Property tax is a local income, which is applied in all modern tax systems. It is a part of direct taxes with personal income tax and corporate income tax. Property tax has a low level of the abundance, but it is represent one of the most important tax form. Presenting the institutional and legal framework and individual findings on the fiscal importance of the property tax, the aim is to emphasize the great importance of this tax levy in the tax system of the Republic of Serbia, especially under the influence of fiscal decentralization and give recommendations for local government revenue to become more plenteous and more efficient. Taxpayers' respect for the legislation, greater coverage of taxpayers and objects of taxation are just some of the ways that will contribute to the improvement of property taxation in Republic of Serbia.

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