“Shund” as a subject of taxation

Debates regarding the possible taxation of ?shund? content and ?return tax on shund? from period former SFRY, are opened every few years in national public media space. In order to see scope such debates more clearly, this paper provides an overview different notions kitsch humanities, points out permeation cultural policy context modern a historical juridical assessment ?tax socialist period. The goal is shed light most prominent theoretical problems via interdisciplinary analytical apparatus using comparative, historical, inductive descriptive method try answer questions formulation operationalization shund?. end, only thing left judgment that introduction proposed form would not find its foundation science taxes, cost-effectiveness fiscal abundance measures be uncertain, that, absence scientifically based definition ?shund?, bodies entrusted with authority face so-called indefinite notion arbitrariness evaluation.