It is a characteristic feature of the Yugoslavian fiscal system that alongside taxes and other traditional sources of budgetary revenues (fiscal charges, customs duties, etc.) there exist numerous charges and contributions playing an important role in formation of budgetary revenues. The Yugoslavian fiscal system is very complex and heterogeneous in the cross-section of particular republics and administrative districts. The main shortcoming of this system is the fact that its role is restricted solely to attaining a fiscal goal of taxation. Economic and social goals, as well as other non-fiscal functions are either omitted or they play an insignificant role. The authors discuss in the article the basic relations of taxes and charges (taxes and charges from incomes of collective labour organizations and wages of employees, turnover tax, .taxes and charges from the population’s personal incomes, taxes paid by foreign nationals, taxes on property and property rights). There are also presented the main trends of the discussion in the need for and directions of changes in the fiscal policy in Yugoslavia.

Digitalizacja i udostępnienie w Cyfrowym Repozytorium Uniwersytetu Łódzkiego kolekcji czasopism naukowych wydawanych przez Uniwersytet Łódzki nr 885/P-DUN/2014 zostało dofinansowane ze środków MNiSW w ramach działalności upowszechniającej naukę.