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Jugoslav Anicic,Marko Laketa,Branka Radovic,Dragan Radovic
UTMS Journal of Economics , 2012,
Abstract: 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.
Analysis of variations in the performance of audit firms in the Republic of Serbia
Jak?i? Dejan,Miji? Kristina,Andri? Mirko
Economic Annals , 2012, DOI: 10.2298/eka1293071j
Abstract: The paper presents an analysis of the performance of audit firms in the Republic of Serbia in the period 2008-2010. For this period the trend in the number of audit firms in the Republic of Serbia, the size and number of employees in audit firms, and the participation of individual audit firms in total operating revenue, employment, and net income were observed. Further, correlation analysis of variations in operating revenue, employment, and net income of audit firms was carried out. The analysis showed the absence of the expected correlation between operating revenue and net income, as well as between the number of employees and net income. Additional analysis showed that the newly established audit firms achieved lower than average results and a higher level of variation in the level of profitability in relation to the audit firms that have been in the audit service market longer.
Tax policy in Tourism in the Republic of Abkhazia
Ilona D. Kviraya,Anzhela L. Bartsits
European Researcher , 2012,
Abstract: The article deals with the current state of tourism industry in the republic of Abkhazia, which is regarded as critical, caused by poor material recourses, inappropriate networking system. There is a vivid growth of tourist enterprises in the republic to increase the local budget through tax revenues paid by recreation facilities
Value added tax-theoretical and practical aspects  [PDF]
Rai?evi? Bo?idar B.
Economic Annals , 2004, DOI: 10.2298/eka0460107r
Abstract: Value added tax has been applied for four decades now and as a novelty it has already worn off both in theory and practice. It has indisputable advantages and relatively minor shortcomings compared to other forms of consumption taxation. Today it is one of the most widely used form of consumption tax in the world, being levied in about 120 countries accounting for around 70 per cent of the world population, including all European countries except Serbia and Bosnia and Herzegovina (the Federation and the Republic of Srpska). The burden of value added tax is visible at each stage in the production and distribution chain, thus eliminating taxation accumulation and is borne ultimately by the final consumer of final goods and services in the consuming country. The consumption type is a dominant type of value added tax. It ensures that the fixed and current assets purchases are exempt from VAT, and as such, it encourages technological progress and investment. By applying the country of destination principle (VAT is chargeable in the country where the goods or services are consumed - exports are exempt from tax while imports are taxed), value added tax eliminates double taxation and retains tax sovereignty of the importing country. In the last ten years there have been attempts to introduce value added tax in Serbia. The introduction of value added tax is the condition for the accession to the EU and we should expect that the latest attempt to introduce this tax in the Serbia taxation system will be successful. Namely, VAT Act is expected to be passed during 2004 and enforced as of January 1, 2005.
Tax Reform in Bosnia and Herzegovina and Serbia and Montenegro: Progress and Problems
Jean Tesche
Zbornik Radova Ekonomskog Fakulteta u Rijeci : ?asopis za Ekonomsku Teoriju i Praksu , 2005,
Abstract: This paper looks at tax reform in two of the Yugoslav successor states: Bosnia and Herzegovina (BiH) and Serbia and Montenegro. These two countries have proved to be the most problematic of the former-Yugoslav countries for different reasons. Serious reform began in 1996 in BiH, after the war, but only in 2001 in Serbia. Along with the inherited Yugoslav system in both, the decentralized structure of post-war BiH and the existence of so many levels of government have made tax reform more difficult. The almost continuous difficulties in the ruling coalitions in Serbia have slowed economic and tax reform there. Montenegro has had more stable government since 1998 and has made the most progress by introducing an EU-compatible tax system with a VAT and global income tax in 2002-3. The goal of EU membership has played a positive role in gaining consensus to move towards modern tax systems in both countries, although there is still much to be done
Fungi in the legislation of the Republic of Serbia  [PDF]
Ivan?evi? Boris N.,Matavulj Milan N.,Vukojevi? Jelena B.,Karaman Maja A.
