Comparative analysis of tax systems in Germany and Serbia
The tax systems in Serbia and Germany are based on the same principles and they consist of very similar types of taxes. Both of these tax systems are decentralised in accordance with state regulations. The tax system in Germany is more developed. It encompasses more tax types, it is more oriented to...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Ministry of Defence of Serbia - Military Publishing House, Belgrade
2019-01-01
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| Series: | Војно дело |
| Subjects: | |
| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0042-8426/2019/0042-84261905093V.pdf |
| _version_ | 1797662442304569344 |
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| author | Veličković Dragiša B. Veličković Jelena M. |
| author_facet | Veličković Dragiša B. Veličković Jelena M. |
| author_sort | Veličković Dragiša B. |
| collection | DOAJ |
| description | The tax systems in Serbia and Germany are based on the same principles and they consist of very similar types of taxes. Both of these tax systems are decentralised in accordance with state regulations. The tax system in Germany is more developed. It encompasses more tax types, it is more oriented towards environmental protection, more efficient in tax collection, and it is more consistent and fair regarding the burden of taxpayers in accordance with their tax power. |
| first_indexed | 2024-03-11T19:00:14Z |
| format | Article |
| id | doaj.art-3dc2ed2ba64c4c4c89e2de82d5fa43df |
| institution | Directory Open Access Journal |
| issn | 0042-8426 2683-5703 |
| language | English |
| last_indexed | 2024-03-11T19:00:14Z |
| publishDate | 2019-01-01 |
| publisher | Ministry of Defence of Serbia - Military Publishing House, Belgrade |
| record_format | Article |
| series | Војно дело |
| spelling | doaj.art-3dc2ed2ba64c4c4c89e2de82d5fa43df2023-10-10T13:34:49ZengMinistry of Defence of Serbia - Military Publishing House, BelgradeВојно дело0042-84262683-57032019-01-017159310410.5937/vojdelo1905093V0042-84261905093VComparative analysis of tax systems in Germany and SerbiaVeličković Dragiša B.0Veličković Jelena M.1Singidunum University, Belgrade, SerbiaAcademy of Business Vocational Studies, Belgrade, SerbiaThe tax systems in Serbia and Germany are based on the same principles and they consist of very similar types of taxes. Both of these tax systems are decentralised in accordance with state regulations. The tax system in Germany is more developed. It encompasses more tax types, it is more oriented towards environmental protection, more efficient in tax collection, and it is more consistent and fair regarding the burden of taxpayers in accordance with their tax power.https://scindeks-clanci.ceon.rs/data/pdf/0042-8426/2019/0042-84261905093V.pdftaxtax systemstax burdencontributions |
| spellingShingle | Veličković Dragiša B. Veličković Jelena M. Comparative analysis of tax systems in Germany and Serbia Војно дело tax tax systems tax burden contributions |
| title | Comparative analysis of tax systems in Germany and Serbia |
| title_full | Comparative analysis of tax systems in Germany and Serbia |
| title_fullStr | Comparative analysis of tax systems in Germany and Serbia |
| title_full_unstemmed | Comparative analysis of tax systems in Germany and Serbia |
| title_short | Comparative analysis of tax systems in Germany and Serbia |
| title_sort | comparative analysis of tax systems in germany and serbia |
| topic | tax tax systems tax burden contributions |
| url | https://scindeks-clanci.ceon.rs/data/pdf/0042-8426/2019/0042-84261905093V.pdf |
| work_keys_str_mv | AT velickovicdragisab comparativeanalysisoftaxsystemsingermanyandserbia AT velickovicjelenam comparativeanalysisoftaxsystemsingermanyandserbia |