PL EN


Preferencje help
Widoczny [Schowaj] Abstrakt
Liczba wyników
2009 | 3 | 45--47
Tytuł artykułu

Tax system performance in the Republic of Serbia

Autorzy
Treść / Zawartość
Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
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)
Rocznik
Tom
3
Strony
45--47
Opis fizyczny
Twórcy
  • University of Niš, Serbia
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
  • Bird, R., Gendron, P., 2006. "VAT revisited - A new look at the Value Added Tax in developing and transitional countries", USAID
  • Đurović-Todorović, J., Đorđević, M., 2008. "Influence of taxation on competitiveness and regional development", Economics of Companies, No.6, Beograd
  • 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
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171308435

Zgłoszenie zostało wysłane

Zgłoszenie zostało wysłane

Musisz być zalogowany aby pisać komentarze.
JavaScript jest wyłączony w Twojej przeglądarce internetowej. Włącz go, a następnie odśwież stronę, aby móc w pełni z niej korzystać.