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2014, vol. 52, iss. 7-9, pp. 546-563
Characteristics of the tax system in Serbia in terms of frequent changes in regulations
University of Priština - Kosovska Mitrovica, Faculty of Law
Keywords: tax system; tax regulations; tax expenditures; economic efficiency; equity
One of the main features of the tax system in Serbia is the numerous changes in tax regulations caused by the difficult situation of the economy, and its inability to provide more generous income necessary to fund the state. In this regard, we can say that the tax authorities have almost exhausted the possibilities of the use of tax instruments to acquire more generous fiscal revenues by the taxpayers. In the context of the above, there is no more room for the state to proceed with the new and rapid adoption of the tax legislations without a comprehensive analysis of the effects these can leave on the economic and social life. Furthermore, in this very sensitive matter, it is necessary for the relevant tax entities to organize a serious and comprehensive public discussion about these legislative processes, which would guarantee the adopted regulations to be respected in practice and have an optimal effect in achieving the fairness of taxation, promote economic development, yield payments etc.


article language: Serbian
document type: unclassified
published in SCIndeks: 04/07/2016

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