IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

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

Listed author(s):
  • 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)

Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    File Function: Full text
    Download Restriction: no

    Article provided by University of Tourism and Management, Skopje, Macedonia in its journal UTMS Journal of Economics.

    Volume (Year): 3 (2012)
    Issue (Month): 1 ()
    Pages: 33-43

    in new window

    Handle: RePEc:ris:utmsje:0047
    Contact details of provider: Web page:

    More information through EDIRC

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    in new window

    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.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:ris:utmsje:0047. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Prof. Zoran Ivanovic, PhD)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.