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2015, vol. 62, iss. 3, pp. 767-780
Tax balance in agribusiness as a type of special balance
aUniversity of Business Studies, Banja Luka, Republic of Srpska, B&H
bJohn Naisbitt University, Faculty of Culture and Media, Belgrade

emaildrimilojevic@gmail.com, m.zekic22@gmail.com, zvonko.gobeljic@gmail.com
Abstract
The tendency of continuous compounding of business processes inevitably leads to application of increasingly complex instruments for the purposes of financial reporting in agribusiness. In this system the existential place and role of individual elements that alter the existing and acquire new functions comes into question. Balancing implies a regulated and consistent system in which every change leads to the creation of new relations and changing already established relationships. In this regard, in this paper we will focus on the place and role of tax balance in the group of special balances in agribusiness, as a very significant group of accounting instruments. Displaying information for users and situations in which they are used, balances gain their place in this classification. For the purposes of applying financial instruments, referring primarily to balances in agribusiness, it is necessary to know the way of their classification according to their functions. From this aspect, tax balance in agribusiness is a specific report, both in terms of its formal and material structure, which gives it the basis to belong to ordinary as well as special types of balances in agribusiness.
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article language: English
document type: Review Paper
DOI: 10.5937/ekoPolj1503767M
published in SCIndeks: 29/10/2015