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Title: | Value added tax in Serbia and Bosnia and Herzegovina A comparative aspect vat in Serbia and Bosnia and Herzegovina | Authors: | Saponja L. Milutinović, Sunčica Gravorac, Saša Besic S. |
Issue Date: | 6-Aug-2012 | Journal: | Technics Technologies Education Management | Abstract: | Value added tax (VAT) has been adopted by almost all countries with developed market economies, as well as other countries. It is an all-stage and multiple-stage tax levied on added value, created at the given stage of turnover. What is being taxed is only margin earned at the given stage, whereas the VAT paid at previous stages of turnover is excluded. Serbia and Bosnia-Herzegovina have implemented this tax model in their taxation systems. This article will analyse the essence and significance of VAT, the basic functioning determinants of the VAT system functioning in Serbia and Bosnia-Herzegovina, and its fiscal features with a focus on the comparative aspect. | URI: | https://open.uns.ac.rs/handle/123456789/11876 | ISSN: | 18401503 |
Appears in Collections: | EF Publikacije/Publications |
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