Tax calculation account method as a potential method of taxing financial services

Authors

  • Славен Савић Mediaprom d.o.o, Novi Sad

DOI:

https://doi.org/10.7251/ACE1625111S

Keywords:

financial services, tax calculation account, VAT

Abstract

Financial services represent one of the most problematic areas when it comes to their taxation by value added tax. These problems stem from their nature. Although these services are generally exempted from taxation, in theory and practice there are some suggestions on how they could be included in the VAT base. The main purpose of this paper is to present a proposal that might be acceptable from the point of taxation of financial services.

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References

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Published

2016-07-31

How to Cite

Савић, С. (2016). Tax calculation account method as a potential method of taxing financial services. Acta Economica, 14(25), 111–130. https://doi.org/10.7251/ACE1625111S

Issue

Section

Review article