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2018, vol. 7, iss. 14, pp. 28-42
Financial reporting and modalities of taxation in the Republic of Serbia
Elektroprivreda Srbije Beograd, Srbija

emailgogicn89@gmail.com
Keywords: financial report; simple and double bookkeeping; lump sum taxation
Abstract
The basic and burning problem of tax authorities is the taxation of entrepreneurs and the keeping of business books, according to the Law on Income Tax of Citizens, entrepreneurs can conduct business books of simple and dual book keeping. According to the system of simple bookkeeping, keeping of records prescribes business books of income and expenditures, books of fixed assets, and small business books. Book keeping under the dual bookkeeping system includes the balance sheet, the income statement of itg. Taxation of entrepreneurs according to the system of simple bookkeeping is done on real income. In the case of lump-sum taxation, the owner does not keep a business book, but is obliged to keep the revenues that he receives through the business account with the bank. An entrepreneur does not keep a business book, but only a book of traffic, does not compile a tax balance, does not compile an annual financial report, and the tax on income from self-employment pays the decision of the tax authority that brings it at the beginning of the year. The goal of my research is my endeavor to point out the problem that our entrepreneurs have in presenting and insighting the actual business results achieved in one business cycle.
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About

article language: Serbian
document type: Review Paper
DOI: 10.5937/ekoizazov1814028G
published in SCIndeks: 24/01/2019