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Porezi i budžetske politike EU i zapadnog Balkana EN
TAXATION AND BUDGETARY POLICIES IN THE COUNTRIES OF THE EUROPEAN UNION AND OF THE WESTERN BALKANS
Martin HUTSEBAUT
1 September, 2014
GENERAL COMMENTS
1. Aim of this report
2. Taxation policy objectives
3. Principles of taxation policy
4. The importance of good public governance in tax and budgetary matters
I. THE SITUATION IN THE EU
1. The European background to budgetary and taxation policies
2. Government revenue and expenditure
3. Functional classification of general government expenditure
4. Total tax revenue (including social contributions)
5. Tax structure
6. Flat rate taxes
7. Policy conclusions
8. Recommendations
II. TAXES AND BUDGETARY POLICIES IN THE COUNTRIES OF THE WESTERN BALKANS
1. Bosnia & Herzegovina
2. Croatia
3. Kosovo
4. Macedonia
5. Montenegro
6. Serbia
III. COMPARISON BETWEEN THE COUNTRIES OF THE WESTERN BALKANS AND OF THE EU
IV. TAX AND BUDGETARY REFORMS IN THE COUNTRIES OF THE WESTERN BALKANS
V. REFORM PROPOSALS FORMULATED BY THE TRADE UNIONS OF THE COUNTRIES OF THE WESTERN BALKANS
