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What Drives the Performance of Value-Added Tax? Investigating the Effectiveness of Tax Administration in Serbia Cover

What Drives the Performance of Value-Added Tax? Investigating the Effectiveness of Tax Administration in Serbia

Economic Themes
Volume 61 (2023): Issue 4 (December 2023)
By: Milica Ristić Cakić,  Jadranka Đurović Todorović and  Marina Đorđević  
Open Access
|Mar 2024

Authors

Milica Ristić Cakić

milica.ristic@eknfak.ni.ac.rs

Faculty of Economics, University of Niš, Niš, Serbia

Jadranka Đurović Todorović

jadranka.djurovic@eknfak.ni.ac.rs

Faculty of Economics, University of Niš, Niš, Serbia

Marina Đorđević

marina.djordjevic@eknfak.ni.ac.rs

Faculty of Economics, University of Niš, Niš, Serbia
DOI: https://doi.org/10.2478/ethemes-2023-0025 | Journal eISSN: 2217-3668 | Journal ISSN: 0353-8648
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Language: English
Page range: 477 - 496
Submitted on: Nov 1, 2023
Accepted on: Dec 29, 2023
Published on: Mar 26, 2024
Published by: University of Niš, Faculty of Economics
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year
Keywords:
VAT,
tax administration,
performance of VAT,
c-efficiency ratio,
tax reform,
EU,
Serbia
Related subjects:
Business and economics,
Political economics,
Political economics, other,
Business management,
Business management, other

© 2024 Milica Ristić Cakić, Jadranka Đurović Todorović, Marina Đorđević, published by University of Niš, Faculty of Economics
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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