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Economic Themes
Volume 57 (2019): Issue 1 (March 2019)
Open Access
Factors of the Value Added Tax Collection Efficiency in the Republic of Serbia
Milica Ristić
Milica Ristić
University of Niš, Faculty of Economics
Serbia
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Ristić, Milica
,
Jadranka Đurović Todorović
Jadranka Đurović Todorović
University of Niš, Faculty of Economics
Serbia
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Todorović, Jadranka Đurović
and
Marina Đorđević
Marina Đorđević
University of Niš, Faculty of Economics
Serbia
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Đorđević, Marina
May 04, 2020
Economic Themes
Volume 57 (2019): Issue 1 (March 2019)
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Published Online:
May 04, 2020
Page range:
35 - 49
Received:
Sep 02, 2018
Accepted:
Nov 20, 2018
DOI:
https://doi.org/10.2478/ethemes-2019-0003
Keywords
VAT
,
C-efficiency ratio
,
standard rate
,
economic growth rate
,
Serbia
© 2019 Milica Ristić et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.
