TAX SYSTEM IN SERBIA AND CHANGE OF TAX SYSTEM IN ACCORDANCE WITH TENDENCIES IN THE WORLD

Vesna  Aleksić

Authors

Vesna Aleksić Пореска управа

Keywords:

tax system, tax policy, public revenues and public expenditures, tax administration, tax system reform

Abstract

All tax systems in equal countries are the result of significant historical circumstances, numerous sports influences, compromises, subtlety. The defeated system is formed through history, amongst it and adapted to various factors and was different from one country to another. There are numerous headlights on the system system, such as: economic structure, population, defense per capita, socio-political participation, degree of cultural development, and more.

The aim of the paper is to point out the significance of the tax system in Serbia because it is an integral part of the financial system, that is, it is an integral part of the country's economic system and is the main source of state budget revenues. A well-regulated tax system is the basis of all socio-political developments, integration movements and the economic development of a state. In the framework of the reform of the tax system of the Republic of Serbia, started in 2001, completely new tax laws were passed: the Law on Tax Procedure and Tax Administration and the Law on Value Added Tax. The tax system in Serbia is a young system that has undergone several difficult phases in the process of transition from the tax system of self-governing socialism into one that will be adapted to the principles of a market economy.

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