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Abstract

All the most important taxes (income tax, general sales tax, excise tax) disrupt efficiency in the allocation of resources. When applying distorzivnih tax burden jump total is greater than the tax revenue collected, as pojevljuje unnecessary burden on taxpayers, that is. loss of welfare above and despite the taxes collected. Taxes affect the formation of savings in the corporate sector and household sector. In general, increasing taxes a negative effect on the amount of national savings.

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