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