The Challenges of the Macedonian Tax System according to the EU Recommendations and EU Tax Rules

Miseva, Kristina (2023) The Challenges of the Macedonian Tax System according to the EU Recommendations and EU Tax Rules. In: International scientific conference "The Influence of European Integration on the Development of Monetary Law“, 30-31 May 2023, Faculty of Law, Nis, Serbia.

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Abstract

According to the EC staff working documents for North Macedonia, the country has been “moderately prepared in the area of taxation” in the last several years. The COVID-19 pandemic had a severe impact on the national tax and fiscal system. Thus, the 2021–2025 Tax System Reform Strategy mainly introduces the recommendations from the last
several EU reports for North Macedonia, but some of the reforms are still pending. Therefore, this research will examine and give an overview of the national tax reforms that were established after the independence of the country in 1991 (after the breakup of Yugoslavia). Focusing on the main tax policies and strategies, the crucial tax reforms emphasize the development of the tax reforms during and after the COVID-19 pandemic. The research will be mainly based on published international official reports and documents, EU tax policies and recommendations, and national
policies and strategies, tax laws, and published research papers.

Item Type:	Conference or Workshop Item (Speech)
Subjects:	Social Sciences > Law
Divisions:	Faculty of Law
Depositing User:	Kristina Miseva
Date Deposited:	21 Dec 2023 10:22
Last Modified:	21 Dec 2023 10:22
URI:	https://eprints.ugd.edu.mk/id/eprint/33034

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