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- W2616587475 abstract "Good results notwithstanding, the fiscal consolidation is not complete - the public debt is extremely high and the fiscal deficit has not yet been fully reigned in. In addition to the public enterprise reform, future fiscal results will depend on the collection of public revenue. A potential tax reform - tax rates changes - would not have a crucial impact on public revenue increase and grey economy suppression, as tax rates are not the key obstacle to doing business in Serbia. The key role in grey economy suppression is that of the Tax Administration. In this paper, we shall map out the general directions of desirable Tax Administration reforms, such as the changes in the organisational structure, number and structure of staff, development of an adequate information system, etc. In a separate chapter, we shall address the new regulatory solutions pertaining to inspections, which should, in the field, lead to the achievement of the desired public revenue collection objectives." @default.
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- W2616587475 date "2017-01-01" @default.
- W2616587475 modified "2023-10-18" @default.
- W2616587475 title "Taxes and tax administration: The courses of reform and certain tax control aspect" @default.
- W2616587475 doi "https://doi.org/10.5937/ekopre1702129v" @default.
- W2616587475 hasPublicationYear "2017" @default.
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