreskog sistema u našoj zemlji je i dalje aktuelan. U tom smislu, cilj ovog rada je da se ukaže na prednosti i nedostatke dvostrukog poreskog sistema, kao i da se ukaže na potrebu da se reformiše porez na dohodak građana u Srbiji.