Oditor, No. 04/2013

TAX SYSTEM IN FEDERAL REPUBLIC OF GERMANY
Siniša Čabarkapa[76]

UDC: 336.2(430)
COBISS.SR-ID214273548

Аbstract:

The smooth functioning of the state implies the existence of an efficient tax system, which is a set of tax forms that are used to achieve the objectives of fiscal policy. What will be the structure of the tax system of a country depends on many factors. The tax system should be understood in a dynamic sense, because once established tax structure is valid in specific conditions and specific time period. In the changed environment leads to rearrangement of tax forms, whereby each tax introduced, others transform and adapt to new circumstances, while the third will be removed. Also, it Identifies the main factors affecting the company’s strengths and weaknesses as well as factors that influence the opportunities and threats. The remainder of this paper consists of SWOT analysis of a concrete example.

Keywords: tax, tax system, Republic of Germany.

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[76]Siniša Čabarkapa, batchelor, Logistics unit, General staff of the Serbian Army, Gardijska no. 7, Belgrade, Serbia.