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Published in 2006
(Original title "Proporcionalni porez – akcelerator ekonomskog razvoja Crne Gore")
The document gives arguments for the introduction of the flat income tax in Montenegro. It was used as advocacy toll for the tax reforms and it is one of the success stories of the ISSP work in the promotion of the free trade in Montenegro. Based on this proposal Government adopted the proposed model and introduced flat income tax.
Publication can be downloaded by clicking on this link.