Administrativni problemi implementacije poreza na dodatu vrednost u federalno uređenim državama sa aspekta njegovog prikupljanja i redistribucije
Administrative Problems of Implementation of Value-Added Tax in Federal Countries in Terms of Its Collection and Redistribution

Summary/Abstract: As a complex tax form, value-added tax is facing numerous challenges in all aspects of introducing and keeping it. This problem is especially pronounced in federal countries, where there is a clear need for accurate distribution of competences at certain levels of government with regard to collection and redistribution of this very plentiful tax form. The aim of this paper is to show the problems that are still present in the implementation of VAT in federal countries and to find certain solutions that would be acceptable to all or at least to a great number of these countries.

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