Naslov (srp)

C EFFICIENCY RATIO AS A MEASURE OF VAT EFFICIENCY IN EU DEVELOPING COUNTRIES AND SERBIA

Autor

Đurović- Todorović, Jadranka
Đorđević, Marina
Ristić, Milica

Opis (eng)

The policy led by a large number of developing countries, with the aim of increasing indirect taxes, has opened the issue of Value Added Tax (VAT) efficiency. Reforms of tax systems of developing countries generally involve an increase in standard rates in order to increase VAT, which is the main source of public revenues. In such a way, developing countries determine the VAT efficiency and the amount of revenue that could be collected by indirect taxation.

Opis (eng)

Novi Ekonomist, Vol 13(2), Year XIII, Issue 26, pp.16-25

Jezik

engleski

Datum

2019

Licenca

Ovo delo je licencirano pod uslovima licence
Creative Commons CC BY-NC-ND 4.0 - Creative Commons Autorstvo - Nekomercijalno - Bez prerada 4.0 International License.

http://creativecommons.org/licenses/by-nc-nd/4.0/legalcode

Deo kolekcije (1)

o:2347

Radovi istraživača i saradnika Inovacionog centra Univerziteta u Nišu