In this paper the authors deal with the tax reliefs provided for residential property occupied by the payers of the property tax. The authors will try to answer whether and what type of tax reliefs are given to this category of property in comparative tax law. The special attention will be devoted to the critical analysis of tax credits provided for residential property in Serbian tax law.

In the paper the author considers the environmental characteristics of property tax. The aim of the paper is to present how this tax can be used in order to contribute to the protection of environment. Having in mind the fact that the ecological role of property tax in Serbia is quite modest, the author will try to answer whether there is room for further greening of the property tax by introducing new tax reliefs.

The paper analyzes the tax relief for employment of new residents. In the first two parts, there is a legal analysis of Art. 15c of the Law on Personal Income Tax and Art. 15a of the Law on Contributions for Mandatory Social Insurance. Then, this tax relief will be examined in the context of the principles of tax law and public finance, especially the principle of tax fairness, the principle of tax efficiency and the principle of the stability of the tax system. The conclusion is that the problem of the outflow of highly skilled workers could not be solved by partial reforms of tax laws. A systematic solution implies a radical reform of the personal income tax, which would be firmly based on the principles of tax law and tax science.

The process of fiscal decentralization, typical of contemporary societies, in addition to the fiscal effect, also has a political effect. Namely, because bearers of political power need to get closer to citizens, fiscal decentralization is often seen Milanovic as part of the democratization process in a society. Within that process, property tax is gaining more and more importance. In that respect, Serbia is no exception. The aim of the paper is to determine whether property tax in Serbia has the characteristics of an instrument for achieving fiscal decentralization. Moreover, the authors will also determine how the property tax, as a significant source of revenues for local authorities, contributes to the development of democracy in Serbian society at the local level.

In the focus of this paper are the most important economic instruments used in the counties of European Economic Area, as well as in Serbia, in order to encourage the use of electric vehicles. Due to the fact that the transportation sector is responsible for approximate 27% of the greenhouse gas emissions, the application of economic instruments is inevitable. The goal of the paper is to determine which of them have the greatest potential in the protection of the environment. Also, the author will assess the economic instruments used in Serbia in order to promote electric vehicles.