Model of Taxation of Small and Medium Enterprises (SMES) in Vat System Based on Cash Accounting Concept / Model oporezivanja malih preduzeća u sistemu PDV-a na bazi koncepta gotovinskog računovodstva

Dinka Antić

Апстракт


Standard model of VAT includes a calculation of VAT liability on a basis of issued invoices. Since 1 January 2013, aiming at simplification of tax administering, reduction of tax compliance costs and improvement of liquidity of small and medium enterprises (SMEs), the European Union has applied a cash accounting concept for VAT purpose. Taking into account the initiatives on introduction of cash accounting in the VAT system in Bosnia and Herzegovina, as a measure for combating with the global economic and financial crisis, the goal of the article is to present benefits and drawbacks of the apllication of cash accounting concept in VAT system, based on analysis of the EU legal framework and experiences of the member states, indicating possible alternative solutions.

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DOI: http://dx.doi.org/10.7251/GFP1303153A

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UDK: 34

ISSN 2232- 9668          EISSN 2232-9684

Izdavač/Published by
Panevropski univerzitet ’’Apeiron’’ Banja Luka
/Pan-European University ’’Apeiron’’ Banja Luka
Pere Krece 13, 78000 Banja Luka, Bosna i Hercegovina
www.apeiron-uni.eu

Odgovorno lice izdavača
Darko Uremović, Bosna i Hercegovina

Urednik izdavača
Dr Aleksandra Vidović, Bosna i Hercegovina

Glavni i odgovorni urednik
Prof. dr Vladimir Čolović, Bosna i Hercegovina

Zamjenik glavnog i odgovornog urednika
Prof. dr Duško Medić, Bosna i Hercegovina

Urednik
Dr Aleksandra Vidović 

Izdavački savjet

Akademik prof. dr Rajko Kuzmanović, Bosna i Hercegovina
Prof. Dr. habil. Dr. Wolfgang Rohrbach, Austrija
Mr Siniša Aleksić, Bosna i Hercegovina
Darko Uremović, Bosna i Hercegovina
Prof. dr Esad Jakupović, Bosna i Hercegovina
Prof. dr Ilija Babić, Srbija
Prof. dr Danče Manoleva-Mitrovska, Makedonija
Prof. dr Drago Radulović, Crna Gora
Prof. dr Ljubinko Mitrović, Bosna i Hercegovina
Prof. dr Duško Medić, Bosna i Hercegovina

Uređivački odbor

Prof. dr Vladimir Čolović, Bosna i Hercegovina
Prof. dr Duško Medić, Bosna i Hercegovina
Prof. dr Ljubinko Mitrović, Bosna i Hercegovina
Akademik prof. dr Zoran Rašović, Crna Gora
Prof. dr Vlado Belaj, Hrvatska
Prof. dr Stanko Bejatović, Srbija
Prof. dr Vesna Rijavec, Slovenija
Prof. dr Tatjana Zoroska-Kamilovska, Makedonija
Prof. dr Dragan Jovašević, Srbija
Prof. dr Jovan Ćirić, Srbija

Lektor Prof. Tanja Ančić

Tehnički urednik Sretko Bojić

Web dizajn Siniša Kljajić

Rješenjem Ministarstva prosvjete i kulture Republike Srpske br: 07.030-053-85-4/11, od 04. 05. 2011. godine, “Godišnjak Fakulteta pravnih nauka” Banja Luka, upisan je u Registar javnih glasila pod rednim brojem 614.

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