ANALYSIS OF DOUBLE ECONOMIC TAXATION AND THE POSSIBILITY OF ITS APPLICATION IN THE BUDGET FINANCING

Authors

  • Miloš Miljković University of Defense, Military Academy, Belgrade, Serbia Author
  • Aleksandar Savić Serbian Military, Zaječar Author

DOI:

https://doi.org/10.5937/

Keywords:

budget, double taxation, corporate income tax, personal income tax

Abstract

It is practice in almost all countries of the world that funds for financing the budget are on the financial market through the use of short-term or securities-based securities, shares, bonds, etc. As financial markets and institutions are not the only way to finance the budget, the paper will present the possibility of its tax financing, double economic taxation, as well as its importance and percentage representation in the overall budget.

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References

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Savić A., i Miljković M. 2016. Metode i mere za sprečavanje, odnosno eliminaciju dvostrukog pravnog oporezivanja, Računovodstvo (2): 207.

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Published

2018-08-31

Issue

Section

Articles

How to Cite

Miljković, M., & Savić, A. (2018). ANALYSIS OF DOUBLE ECONOMIC TAXATION AND THE POSSIBILITY OF ITS APPLICATION IN THE BUDGET FINANCING. Oditor, 4(2), 60-68. https://doi.org/10.5937/