*PhD Associate Professor, University in Novi Sad, Faculty of Economics Subotica, Department of Finance and Accountancy **PhD Associate Professor, University in Novi Sad, Faculty of Economics Subotica, Department of Finance and Accountancy
Theoretical aspect of optimal taxation
in public finance
Authors: Branimir Kalaš, PhD*; Vera Mirović, PhD**
**PhD Assistant Professor, University in Novi Sad, Faculty of Economics Subotica, Department of Finance and Accountancy **PhD Associate Professor, University in Novi Sad, Faculty of Economics Subotica, Department of Finance and Accountancy