2026-04-17T17:41:52.264Z http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai

ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai:3:8664 2022-01-26T11:12:58Z 3

Corporate tax reporting: effective tax rate of Serbian business entities 2022 http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai/record/3/8664 Г. Кнежевић V. Mizdraković Governments of almost all states tax their residents in order to build a better or maintain the existing infrastructure. Beside value-added tax (VAT) and payroll taxes, income tax is one of the key company taxes. Paying income tax helps the economy of the state and provides the budget, which is crucial for the economic growth and development of the state. Economic performance depends on the structure of the state’s tax system being one of its most important determinants. Therefore, economies with well-established and fair taxation systems are usually states that offer a beneficial business environment for companies and overall social well-being for their citizens. bookPart Publishing House of Wroclaw University of Economics and Business 78 94 Tax Avoidance, Accounting and Financial Reporting - The Perspective of the Visegrad Group Countries and Serbia