• Branimir Kalaš Економски факултет Суботица
  • Nada Milenković Економски факултет Суботица


taxes, characteristics, effects, distribution, tax burden


Taxes take a significant place in the economic policy of each country and their relevance must not be ignored. The tax presence has certain implications on the behavior of economic entities and decision making from the aspect of consumption, savings and investment. The aim of the paper is to present the theoretical framework of tax forms in terms of their characteristics and effects, as well the tax burden distribution. Consequently, identifying the position and impact of taxes in the economy is a significant issue in the management of public finance, as well as the macroeconomic framework of a country.


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How to Cite

Kalaš , B. ., & Milenković, N. . (2019). FUNDAMENTALN CHARACTERISTICS AND EFFECTS OF TAX FORMS. KULTURA POLISA, 16(38), 749–760. Retrieved from



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