BUDGET PROCEDURE IN THE REPUBLIC OF SERBIA – WRITING, APPROVAL AND ADOPTION OF THE BALANCE SHEET

Vladan Vladisavljević; Helena Pešić

doi:10.5937/

Authors

Vladan Vladisavljević Ph.D. student, University of Defense, Belgrade Author
Helena Pešić Ph.D. student, University of Defense, Military Academy, Belgrade, Serbia Author

DOI:

https://doi.org/10.5937/

Keywords:

Budget procedure, public expenditure, balance sheet

Abstract

Budget is a basic instrument of financing public expenditure in contemporary countries. In budget theory there are multiple definitions of a budget, due to it being a complex financial institution through which a country achieves its multiple economic, financial, political and social goals. Classic understanding of a budget is based on a claim that it’s an act through which public revenue and expenditure is predicted and approved in advance for a defined period in time.

Public expenditure needs are predicted in a budget, as a rule individually and according to purpose. Public revenue, i.e. funds are predicted by their sources, and the amount required is determined.

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References

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Zakoni i propisi:

Zakon o budžetskom sistemu, ("Sl. glasnik RS", br. 54/2009, 73/2010, 101/2010, 101/2011, 93/2012, 62/2013, 63/2013 - ispr., 108/2013, 142/2014, 68/2015 - dr. zakon, 103/2015, 99/2016 i 113/2017).

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