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

Publié en ligne: 26 mars 2024

Pages: 477 - 496

Reçu: 01 nov. 2023

Accepté: 29 déc. 2023

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

Mots clés

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.