The Impact of Tax Policy, System, and Administration on Small and Medium-Sized Enterprises in the Republic of Serbia: A Statistical Analysis of the Situation

IF 1.3 4区经济学 Q3 ECONOMICS

Eastern European Economics Pub Date : 2022-09-08 DOI:10.1080/00128775.2022.2117196

Slobodan Adžić, O. Nestorović, Nebojša Zakić, D. Aničić, Aleksandra Penjišević

引用次数: 0

Abstract

ABSTRACT The aim of this paper is to research the impact of the tax system on SMEs inSerbia. A quantitative survey research was conducted, containing research questions referring to tax environment impact, its factors and incentives on growth. The sampling was purposive, and it consisted of responsible people in SMEs ( ). The main attitude of our respondents and the conclusion of the research is that the level of tax bureaucracy, as well as unprofessional tax administration created an unstimulating tax environment for SMEs. Not only did this environment make no impact on gray economy and corruption reduction but also supported them.

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塞尔维亚共和国税收政策、制度和管理对中小企业的影响：形势的统计分析

本文旨在研究税收制度对塞尔维亚中小企业的影响。进行了一项定量调查研究，其中包括有关税收环境影响、其因素和对增长的激励的研究问题。抽样是有目的的，由中小企业的负责人组成（）。受访者的主要态度和研究结论是，税务官僚机构的水平以及不专业的税务管理为中小企业创造了一个不刺激的税收环境。这种环境不仅对灰色经济和减少腐败没有影响，而且支持了它们。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Eastern European Economics ECONOMICS-

CiteScore

2.20

自引率

9.10%

发文量

期刊介绍： Eastern European Economics publishes original research on the newly emerging economies of Central and Eastern Europe, with coverage of the ongoing processes of transition to market economics in different countries, their integration into the broader European and global economies, and the ramifications of the 2008-9 financial crisis. An introduction by the journal"s editor adds context and expert insights on the articles presented in each issue.