Comparative Analysis Paying Taxes Indicator: Evidence from Western Balkans Countries and Turkey
Taxes represent one of the most essential component in contemporary business. Their importance is reflected through stability and predictability which are necessary to international capital inflows. Government should create simple tax system that minimizes the burden of business conditions. The topi...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Mashhad: Behzad Hassannezhad Kashani
2016-04-01
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| Series: | International Journal of Management, Accounting and Economics |
| Subjects: | |
| Online Access: | https://www.ijmae.com/article_115281_714d58f299966f47f7c515b8b5157e5a.pdf |
| _version_ | 1797690383863382016 |
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| author | Branimir Kalaš Miloš Pjanić Nada Milenković Jelena Andrašić |
| author_facet | Branimir Kalaš Miloš Pjanić Nada Milenković Jelena Andrašić |
| author_sort | Branimir Kalaš |
| collection | DOAJ |
| description | Taxes represent one of the most essential component in contemporary business. Their importance is reflected through stability and predictability which are necessary to international capital inflows. Government should create simple tax system that minimizes the burden of business conditions. The topic is insufficiently researched and there is great space for detailed analysis and interpretation of observed indicator. Guided by this fact, the author's efforts were directed at dealing with this issue and the possibility to reflect efficiency and effectiveness of the tax system in different countries within the considered paying taxes indicator. The aim of paper is paying taxes indicator in the Western Balkans countries and Turkey in period from 2008 to 2015. World Bank calculates this indicator within Doing Business analysis. The paper consists three chapters with the first part deals with the methodology and structure of selected indicator, the second part is focused on tax reforms in selected countries while the third part deals with the results and conclusions which are presented by tables and figures. |
| first_indexed | 2024-03-12T01:58:49Z |
| format | Article |
| id | doaj.art-f1cb5648aefa46148cec32c2a5df6f2c |
| institution | Directory Open Access Journal |
| issn | 2383-2126 |
| language | English |
| last_indexed | 2024-03-12T01:58:49Z |
| publishDate | 2016-04-01 |
| publisher | Mashhad: Behzad Hassannezhad Kashani |
| record_format | Article |
| series | International Journal of Management, Accounting and Economics |
| spelling | doaj.art-f1cb5648aefa46148cec32c2a5df6f2c2023-09-07T21:55:58ZengMashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21262016-04-0134222232115281Comparative Analysis Paying Taxes Indicator: Evidence from Western Balkans Countries and TurkeyBranimir Kalaš0Miloš Pjanić1Nada Milenković2Jelena Andrašić3Faculty of Economics in Subotica, University of Novi Sad, SerbiaFaculty of Economics in Subotica, University of Novi Sad, SerbiaFaculty of Economics in Subotica, University of Novi Sad, SerbiaFaculty of Economics in Subotica, University of Novi Sad, SerbiaTaxes represent one of the most essential component in contemporary business. Their importance is reflected through stability and predictability which are necessary to international capital inflows. Government should create simple tax system that minimizes the burden of business conditions. The topic is insufficiently researched and there is great space for detailed analysis and interpretation of observed indicator. Guided by this fact, the author's efforts were directed at dealing with this issue and the possibility to reflect efficiency and effectiveness of the tax system in different countries within the considered paying taxes indicator. The aim of paper is paying taxes indicator in the Western Balkans countries and Turkey in period from 2008 to 2015. World Bank calculates this indicator within Doing Business analysis. The paper consists three chapters with the first part deals with the methodology and structure of selected indicator, the second part is focused on tax reforms in selected countries while the third part deals with the results and conclusions which are presented by tables and figures.https://www.ijmae.com/article_115281_714d58f299966f47f7c515b8b5157e5a.pdftaxespaymenttimetotal tax rate |
| spellingShingle | Branimir Kalaš Miloš Pjanić Nada Milenković Jelena Andrašić Comparative Analysis Paying Taxes Indicator: Evidence from Western Balkans Countries and Turkey International Journal of Management, Accounting and Economics taxes payment time total tax rate |
| title | Comparative Analysis Paying Taxes Indicator: Evidence from Western Balkans Countries and Turkey |
| title_full | Comparative Analysis Paying Taxes Indicator: Evidence from Western Balkans Countries and Turkey |
| title_fullStr | Comparative Analysis Paying Taxes Indicator: Evidence from Western Balkans Countries and Turkey |
| title_full_unstemmed | Comparative Analysis Paying Taxes Indicator: Evidence from Western Balkans Countries and Turkey |
| title_short | Comparative Analysis Paying Taxes Indicator: Evidence from Western Balkans Countries and Turkey |
| title_sort | comparative analysis paying taxes indicator evidence from western balkans countries and turkey |
| topic | taxes payment time total tax rate |
| url | https://www.ijmae.com/article_115281_714d58f299966f47f7c515b8b5157e5a.pdf |
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