Tax significance of VAT and excise revenues in Serbia, Croatia and Montenegro
Indirect taxes, which represent the main type of taxes in less developed countries, are a stable and predictable source of public revenues. As direct taxes have negative impact on economy and economic growth, it is predicted that in developed countries the importance of indirect tax revenues will ra...
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| Format: | Article |
| Language: | English |
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University of Pristina in Kosovska Mitrovica, Faculty of Economics
2021-01-01
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| Series: | Ekonomski Pogledi |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2021/1450-79512102047Q.pdf |