Banks as value-added taxpayers: A case of the Republic of Serbia

Prior research on the taxation of the banking sector were primarily interested in corporate income tax. The issue of taxation of banks with value-added tax (VAT) is relatively neglected. Therefore, this paper examines the VAT status of commercial banks in the Republic of Serbia and the impact of tax...

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Bibliographic Details
Main Author: Vržina Stefan
Format: Article
Language:English
Published: Association of Serbian Banks 2024-01-01
Series:Bankarstvo
Subjects:
Online Access:https://scindeks-clanci.ceon.rs/data/pdf/1451-4354/2024/1451-43542402117V.pdf
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