OPOREZIVANJE DIGITALNIH USLUGA U REPUBLICI SRBIJI
TAXATION OF DIGITAL SERVICES IN THE REPUBLIC OF SERBIA
Author(s): Sara KostićSubject(s): Economy, National Economy, Business Economy / Management, Financial Markets, Accounting - Business Administration
Published by: Друштво за економска, друштвена и културна научна истраживања – Економист
Keywords: taxation; digital services; Serbia; internet; social media; legal framework;
Summary/Abstract: The introduction of new technologies, such as the internet and social media, has created a new form of economic activity that takes place on a global level. However, this type of activity poses challenges in terms of taxation, as traditional methods of taxation are not adequate for this new form of business. This paper will present the problems and challenges that arise in the taxation of digital services in the Republic of Serbia, as well as the current legal framework and proposals for improving the existing taxation system.
Journal: Економист
- Issue Year: 2/2023
- Issue No: 1
- Page Range: 31-41
- Page Count: 11
- Language: English, Serbian
