Comparative analysis of tax systems in Germany and Serbia

Abstract

The tax systems in Serbia and Germany are based on the same principles and they consist of very similar types of taxes. Both of these tax systems are decentralised in accordance with state regulations. The tax system in Germany is more developed. It encompasses more tax types, it is more oriented towards environmental protection, more efficient in tax collection, and it is more consistent and fair regarding the burden of taxpayers in accordance with their tax power.

Keywords

• tax
• tax systems
• tax burden
• contributions