| Autor: |
Sergej Popović, Milos Milosavljević, Nemanja Milanović |
| Rok vydání: |
2023 |
| Zdroj: |
Contemporary Financial Management ISBN: 9789617124149 |
| Popis: |
The paradigm of collection and administration of tax revenues has been shifted in the last few decades as affected by the development of novel information and communication technologies. Governments around the world have adopted different models of e-taxation. A Serbian government has fully implemented “e-Fiscalization” as a class of e-taxation services in 2021. The aim of this paper is to examine the user satisfaction with e-Fiscalization. Based on a primary data collected from N=173 entrepreneurs, we examine the satisfaction with e-taxation ecosystem in Serbia. The results indicate that the promises made by governmental authorities have not been properly accepted by taxpayers. The study concludes that these perils might be viewed as temporary if the issues of full deployment of e-taxation were addressed adequately. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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