Abstract
The goal of any business entity is to ensure the success of its activities, financial stability and durability and long-term business continuity. Achieving these objectives depends on a number of influential factors, both internal and external. In order to examine the level of achievement of these objectives certain indicators of success, stability and trends that point to the possibility of long-term business should be measured and expressed. Those indicators can be financial and non-financial in nature, or quantitatively and qualitatively expressed. The subject of this paper are financial indicators that help to measure and review business performance and are in the function of providing information needed for effective management of the company. These indicators primarily include indicators of cost-effectiveness, profitability and indicators of investment security. In addition to these literature recognizes also activities that indicate the success and stability of the business. The need for measuring and quantifying business performance resulted from analytical activities which are a product of financial indicators that indicate the business accomplishments of enterprise.
Highlights
The goal of any business entity is to ensure the success of its activities, financial stability and durability and long-term business continuity
Proširenje ekonomske i političke zavisnosti između različitih regiona sveta, pojavljivanje i izuzetan razvoj transnacionalnih kompanija i prekomerno oporezivanje koje su praktikovale neke države učinile su neophodnim zabrinutost operatora za poresko planiranje i usvajanje od nekih zakonskih mera za podsticanje razvoja međunarodnih ekonomskih odnosa od strane zemalja učesnica
Postoje države koje pokušavaju iskoristiti ove činjenice i raditi na oporezivanju svih prihoda pojedinaca i rezidentnih pravnih lica kao i prihoda od lica na teritoriji koja je uzeta u obzir
Summary
Apstrakt Savremena ekonomija ne poznaje granice, globalizacija se nužno mora ispratiti zakonima u svim segmentima društvenog života. Funkcionisanje države je nemoguće zamisliti bez poreza jer se kroz kanale oporezivanja obezbeđuje najveći deo sredstava za finansiranje javnih izdataka. Fenomen dvostrukog oporezivanja nastaje kada više suverenih zemalja polažu pravo na oporezivanje istog poreskog obveznika za identičan period što dovodi do težeg oblika oporezivanja na štetu poreskog obveznika. Problem koji nastaje u ovoj situaciji za poreski objekat predstavlja značajnu prepreku kod međudržavnih razmena, stoga cilj ovog rada jeste predstavljanje načina tretiranja ove problematike u Republici Srbiji sa posebnim osvrtom na metode i mere eliminisanja dvostrukog oporezivanja. Ključne riječi: porez, dvostruko oporezivanje, poreski objekat, poreski obveznik
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