Analysis of double economic taxation and the possibility of its application in the budget financing

Miljković, Miloš; Savić, Aleksandar O.

doi:10.5937/oditor1802058m

Oditor

2018

DOI: 10.5937/oditor1802058m

|View full text |Cite

Analysis of double economic taxation and the possibility of its application in the budget financing

Miloš Miljković¹,

Aleksandar O. Savić²

Abstract: Praksa je u skoro svim zemljama sveta da se sredstva za finansiranje budžeta nalaze na finansijskom tržištu i to primenom kratkoročnih ili digoročnih hartija od vrednosti, akcija, obveznica i sl. Kako finansijska tržista i institucije nisu jedini način da se budžet finansira, u radu će biti predstavljena mogućnost njegovog finansiranja porezom tj. dvostrukim ekonomskim oporezivanjem kao i njegov značaj i procentualna zastupljenost u ukupnom budžetu. Ključne reči: budžet, dvostruko oporezivanje, porez na dobit … Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...

Citation Types

Supporting

Mentioning

Contrasting

Year Published

2018

2024

Publication Types

Select...

Article4

Relationship

Self Cite1

Independent3

Authors

Journals

Cited by 4 publications

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

Corporate income tax: Experiences of implementation in the Republic of Serbia

Božić-Miljković

2024

Megatrend revija

View full text Add to dashboard Cite

Companies are independent economic entities that have the competence and legitimacy to carry out a certain type of activity. As such, companies act in the market, are in the role of buyers and sellers, enter into contracts, own property, incur debts and resolve potential problems in legal disputes. Just like any other person who engages an activity and earns income from it, the company must pay taxes on the profit it earns from this activity. Profit tax belongs to the category of direct taxes. Revenue from corporate income tax accounts for approximately 6% of the total tax revenue of the Republic of Serbia. The rights and obligations of companies as taxpayers under this measure of tax policy in the Republic of Serbia are regulated by the Law on Profit Tax of Legal Entities. The importance of profit tax as a measure of tax policy can be observed and analyzed from the aspect of its impact on state revenues. In this context, the corporate income tax is one of the elements of achieving the basic fiscal goal: collecting public revenues to cover public expenditures. Also, the application of regulations in the field of taxation of positive business results has certain implications for the company's operations, and as such, is very important for business decision-makers in the company. That part of the fiscal policy determines the total volume of investments in equipment and facilities, the types of those investments and the method of their financing. The effects of the application of legal provisions, which in practice regulate the issue of profit tax, on domestic companies are often compared with the effects that this measure of fiscal policy has on companies and states from the region. On the other hand, the experiences of the European Union in this area are of great importance, and the monitoring of those experiences, as well as the application of European regulations in this area, can be extremely useful from the perspective of the state and its economic entities.

show abstract

Corporate income tax: Experiences of implementation in the Republic of Serbia

Božić-Miljković

2024

Megatrend revija

View full text Add to dashboard Cite

show abstract

Specific integral in economic functions

Damnjanović¹,

Đurković²,

Miljković³

2018

Oditor

Self Cite

View full text Add to dashboard Cite

Pregledni rad UDK: 330.45:517.3 Apstrakt Primena matematičkih modela našla je dominantno mesto u rešavanju problema ekonmskih nauka u drugoj polovini dvadesetog veka. U ovom radu prikazaćemo mogućnost korišćenja integralnog računa kod indeksa koncentraciije dohotka.Ovaj indeks predstavlja relativnu meru nejednakosti distribucije dohotka i često se može pronaći u ekonomskm analizama. Grafička interpretacija integralnog računa upotrebljava se radi lakše interpretacije rezultata istraživanja što će u ovom radu biti prikazano.Ključne reči: integralni račun, ekonomska analiza, Lorencova kriva. JEL: C54, C59Uvod Istorijiski se do pojma integrala nije došlo, polazeći od pojma diferencijala. Čak, neko vreme, na početku razvoja integralnog računa nije se ni znalo, kakva veza postoji između ta dva pojma.Kada se razmatra funkcija

show abstract

Analysis as the basis of business sustainability

Vukša¹,

Anđelić²,

Milojević³

2020

Održivi razvoj

View full text Add to dashboard Cite

scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.

Contact Info

customersupport@researchsolutions.com

10624 S. Eastern Ave., Ste. A-614

Henderson, NV 89052, USA

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.

Blog Terms and Conditions API Terms Privacy Policy Contact Cookie Preferences Do Not Sell or Share My Personal Information

Made with 💙 for researchers

Part of the Research Solutions Family.

Analysis of double economic taxation and the possibility of its application in the budget financing

Cited by 4 publications

References 0 publications

Corporate income tax: Experiences of implementation in the Republic of Serbia

Corporate income tax: Experiences of implementation in the Republic of Serbia

Specific integral in economic functions

Analysis as the basis of business sustainability

Contact Info

Product

Resources

About