Audit of achieving the objectives of budget programs

Kostić, Radan

doi:10.5937/odrraz2001041k

Održivi razvoj

2020

DOI: 10.5937/odrraz2001041k

|View full text |Cite

Audit of achieving the objectives of budget programs

Radan Kostić¹

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...

Citation Types

Supporting

Mentioning

Contrasting

Year Published

2020

2022

Publication Types

Select...

Article5

Relationship

Self Cite0

Independent5

Authors

Journals

Cited by 13 publications

References 10 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

Accounting Tretment of Property Tax for Budget Users

2021

KPol

View full text Add to dashboard Cite

During the growth of economic activity, property tax became one of less generous taxes but still remained a very significant form of revenue due to fiscal federalization. Property tax in the Republic of Serbia is legally defined and regulated by Law on Property Taxes. This paper will show how budget users, running books on the principle of double-entry bookkeeping record property taxes. This tax is determined by self-taxation through submission of tax returns by tax payers. Methods of defining how equipment received as a gift, procurement of parts or assets through foreign donation and monetary assets by domestic donators is covered by bookkeeping, will by the subject of this paper.

show abstract

Accounting Tretment of Property Tax for Budget Users

2021

KPol

View full text Add to dashboard Cite

show abstract

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

Ivanova¹,

Mihajlović²,

Miljković³

2021

Ekonomski izazovi

View full text Add to dashboard Cite

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.

show abstract

Frauds and manipulation in financial statements and opportunities for their relativization

Mrvaljević¹,

Kojić²,

Mitić³

2022

Ekonomski signali

View full text Add to dashboard Cite

Financial reports represent the most efficient way to periodically present information on the company's operations to interested parties. The greatest responsibility for the quality of financial statements lies with the company's management and the persons in charge of compiling them. Presenting business results better than they are, the so-called make-up, by owners and managers, has led to many frauds and manipulations in the business of the company which found their expression in false financial reports. The loss of user confidence in the information presented in the financial statements has unforeseeable consequences for financial markets and the economy as a whole. A large number of examples of fraud and manipulation in financial statements indicate the importance of recognizing them and distinguishing them from technical and unintentional errors. In this paper, we strive to present the motives and goals of fraud and manipulation in financial statements, responsibility for the occurrence and shortcomings that led to embezzlement and abuse, and identify opportunities for their prevention and relativization.

show abstract

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

hi@scite.ai

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

Henderson, NV 89052, USA

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.

Audit of achieving the objectives of budget programs

Cited by 13 publications

References 10 publications

Accounting Tretment of Property Tax for Budget Users

Accounting Tretment of Property Tax for Budget Users

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

Frauds and manipulation in financial statements and opportunities for their relativization

Contact Info

Product

Resources

About