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

Publicado en línea: 26 mar 2024

Páginas: 477 - 496

Recibido: 01 nov 2023

Aceptado: 29 dic 2023

DOI: https://doi.org/10.2478/ethemes-2023-0025

Palabras clave

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.