2026-04-17T16:26:51.573Z http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai

ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai:2:5458 2019-02-06T12:50:18Z 2

Relation between Financial Characteristics of Serbian Business Entities Listed on the “Black” List and Tax Evasion 2017 34(497.11) (05) http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai/record/2/5458 М. Костић В. Миздраковић J. Stanković In this paper, we will analyze relation between financial characteristics of selected business entities that operate in the Republic of Serbia and tax evasion. These entities are listed on the official “Black” list disclosed by Serbian Business Registers Agency. The list is very important for economy development of any country and improvement of lawful business activities. Namely, it increases transparency on the market, as well as the security level of legal transactions between market participants. The research will include calculation of effective income tax rate for sampled entities and potential amount of tax evaded. In the appendix of the paper we will provide a business profile of typical business entity from this list. article 33 43 0350-0500 Pravni život