For that indicator, The Heritage Foundation provides data for Serbia from 2002 to 2019. The average value for Serbia during that period was 84 points with a minumum of 80 points in 2003 and a maximum of 90 points in 2002.
See the global rankings for that indicator or
use the country comparator to compare trends over time.
The Fiscal Freedom index for Serbia from The Heritage Foundation reflects the tax burden imposed by the government, including the direct taxes on individuals and corporations and the overall amount of tax revenue as a a share of GDP.
Definition: The Fiscal freedom index measures the tax burden imposed by government. It is composed of three quantitative factors: the top marginal tax rate on individual income, the top marginal tax rate on corporate income, and the total tax burden as a percentage of GDP.