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Abstract

Introducing value added tax as the world’s most efficient system of expenditure taxation (it is applied in over 140 countries) is a very delicate operation for every tax administration and it holds a series of risks at the macroeconomic level, the risk of inflation shock being among the biggest ones. The experience of many countries confirms that the effect on prices level during the introducing of value added tax has in most cases been neutral. In the year of introducing valued added tax to Serbia, the inflation has been 17,7%, the question being to which degree did the introduction of new taxation form influence it. Implementation of value added tax has definitely been successful, although during the 2005 inflatory tendencies caused by factors outside of added value taxation system have been present.

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