LEGAL ANALYSIS OF THE IMPORTANCE OF TAX CONTROL FOR THE BUDGET

Authors

  • Zoran Vasić Redovni profesor Visoke škole za menadžment i ekonomiju u Kragujevcu, R. Srbija Author

Keywords:

tax, legal system, control

Abstract

alue added tax is an all-phase consumption tax, which is calculated and paid at each stage of turnover in the Republic and upon import. In all phases in which the economy can find itself, regardless of whether it is facing a conjuncture, prosperity or crisis, the area of tax policy also encounters specific problems brought about by such an economic environment. The tax specifics of control are of exceptional importance for the budget, and in this regard, the normative regulation requires elaboration through a number of bylaws.

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Published

2022-06-15

How to Cite

Vasić, Z. (2022). LEGAL ANALYSIS OF THE IMPORTANCE OF TAX CONTROL FOR THE BUDGET. The Journal Law Review of Public Sector, 2(1), 7-26. https://rpjs-journal.com/index.php/rpjs/article/view/26

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