论文部分内容阅读
南斯拉夫联邦政府认为,现行税收制度已成为经济改革的严重障碍,必须改革。但由于宪法束缚了联邦执行委员会的手脚,需要5-6年的认真研究和全面准备。有的著名的经济学家指出,税收是发展社会经济和抑制通货膨胀不可缺少的杠杆,恰恰又成为经济体制改革中最薄弱的环节,必须尽快作出努力。为此,联邦执行委员会主席安特·马尔科维奇最近宣布:立即着手,分三阶段进行税制改革。
The Yugoslav federal government believes that the current tax system has become a serious obstacle to economic reform and must be reformed. However, due to constitutional constraints on the hands and feet of the Federal Executive Committee, it requires 5-6 years of careful research and comprehensive preparation. Some well-known economists pointed out that taxation is an indispensable lever for developing the social economy and curbing inflation, and has just become the weakest link in the economic reform. We must work hard as soon as possible. To this end, Ander Malkovich, chairman of the Federal Executive Committee, recently announced the immediate start of a tax reform in three phases.