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Biznis & Finansije magazin

Article/page 28: Marathon with hurdles    

Introduction: Continuity and consistency of the tax system has a significant role in tax planning, because it allows companies to make long-term projection of their business development and revenue. In Serbia, changes of the tax legislation are not just common, but not transparent enough. Significant difficulties in this process are also caused by the introduction of parafiscal charges through various laws, regulations and decisions, which often, have no direct connection with the tax and accounting regulations.

Writes: Vladimir Deljanin, Tax Manager at Crowe Horwath BDM