• citations in SCIndeks: 0
  • citations in CrossRef:0
  • citations in Google Scholar:[]
  • visits in previous 30 days:5
  • full-text downloads in 30 days:5


article: 8 from 20  
Back back to result list
2015, vol. 12, iss. 1, pp. 123-138
Protective interest rate as tax instrument of corporate capital protection
aVisoka poslovna škola strukovnih studija, Novi Sad
This paper deals with researching negative consequences of allocation of economic (virtual) gains made as a result of conventional accounting concept by facing current income with historical expenses and necessity to promote additional stimulating instruments that are at disposal by the state in order to eliminate these negative consequences. one of them is certainly protective interest as a relatively new active fiscal instrument of capital protection and recognition of price of invested owner's equity in business ventures, i.e. a specific form of compensation by the state for invested capital bearing in mind, that no source is free, including ones own sources. We also showed mechanisms of protective interest which, together with other measures of macroeconomic policy, should contribute to the protection of real purchasing power of company equity and increase of net gain, left on company's disposal for new investments, new work places, more money in the budget, protection of actual assets against taxing in the conditions of inflation, etc.
*** Framework for preparation and presentation of financial statements.
*** Handelsgesetzbuch: Gesetze in Internet.
Dimand, R.W., Betancourt, R.G. (2012) Retrospectives Irving Fisher's Appreciation and Interest (1896) and the Fisher Relation. Journal of Economic Perspectives, 26(4): 185-196
Fisher, I. (1896) Appreciation and interest. New York: American Economic Association, Vol. XI, No. 4, preuzeto od Šego, V. (1991): Modeli otplata kredita s revalorizacijom, Informator, Zagreb
Frick, W. (2007) Bilanzierung nach dem Unternehmensgesetz. Heidelberg: RW
Goldschmidt, Y., Jacob, Y. (1991) Inflation adjusment of financial statements, agriculture and rural development. World Bank, May 1991 WpS 670
Hughes, J., Liu, J., Zhang, M. (2004) Valuation and Accounting for Inflation and Foreign Exchange. Journal of Accounting Research, 42(4): 731-754
Munstremann, H., ur. (1963) Betribswirtschaftliche Probleme der Kapitalerhaltung. Wisbaden: Hans, Heransgegeben von Munstremann
Ranković, J.M. (1982) Teorija bilansa I. Beograd: Ekonomski fakultet
Schreiber, O., Jacobs, U. (1979) Betriebliche Kapital und Substanzerhaltung in zeiten steingender Preise, C. E. Stutgart: Poeschel Verlag
Simić, N. (2006) Poreski sistem kao faktor ruralnog razvoja. Ekonomika poljoprivrede, vol. 53, br. 2, str. 253-266
Vasiljević, A., Novković, N. (2006) Kreditna bonitetnost poljoprivrednog preduzeća kao faktor kvalitetne tržišne pozicioniranosti. Ekonomika poljoprivrede, vol. 53, br. 3, str. 673-686


article language: Serbian
document type: Professional Paper
DOI: 10.5937/MegRev1501123V
published in SCIndeks: 18/01/2016

Related records

No related records