12.06.2026.
Review article
Corporate Income Tax Revenues in the Context of Tax Competition and Fiscal Stability: Evidence from OECD Countries and Serbia
The paper examines the fiscal significance of corporate income tax (CIT) with a particular focus on OECD member countries and the Republic of Serbia. The main objective is to identify the key trends in corporate income tax revenues, assess their role within the structure of public finance, and analyze the factors determining their variability acros...
By Jadranka Đurović Todorović, Marina Đorđević, Milica Ristić Cakić, Branimir Kalaš