ПРЕПОСТАВКЕ И ПОКАЗАТЕЉИ УСПЕШНОГ АДМИНИСТРАИРАЊА ПОРЕСКИМ СИСТЕМОМ
ASSUMPTIONS AND INDICATORS OF SUCCESSFUL TAX SYSTEM ADMINISTRATION

Summary/Abstract: Tax authorities administer the tax system within the environment that always changes. The changes are rapid and sometimes unpredictable. The process of globalization of world economy imposes new requirements on taxation issue too. The complexity of tax legislation, the growth of tax administration scope of work, behavior and requirements of tax payers, the need both to improve the relationships between the tax authorities and payers and to reduce administrative costs and compliance costs bring forward the questions of efficient and efficacious administering of tax system enabling meeting high standards and further improvement. Since we are dealing with the least simple and easy issues, the tax authorities must have a clear survey of approaches, procedures and means for their solving.

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