Forms of public expenditure supervision

Stanković, Bratislav; Damnjanović, Radovan; Popović, Milenko

doi:10.5937/oditor1803097s

Cited by 6 publications

(1 citation statement)

References 13 publications

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“…For the purpose of this definition, a project means an economic unit capable of generating sufficient cash flow to cover operational costs and service debt by conservative standards for a reasonable period of time shorter than the economic life of the project assets. 3 Other definitions may be encountered in the professional literature, but they also basically boil down to project financing being considered a financial modality, where lenders (creditors) rely on project cash flows as a source for debt repayment and project assets as security for it. 4 Project financing is connected with off-balance sheet financing, since it uses the third party funds to finance a particular project, and the debt on this basis does not directly affect the balance sheet of the project owner or project sponsor.…”

Section: A Theoretical Overview Of Project Financingmentioning

confidence: 99%

The possibility of using international project financing for defense systems

Pantić¹,

Krunić²,

Matić³

2020

Vojno delo

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The term "project financing" is often used to describe all types of project financing, but in recent years it has evolved towards a more precise definition, so that it implies the financing of a particular economic unit in which lenders are comfortable to rely initially on the cash flow and income of these economic units, which the loans will be repaid from, and on the property of that economic unit as collateral for the given loan. Project funds can be adequately used to finance the defense system. They generally fall into the category of development priorities and usually enjoy numerous benefits (primarily tax and customs benefits) provided by the host country of a project, which generally generates more income for participants in project financing than when it comes to conventional credit. The BOT model for financing infrastructure projects has a number of potential benefits and it is an effective alternative in many countries with a more traditional approach to using government borrowing or state budget, with the government retaining strategic control over the project which will become public sector property.

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Section: A Theoretical Overview Of Project Financingmentioning

confidence: 99%

The possibility of using international project financing for defense systems

Pantić¹,

Krunić²,

Matić³

2020

Vojno delo

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Tax Gap as a Consequence of Unpaid Tax Li-Abilities

Kostić

Mihajlović

2021

KPol

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Tax evasion and grey economy are present in all countries. It’s es-timated that grey economy in developed EU countries is at around 10-15% of GDP, while it amounts to over 30% of GDP in Serbia. Therefore the subject of this paper is determining basic goals of Serbia’s tax policy, i.e. combating grey economy that complicates efficient resource allocation and slows down economic development, because economic subjects that are prone to tax evasion represent disloyal competi-tion to economic subjects that do business legally. In order to fight tax evasion, or-ganization and work of tax administration are of special importance.

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Economic analysis of public revenues and expenditures in the countries of the European Union

Ivanova¹,

Mihajlović²,

Miljković³

2021

Ekonomski izazovi

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Modern states are faced with significant budget deficits and public debts. The long-standing negative trend of these categories can create significant negative consequences. All countries strives to rationalize expenditures and increase revenues without distraction the functioning of the economy. The subject of this paper is to create models of forecasting public revenues and public expenditures based on the same in previous years. The analysis includes all EU Member States and the values of public revenues and expenditures over the past ten years. The SPSS software package was used for data analysis and the conclusions were drawn from the obtained results. The importance of the analysis is reflected in the practical foundation of the pre-set theoretical views, which will have their foundation also in the results of the analysis, which will be statistically significant. The resulting model does not have its limitation of application and can be applied to the Republic of Serbia.

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Forms of public expenditure supervision

Cited by 6 publications

References 13 publications

The possibility of using international project financing for defense systems

The possibility of using international project financing for defense systems

Tax Gap as a Consequence of Unpaid Tax Li-Abilities

Economic analysis of public revenues and expenditures in the countries of the European Union

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