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Tax Policy Of Serbia In The Function Of Developing The Economic System


  • Anicic, Jugoslav

    (Union University–Nikola Tesla, Faculty of entrepreneurial business, Belgrade)

  • Laketa, Marko

    () (Union University–Nikola Tesla, Faculty of entrepreneurial business, Belgrade)

  • Radovic, Branka

    (National Employment Service, Belgrade)

  • Radovic, Dragan

    (Alfa University of Belgrade, Faculty of Management, Novi Sad)

  • Laketa, Luka

    (Vocational high schools for propaganda and public relations-Elit College, Belgrade)


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.

Suggested Citation

  • Anicic, Jugoslav & Laketa, Marko & Radovic, Branka & Radovic, Dragan & Laketa, Luka, 2012. "Tax Policy Of Serbia In The Function Of Developing The Economic System," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 3(1), pages 33-43.
  • Handle: RePEc:ris:utmsje:0047

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    References listed on IDEAS

    1. Bruce A. Blonigen & Ronald B. Davies, 2002. "Do Bilateral Tax Treaties Promote Foreign Direct Investment?," NBER Working Papers 8834, National Bureau of Economic Research, Inc.
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    More about this item


    tax system; tax policy; economic system; competitiveness;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • R58 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Regional Development Planning and Policy


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