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Economic Themes
Volume 61 (2023): Issue 4 (December 2023)
Open Access
What Drives the Performance of Value-Added Tax? Investigating the Effectiveness of Tax Administration in Serbia
Milica Ristić Cakić
Milica Ristić Cakić
,
Jadranka Đurović Todorović
Jadranka Đurović Todorović
and
Marina Đorđević
Marina Đorđević
| Mar 26, 2024
Economic Themes
Volume 61 (2023): Issue 4 (December 2023)
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Published Online:
Mar 26, 2024
Page range:
477 - 496
Received:
Nov 01, 2023
Accepted:
Dec 29, 2023
DOI:
https://doi.org/10.2478/ethemes-2023-0025
Keywords
VAT
,
tax administration
,
performance of VAT
,
c-efficiency ratio
,
tax reform
,
EU
,
Serbia
© 2023 Milica Ristić Cakić et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.