数字化对自愿纳税遵从的影响

作为一个现代管理机构,塞尔维亚税务局致力于创造一种纳税人自愿履行其税务责任而无需承担过多费用的环境,从而为改善与纳税人的合作、维护纳税人权利、加强他们的信任以及保证税务局的诚信和专业程度创造条件。这是全世界税务管理当局都一致认同并为之努力的目标。税务局面临的是一个持续变化的环境。不断变化的经济活动、技术发展、税收立法、自身分析技术的进步和持续增长的数据量使得税务局可以采取新措施以实现高水平的自愿纳税遵从,并有效克服纳税人在遵从过程中存在的障碍。

Fiscal Amenities in Serbia during COVID-19 Pandemic Situation

Serbian government enacted thefollowing measures for taxpayersduring COVID-19 pandemics ituation:·Deferral of payments of tax on wages and social contributions for private sector is given till 2021.This measure has the goal to enhance liquidity of all the legal entities in Serbia which pay wages to their employees.