OPOREZIVANJE DIGITALNE IMOVINE U REPUBLICI SRBIJI

Abstract

Regulating digital assets through laws (in our case, the Law on Digital Assets) raises the issue of tax treatment of digital assets. This paper is dedicated to this. We will analyze the tax treatment of digital assets in the Republic of Serbia from the perspective of the Personal Income Tax Law, the Corporate Income Tax Law, the Value Added Tax Law and the Property Tax Law.