Sustainability of budget principles and procedures

Pešić, Helena; Miljković, Miloš

doi:10.5937/odrraz2002015p

Održivi razvoj

2020

DOI: 10.5937/odrraz2002015p

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Sustainability of budget principles and procedures

Helena Pešić¹,

Miloš Miljković²

Abstract: The topicality of the topic, something that has been given importance in recent years and its presence in everyday communication has stimulated its analysis. The paper will present an analysis of the sustainability of budget principles and budget procedures, using data analysis methods, by presenting and describing in detail all budget principles (principle of budget unity, completeness, accuracy, budget balance, specialization, duration, clarity and publicity) as and the procedures (budgeting, budgeting, exec… Show more

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Cited by 6 publications

References 17 publications

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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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Tax Gap as a Consequence of Unpaid Tax Li-Abilities

Kostić

Mihajlović

2021

KPol

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Public revenues and public expenditure nexus: Evidence of Eurozone heterogeneity

Glavaški¹,

Pucar²,

Stojkov³

2022

Anali Ekon fak Subotica

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After the global economic crisis, a broad consensus has emerged that membership in the Eurozone exerts a strong pressure on fiscal policy, since it is characterized by the dichotomy of common monetary policy and heterogeneous fiscal policies. This paper analyzes the performance of fiscal policies, highlighting the nexus between the public revenues and public expenditure from the angle of 19 Eurozone economies in the period 2010q1-2020q4. The research is based on Dumitrescu & Hurlin (2012) and Juodis, Karavias & Sarafidis (2021) Granger non-causality tests in macro panels in order to test causality direction, as well as Westerlund errorcorrection-based panel cointegration test to analyze fiscal sustainability. Having in mind the heterogeneity and divergency of the Eurozone members, sub-samples were estimated, concerning the core, the periphery and the emerging Eurozone economies. The results imply that all Eurozone economies achieve weak fiscal sustainability, while all economies from the group of Eurozone periphery applied "tax and spend" hypothesis. The empirical finding could be related to the fact that Eurozone periphery economies were hit harder by the global and sovereign debt crisis, and that implemented austerity and bail-out programs were adequate, thus resulting in sustainable fiscal position, reducing heterogeneity of fiscal performance within the Eurozone economies.

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Possibility of applying contemporary analytical methods in auditing procurements of agricultural companies

Mihajlović

Špiler

Avakumović

et al. 2021

Ekonomika poljoprivrede

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Despite the significant results that State Audit Institution achieved in the domain of determining regularities of doing business and truthfulness of financial reports of budget users, performance audit was given significantly less attention, which points to the necessity of developing a methodology for this discipline, as well as a technique to apply it. This contribution represents an attempt to apply a technique of finding hidden knowledge-implicit knowledge (Data mining - DM) in the process of auditing public procurement procedures and illustrating the significance of developing a technique for assessing the purposefulness of using budget assets on an example of public procurements performed in an agricultural company.

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Sustainability of budget principles and procedures

Cited by 6 publications

References 17 publications

Tax Gap as a Consequence of Unpaid Tax Li-Abilities

Tax Gap as a Consequence of Unpaid Tax Li-Abilities

Public revenues and public expenditure nexus: Evidence of Eurozone heterogeneity

Possibility of applying contemporary analytical methods in auditing procurements of agricultural companies

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