- Autor
- Cuzovic Djordje (University of Niš, Serbia)
- Tytuł
- Tax system performance in the Republic of Serbia
- Źródło
- Perspectives of Innovations, Economics and Business, 2009, vol. 3, s. 45-47, tab., bibliogr. 13 poz.
- Słowa kluczowe
- Reforma podatkowa, Opodatkowanie, Zasady podatkowe
Tax reform, Taxation, Tax rules - Uwagi
- summ.
- Kraj/Region
- Republika Serbii
Republic of Serbia - Abstrakt
- Determination of Serbia to join and integrate into European Union (EU) calls for further reforms in economic laws and standards, among which, taxation policy takes one of the top places. After many years of preparations and delays, the Republic of Serbia adopted a set of laws in the field of taxation policy. However, achieved results are not sufficient to provide full-fledged tax system consistent in its taxation structure and attractive to FDI.(original abstract)
- Pełny tekst
- Pokaż
- Bibliografia
-
- Altiparmakov, A., 2008. "Two years of value-added tax", Finances, Vol. 3/2008, Beograd, pp.24-42
- Bird, R., 2005. "VAT in Ukraine - An interim report", Rotman School of Management. University of Toronto. Revised; December
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- Đurović-Todorović, J., Jovanović, M., Krstić, B., 2007. Monetary and fiscal management, Faculty of Economics, Niš
- Hrustić, H., 2004. "VAT as generator of inflation", Economic chronicles, Beograd, pp.21-34
- Keen, M., Mintz, J., 2005. "The optimal threshold for a value-added tax", Journal of Public Economics 88 (3-4), pp.559-76
- Law on value-added tax, Official Gazette RS, No. 84/2004, 86/2004, 61/2005, 61/2007
- Popović, D., 2006. Tax Law, General section, CEKOS IN, Beograd
- Raičević B., 2004. "Fiscal and budgetary policy - what should we expect?", Economic chronicles, Beograd, pp.12-20
- Raičević, B., 2009. "Public finance of Serbia - what is to be done?" Business Policy, Vol.7-8/2009, Beograd, pp.2-3
- Raičević, B., Ranđelović, S., 2007. "Are taxes in Serbia high?", Conference of Economists, Faculty of Economics, Beograd, December, pp.28-44
- Stiglitz, J., 2003, "Economics of Public Sector", McGraw- Hill, 2nd ed., NY - London
- Cytowane przez
- ISSN
- 1804-0519
- Język
- eng
