U SUSRET PROMJENAMA PORESKOG SISTEMA U CRNOJ GORI
IN THE END OF THE CHANGE OF THE TAXIST SYSTEM IN MONTENEGRO

Summary/Abstract: Taxes are the main source of income for a country. The tax policy or tax system reflects the consistency, efficiency of that system, and an efficient tax system can even present a strategic policy or vision of the progress for state. Creating an efficient tax system is a challenge for every government in the modern world, and modern technology and digitalisation seek new knowledge and foundations on which to build. Large corporations, as generators of a large source of revenue for the state, "dance" between old rules and new ways of doing business, leaving less and less money in countries with "old" tax systems, while small ones for "saving" money immediately turn to tax havens. All this allows a virtual, digital reality in which is the both the problem and the solution. The tax system can be a part of new technologies, a factor in the acceleration of process and progress, and can remain the biggest obstacle and reason for leaving capital in a better, faster and cost-effective way. Modern economies need modern solutions, and one of the modern solutions should be an efficient tax system that will rely on the use of modern digital solutions.

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