Branimir Kalas - Faculty of Economics in Subotica, University of Novi Sad, Serbia
Miloš Pjanić - Faculty of Economics in Subotica, University of Novi Sad, Serbia
Nada Milenković - Faculty of Economics in Subotica, University of Novi Sad, Serbia
Jelena Andrašić - Faculty of Economics in Subotica, University of Novi Sad, Serbia

Taxes represent one of the most essential component in contemporary business. Their importance is reflected through stability and predictability which are necessary to international capital inflows. Government should create simple tax system that minimizes the burden of business conditions. The topic is insufficiently researched and there is great space for detailed analysis and interpretation of observed indicator. Guided by this fact, the author's efforts were directed at dealing with this issue and the possibility to reflect efficiency and effectiveness of the tax system in different countries within the considered paying taxes indicator. The aim of paper is paying taxes indicator in the Western Balkans countries and Turkey in period from 2008 to 2015. World Bank calculates this indicator within Doing Business analysis. The paper consists three chapters with the first part deals with the methodology and structure of selected indicator, the second part is focused on tax reforms in selected countries while the third part deals with the results and conclusions which are presented by tables and figures.

Taxes, payment, time, total tax rate