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Tax system performance in the Republic of Serbia

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Author(s): Djordje Cuzovic

Journal: Perspectives of Innovations, Economics and Business
ISSN 1804-0519

Volume: 3;
Issue: 3-2009;
Start page: 45;
Date: 2009;
Original page

Keywords: Tax reforms | taxation structure | tax principles | conformity with EU tax system.

ABSTRACT
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.

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