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ADMINISTRATIVE OBLIGATIONS OF VAT TAXPAYERS - SERBIA VERSUS EUROPEAN UNION

Slaven Savić   ORCID icon orcid.org/0000-0003-0681-6177 ; Herbos fitofarmacija d.o.o, Novi Sad, Srbija

Puni tekst: hrvatski, pdf (539 KB) str. 245-266 preuzimanja: 864* citiraj
APA 6th Edition
Savić, S. (2015). ADMINISTRATIVE OBLIGATIONS OF VAT TAXPAYERS - SERBIA VERSUS EUROPEAN UNION. Ekonomska misao i praksa, (1), 245-266. Preuzeto s https://hrcak.srce.hr/140302
MLA 8th Edition
Savić, Slaven. "ADMINISTRATIVE OBLIGATIONS OF VAT TAXPAYERS - SERBIA VERSUS EUROPEAN UNION." Ekonomska misao i praksa, vol. , br. 1, 2015, str. 245-266. https://hrcak.srce.hr/140302. Citirano 14.04.2021.
Chicago 17th Edition
Savić, Slaven. "ADMINISTRATIVE OBLIGATIONS OF VAT TAXPAYERS - SERBIA VERSUS EUROPEAN UNION." Ekonomska misao i praksa , br. 1 (2015): 245-266. https://hrcak.srce.hr/140302
Harvard
Savić, S. (2015). 'ADMINISTRATIVE OBLIGATIONS OF VAT TAXPAYERS - SERBIA VERSUS EUROPEAN UNION', Ekonomska misao i praksa, (1), str. 245-266. Preuzeto s: https://hrcak.srce.hr/140302 (Datum pristupa: 14.04.2021.)
Vancouver
Savić S. ADMINISTRATIVE OBLIGATIONS OF VAT TAXPAYERS - SERBIA VERSUS EUROPEAN UNION. Ekonomska misao i praksa [Internet]. 2015 [pristupljeno 14.04.2021.];(1):245-266. Dostupno na: https://hrcak.srce.hr/140302
IEEE
S. Savić, "ADMINISTRATIVE OBLIGATIONS OF VAT TAXPAYERS - SERBIA VERSUS EUROPEAN UNION", Ekonomska misao i praksa, vol., br. 1, str. 245-266, 2015. [Online]. Dostupno na: https://hrcak.srce.hr/140302. [Citirano: 14.04.2021.]

Sažetak
The tax administration of every tax form is a very important area of its successful operation. This is especially the case with taxes such as value added tax. Although it is important in the tax system of each country, as it greatly contributes to filling the country’s budget, due to a number of specific features of its operation, it requires a well-timed legislation. In fact, it is a complex form of taxation which, if not set on the appropriate legal basis, can easily lead to high administrative costs for the state (i.e. its administrative entities) and taxpayers.
There is a high risk of occurrence of tax evasion which, if occurs, leads to a set of problems in the tax system of a given state. This paper illuminates the difference in terms of demands that are placed in front of the taxpayers in two completely different tax systems. On the one hand, the Republic of Serbia, by its size and economic potential, has a relatively small economy, so it is necessary to set such tax regulations that will be "cheap" enough to meet the demands of the taxpayers, and which will ensure sufficient mass of fiscal revenues. On the other hand, the European Union has significantly developed tax legislation, which, at the same time, sets more complicated administrative requirements. Therefore, the recommendations for both analyzed areas will go in the direction of additional harmonization and simplification of legislation, as well as avoidance of cumbersome and inefficient administration. Finally, it is necessary to harmonize them (regulation and administration) with the amount of collected tax revenues.

Ključne riječi
value added tax; tax administration; Serbia; the European Union

Hrčak ID: 140302

URI
https://hrcak.srce.hr/140302

Posjeta: 1.065 *