2026-05-05T04:07:27.947Z http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai

ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai:2:7103 2019-10-03T09:22:06Z 2

COMPARATIVE ANALYSIS OF TAX SYSTEMS IN GERMANY AND SERBIA 2019 http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai/record/2/7103 D. Veličković J. Veličković Tax systems in Serbia and Germany are based on the same principles and consist of very similar types of taxes. Both of these tax systems are decentralised, in accordance with state regulations. Tax system in Germany is more developed, encompasses more tax types, it is more oriented towards environmental protection, more efficient in tax collection, and it is more consistent and fair regarding the burden of taxpayers in accordance with their tax power. article DOI: 10.5937/vojdelo1905093V 71 5 93 104 0042-8426 VOJNO DELO