ПОРЕСКИ СИСТЕМ ЗЕМАЉА У ТРАНЗИЦИЈИ
TAX SYSTEM IN TRANSITION COUNTRIES

Summary/Abstract: The paper renders the results of the tax reforms enforced in some transition countries. The author has provided a review of the tax system in Serbia, analyzing some of its peculiarities and indicating to possible courses of further development. The developed market economy, being the aim of the countries in transition, requires a stimulating, safe and stable tax system including synchronized tax procedure and an efficient and non-corruptive tax administration. Implementation of the new tax system in transition countries does not only imply creating a set of new tax regulations, but also making provisions for tax-department employees' training (education) and also providing for the necessary financial and technical support Tax system regulations have to be intelligible, well-defined and easily applicable. The creation of tax system must take into account the feasibility of the economic environment alongside with the social and political situation. It is necessary to develop permanent relations with tax-payers in order to gain their confidence in tax authorities, but also to make oneself a partner who can be very strict in demanding the payment of tax duties. However, a sensible partner ready to make compromises proves to be indispensable.

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