Zbornik Matice Srpske za Prirodne Nauke , 2012, DOI: 10.2298/zmspn1223051i
Abstract: Conservation and protection of fungi have lately been considered as extremely important elements of the environmental conservation, and numerous environmental, scientific, medical, economic, cultural, ethical, and other reasons for such attitude exist today. This paper presents an overview of official regulations on the protection of fungi in the Republic of Serbia from the Act of Protection of 1991 until today. The paper lists and analyses the good and bad provisions of individual legal regulations. It registers the effects of the adopted regulations on the actual efficiency of protection of endangered species of fungi (macrofungi, mushrooms), and considers the impact of chronological development of legislation on the population of fungi in nature, and presents general measures to improve protection of mushrooms in the future. These measures primarily include reliable information and study of fungi as a basis for their effective protection based on scientific knowledge. [Projekat Ministarstva nauke Republike Srbije, br. OI-179079]
Geosector Status Overview in the Republic of Serbia
Marija RA?KOVI?,Ivan ALEKSI?
Geonauka , 2013,
Abstract: Organizations operating in geosector in the Republic of Serbia are gathered around a common goal – the establishment of geodata infrastructure at the national level. State of play was done as one of the tasks in order to conduct proper planning and establishment. Questionnaire included 80 organizations from all levels of government, public enterprises, academic institutions, and other entities doing business with geodata. Results were statistically presented and the expert analysis was conducted with recommendations for further development. Basic technical and staff capacity of the geosector organizations in general are on satisfactory level, while a few leading authorities are significantly stands out and they are also major holders of production and distribution of the geodata. Existing production is a solid base for the further development as most of geodata sets have digital form, state coordinate system, and to a great extent already participating in the exchange. Elimination of the production overlapping and improvement of sharing are the main fields to be addressed. Defining, introduction and implementation of the standards, as well as more intensive activities on implementation of metadata are key factors of the improvement of geosector conditions. Referent data defining with corresponding national sources and stable financing will additionally introduce favorable conditions for the geosector development. Stated results and recommendations are only part of the comprehensive examination, which is presented in this paper.
The tax system and the financial crisis  [cached]
Vieri Ceriani,Stefano Manestra,Giacomo Ricotti,Alessandra Sanelli
PSL Quarterly Review , 2011,
Abstract: This paper investigates the effects of the tax system on the economic factors that triggered the financial crisis. We examine three cases in which the tax regime interacted with these factors, reinforcing them. First, we focus on the taxation of residential building: while the importance of capital gains taxes is disputed, the deductibility of mortgage interest may have contributed to the financial crisis by creating some of the raw materials for the securitization industry. Second, a narrow perspective on the tax treatment, together with specific provisions, may have fostered performance-based remuneration of managers, resulting in overemphasis of short-term profitability and incentive to excessive risk-taking. Third, the securitization process, which played a key role in the outbreak of the financial crisis, was accompanied by opportunities for tax arbitrage and reduction of the overall tax wedge paid by investors, through offset of incomes that are ordinarily taxed at different rates; a de facto exemption of CDS premiums received by non-residents supplemented the tax arbitrage.
Tax Expenditures in Croatia  [PDF]
Vjekoslav Brati?,Ivica Urban
Financial Theory and Practice , 2006,
Abstract: The tax system of the Republic of Croatia contains a large number of very diverse kinds of tax expenditures whose the declared aim is to achieve certain social and economic objectives. This paper considers all the items that constitute tax expenditures in Croatia, within the systems of the personal income tax, corporate income tax, and real estate transfer tax and value added tax. The objective of the article is to determine the real level of tax expenditures per form of tax in the 2001-2004 period. We hypothesised that the tax expenditures in the analysed forms of tax are both high and growing, which was ultimately borne out, for almost all the analysed items in the tax forms considered are growing.
Comprehensive Evaluation System and Selection Method of Tax Software  [cached]
Changyong Liang,Enqiao Zhang,Yong Ding,Xiaowen Qi
Computer and Information Science , 2011, DOI: 10.5539/cis.v4n3p60
Abstract: Tax software has direct influence on the work efficiency and service quality of tax department. How to evaluate objectively and make the correct choice are problems that must be solved in the construction of tax informationization. The comprehensive evaluation system of tax software is firstly designed by its performance factor, developer factor and cost factor according to the industry characteristics of tax work, Then, corresponding evaluation selection method is given which combined by weighted arithmetic averaged operator. The software section of the state taxation bureau in certain city is taken as an example to explain the effectiveness of the evaluation system and method.
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