What Drives the Performance of Value-Added Tax? Investigating the Effectiveness of Tax Administration in Serbia

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.