LEGAL ANALYSIS OF THE IMPORTANCE OF TAX CONTROL FOR THE BUDGET | | Author : Zoran Vasic | | Abstract | Full Text | Abstract :Value added tax is a all-phase consumption tax, which is calculated
and paid at each stage of turnover in the Republic and up on import.
In all phases in which the economy can find itself, regardless of
whether it is facing a conjuncture, prosperity or crisis, the area of
tax policy also encounters specific problems brought about by
such an economic environment.
The tax specifics of control are of exceptional importance for the
budget, and in this regard, the normative regulation requires
elaboration through a number of bylaws. |
| PUBLIC SECTOR CONTROL | | Author : Ljubiša Todorovic, Ph.D. | | Abstract | Full Text | Abstract :The role and place of financial factors in a specific social activity is determined in a compromise conflict. There are two requirements: to achieve a definite goal with a minimum of financial investments. That is why the government of every country is obliged to, on the one hand, consider the economic situation and plan development of the country, and on the other hand, enable optimal execution of missions and tasks of the executive branch.
Therefore, logically, there is a need for the greatest responsibility of those who are authorized to dispose of and use state funds, as in all state bodies. Establishment of a modern system of management and disposal of budget funds is not possible without managers and professional bodies. At the same time, it is necessary to establish such control mechanisms, which will continuously monitor and direct all processes in financial and material operations, but also such types of control, which will be able to detect and prevent illegalities and misuse of budget funds.
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