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Abstract

Value added tax has been applied for six decades now and it doesn’t represent a novelty in theory and practice. The aim of this paper is the effects of VAT on the economy and his relevance and position of total tax revenue. Authors emphasize significant share of this tax form in public finance of Serbia and the study is focused on a ten-year period 2005-2014. Using descriptive statistics and regression analysis, it’s determined the strong and positive correlation between logarithms values of value-added tax and gross domestic product, value-added tax revenues, value-added tax and total revenues, but there is statistically no significant effect of observed variables.

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