New Fiscal Role of the Government in the Transition of the Agriculture in Serbia

Pejović, Igor; Jovanović, Vladimir

doi:10.2139/ssrn.2288860

Cited by 2 publications

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“…Changes related to various fiscal forms induce different effects on tax service development. (Pejović & Jovanović, 2013). The Law on Tax Procedure and Tax Administration defines the information tax return as a report containing information relevant to the determination of tax liability of applicants.…”

Section: Legal Frameworkmentioning

confidence: 99%

Cross Check of the Tax Base in Serbia – Informative Tax Return Sample

Raonić

Vasic²,

Pejović

2016

Journal of Central Banking Theory and Practice

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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 because the situations encountered have not been analysed in science and tax theory, and very often have not been covered by applicable laws. A specific challenge for the tax authorities represent taxpayers whose incomes are primarily realized abroad (usually persons from the world of entertainment). This paper describes the basic forms of tax offences characteristic of income tax evasion and discusses how to solve them, with a particular focus on the implementation of cross-checking the tax base.

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Section: Legal Frameworkmentioning

confidence: 99%

Cross Check of the Tax Base in Serbia – Informative Tax Return Sample

Raonić

Vasic²,

Pejović

2016

Journal of Central Banking Theory and Practice

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“…The use of technology that is developed in response to problems is one production factor that can support agricultural success (Mosher, 1991). The role of the government in agriculture in developing countries is also critical to agricultural success (Pejovic & Jovanović, 2013). Finally, in agricultural development, the role of institutions in assisting farmers to increase production and welfare must also be considered (Shiferaw & Muricho, 2009).…”

Section: Introductionmentioning

confidence: 99%

Analysis of Garlic Farmers' Welfare in Buleleng Regency, Bali, Indonesia

Heryanda

Utama

Yuliarmi

et al. 2022

5005

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High production costs, a lack of institutional roles for farmers, a lack of farmer competence, and limited use of agricultural support technologies, such as information technology (IT), all contribute to low garlic production. The high level of garlic imports into Indonesia makes it difficult for farmers to sell their produce because their prices are higher than that of imported garlic. This impacts the money farmers can earn from growing garlic. This study investigated the roles of the government, farmer institutions, and farmer competencies in garlic farmers' ability to adopt IT, their farming performance, and overall welfare in Buleleng Regency. The study's research design was quantitative and employed structural equation modeling (SEM). It included 196 garlic farmers from Buleleng Regency as participants. The findings revealed that the government, farmer institutions, and farmer competencies all had a direct and significant impact on garlic farmers' adoption of IT, as well as on their performance and welfare in Buleleng Regency. Also, the adoption of IT and farming performance have the potential to mediate the roles of government, farmer institutions, and farmer competencies in determining welfare. The study also discovered that farming performance was capable of mediating the effects of government involvement, farmer institutions, farmer competencies, and the capacity to embrace IT on the well-being of garlic farmers in Buleleng Regency.

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New Fiscal Role of the Government in the Transition of the Agriculture in Serbia

Cited by 2 publications

References 0 publications

Cross Check of the Tax Base in Serbia – Informative Tax Return Sample

Cross Check of the Tax Base in Serbia – Informative Tax Return Sample

Analysis of Garlic Farmers' Welfare in Buleleng Regency, Bali, Indonesia

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