Methodological aspect of controlling corporate income tax

Abstract

udit is an instrument of government and company management, which helps in timely detection of weak points of internal control systems, prevention of abuse and illegal appropriation. At the same time, it proposes measures and activities to eliminate detected weaknesses within an organization and helps in the functioning of internal control systems.Audit is very important for storing accounting and financial records of an organization, as well as its management. Therefore, everybody is interested in auditing, from external auditors to management, board of directors, from shareholders of large public companies to the state.

Sustainability of agricultural farm financing in the Republic of Serbia

“…The inflow from the sale of state and former social capital was used to a large extent to finance the balance of payments deficit and the budget deficit, with the services sector favored over the manufacturing sector. ( Milojević, Mihajlović, & Vladisavljević, 2018) Such a policy certainly did not lead to the creation of a stimulating economic environment, but rather a decline in the initial expansion of a competitive private sector. After the unsuccessful transition, the global economic crisis occurred which, as a consequence, brought about: rising unemployment rates, rising poverty, fall in demand, impoverishing population, declining purchasing power of people.…”

Economic analysis of product development under a private brand

“…Имајући у виду све наведено, основни разлози и мотиви због којих малопродаја уводи приватну марку су (Milojević, Mihajlović & Vladisavljević, 2018):…”

Model savremenog sistema finansiranja na primeru islamskog bankarstva

“…To naravno ne znači da finansijer ne može da ostvari prinos po osnovu uloženih sopstvenih sredstava, već da se visina prinosa mora dovesti u vezu sa ekonomskim rezultatom finansiranog projekta. 8 Zagovornici islamskog bankarstva stoje na stanovištu da islamski model finansiranja, za razliku od sistema koji se zasniva na kamatnoj stopi, odbacuje mogućnost zavisnosti realnog sektora od interesa bankarskog kapitala.…”

“…Profit se deli između ugovarača u proporciji koja je definisana shodno ugovorom. U situaciji kada je poslovni rezultat gubitak, banka gubi jedan deo uloženih 8 Siddiqui Anjum, "Financial contracts, risk and performance of Islamic Banking", Managerial Finance 10, 2008, str. 680-694.…”