Rаоnić, Ivаn; Vаsić, Zоrаn; Pejović, Igor - In: Journal of Central Banking Theory and Practice 5 (2016) 2, pp. 119-131
The tax system of the Republic of Serbia is characterized by a very low level of income taxation. It is a particularly acute problem in cross-checking the tax base. The legislature tried to solve this problem by the introduction of the informative tax return (IPP). The problem is even greater...