Artikel

Tax policy of Serbia in the function of developing the economic system

Global mobility of capital and labour impose the issue of optimal tax structure of all countries. In some countries, direct taxes on income and profits are still dominant, while in other the main source of tax incomes are indirect taxes, primarily value added tax (VAT). Tax system of Serbia is specific for its big burdens for work, and smaller burden of profits and property in relation to EU countries. For long-term sustainable economic growth, among other things, more efficient tax system is required. Tax policy should contribute to elimination of essential macroeconomic imbalances of Serbian economy - high unemployment rate and high foreign trade deficit, without endangering international competitiveness of a company and favourable economic environment.

Sprache
Englisch

Erschienen in
Journal: UTMS Journal of Economics ; ISSN: 1857-6982 ; Volume: 3 ; Year: 2012 ; Issue: 1 ; Pages: 33-43 ; Skopje: University of Tourism and Management

Klassifikation
Wirtschaft
Taxation, Subsidies, and Revenue: General
Regional Development Planning and Policy
Thema
tax system
tax policy
economic system
competitiveness

Ereignis
Geistige Schöpfung
(wer)
Anicic, Jugoslav
Laketa, Marko
Radovic, Branka
Radovic, Dragan
Laketa, Luka
Ereignis
Veröffentlichung
(wer)
University of Tourism and Management
(wo)
Skopje
(wann)
2012

Handle
Letzte Aktualisierung
10.03.2025, 11:42 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Artikel

Beteiligte

  • Anicic, Jugoslav
  • Laketa, Marko
  • Radovic, Branka
  • Radovic, Dragan
  • Laketa, Luka
  • University of Tourism and Management

Entstanden

  • 2012

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