Double taxation considerations with reference to the avoidance of double taxation of value added tax between the Republic of Serbia and Kosovo UN 1244

Abstract

Tax is the most important type of public revenue. Taxes are necessary for the functioning of the state. It is difficult to imagine the state as a legal entity, without taxes. Most of the funds for financing public expenditures were obtained through taxation. The phenomenon of double taxation occurs when several sovereign countries claim the right to tax the same taxpayer for an identical period, which leads to a more severe form of taxation to the detriment of the taxpayer. The aim of this paper is to present the way of treating the problem of double taxation with special reference to the methods and measures of eliminating double taxation. The authors also point to certain aspects of the problem of double taxation in Kosovo UN 1244.