You can download the full Report for 2018 at the following link: Doing Business 2018.

Doing Business 2018: Reforming to Create Jobs, a World Bank Group flagship publication, is the 15^th in a series of annual reports measuring the regulations that enhance business activity and those that constrain it. Doing Business presents quantitative indicators on business regulations and the protection of property rights that can be compared across 190 economies

The paying taxes indicator set tracks changes related to the different taxes and mandatory contributions that a medium-size company must pay in a given year, the administrative burden of paying taxes and contributions and the administrative burden of complying with two postfiling processes (VAT refund, and tax audit).

Doing Business 2018 report covered changes in 2016/2017. Doing Business rank of Serbia for 2017 was 43 out of 190 countries, which represents increase of 4 positions.

The Paying taxes indicator for Serbia showed decline in 4 positions, from 78^th to 82^nd. As there were no significant tax reforms made in Serbia in this period, decline is probably a consequence of other countries making progress in this area.

Summaries of Doing Business Reforms for Serbia in 2016/17 highlighted by World Bank:

• Serbia made starting a business easier by reducing the signature certification fee and increasing the efficiency of the registry, reducing the time for business registration.
• Serbia improved the reliability of its land administration system by implementing a geographic information system.
• Serbia made enforcing contracts easier by adopting a new enforcement law that broadens and clarifies the responsibilities of enforcement agents as well as the powers of the courts during the enforcement process.