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Reform of taxation system (1)
Begovic, Boris and Ilic-Popov, Gordana et al |
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| This detailed paper is the result of extensive research by the authors, and cooperation with colleagues at the conference on taxation reform held in late 2003 under the auspices of the Centre for Liberal Democratic Studies. It examines the extent to which the changes that were undertaken in the taxation system in Serbia since the first reforms in 1991 and the second wave in 2001 have improved the system. The authors have identified an area that has been neglected in previous studies and paid special attention to the administration of fiscal instruments. Not only is this paper an analysis of the past reforms, but it also attempts to make suggestions for further reform and proposals for modifications to the system. As this is done chapter by chapter, the results are very detailed and offer concrete proposals. Other topics that receive attention in the paper include excise duties, property taxes, contributions system for mandatory social insurance and tax debts. |
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