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2021, vol. 69, iss. 3-4, pp. 261-272
The Serbian tax policy for a new digital age: Some proposals while we wait for a general tax reform
University of Belgrade, Faculty of Law, Department of Economics and Law
Abstract
This paper addresses the topic of how to help Serbian employers fight for our domestic talent with foreign competition, as due to modern technologies, in the better part of our service sector the Serbian workforce has entered the global market. The author adds to this concern the need to transform the Serbian economy from a service provision one to a model centred around high value creation of domestically owned IP. The Serbian creative industry or, to be more precise, its IT sector, is used as the primary field of research, and its own and fiscal policy makers attempts to align the aforementioned two interests are outlined starting from 2018. Based on the developments so far the author proposes a set of tax measures aimed at facilitating the transition of the current Serbian economy into a 4.0 format, wherein the fight to maintain Serbian talent in Serbia and within Serbian employers plays a crucial role.
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About

article language: English
document type: Review Paper
DOI: 10.5937/EKOPRE2103261K
received: 28/12/2020
published in SCIndeks: 25/05/2021

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