Zobrazeno 1 - 10
of 14
pro vyhledávání: '"Stefan Vržina"'
Publikováno v:
Mенаџмент у хотелијерству и туризму (2024)
Purpose – The purpose of this paper is to determine the change in warning signs of fraud in the financial reports of travel agencies during the COVID-19 pandemic compared to the pre-pandemic period and to investigate a potential increase in the ris
Externí odkaz:
https://doaj.org/article/e799a9bf5a744584a345db8f533e01c1
Publikováno v:
New Medit, Vol 22, Iss 2 (2023)
Externí odkaz:
https://doaj.org/article/10775b51139549ca85b738ba39a7ee1b
Autor:
Biljana Jovković, Stefan Vržina
Publikováno v:
Management, Vol 26, Iss 3, Pp 35-46 (2021)
Research Question: The paper investigates the relationship between taxation and dividend payout decisions of companies in the Republic of Serbia. Motivation: Including taxation in dividend policy discussion may allow for better understanding of decis
Externí odkaz:
https://doaj.org/article/922ed2e2dc824a0bb89cd9dbbff7ac86
Publikováno v:
Ekonomika Poljoprivrede (1979), Vol 67, Iss 2 (2020)
Since agriculture is the highly important economic activity in the Republic of Serbia, it is necessary to create an environment in which competitive agricultural enterprises will develop. However, regions in the Republic of Serbia considerably differ
Externí odkaz:
https://doaj.org/article/81555da547a444c483e20e99e235b16e
Autor:
Stefan Vržina, Nemanja Karapavlović
Publikováno v:
Proceedings of the international conference "Economic and Business Trends Shaping the Future".
Serbia and North Macedonia are two transition countries with relatively low statutory corporate tax rates (STRs) of 15% and 10%, respectively. As tax planning and legal tax avoidance became a factor of corporate competitiveness, it is important to me
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a40f809c91839fd7412776be39361911
https://doi.org/10.47063/ebtsf.2022.0007
https://doi.org/10.47063/ebtsf.2022.0007
Autor:
Stefan Vržina, Biljana Jovković
Publikováno v:
Management, Vol 26, Iss 3, Pp 35-46 (2021)
Research Question: The paper investigates the relationship between taxation and dividend payout decisions of companies in the Republic of Serbia. Motivation: Including taxation in dividend policy discussion may allow for better understanding of decis
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::26baa6e4a59f2fc82f35584aa3b2f92a
http://management.fon.bg.ac.rs/index.php/mng/article/view/388
http://management.fon.bg.ac.rs/index.php/mng/article/view/388
Publikováno v:
Ekonomika preduzeća (2020) 68(5-6):330-340
The paper examines the quality of financial reporting on income tax in Serbia and Croatia in order to determine the extent to which disclosed information on income tax in these countries is useful for economic decision making. The research based on f
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::18e69de4ecee0ba488da803ff4e39b81
http://scindeks.ceon.rs/article.aspx?artid=0353-443X2005330V
http://scindeks.ceon.rs/article.aspx?artid=0353-443X2005330V
Autor:
Stefan Vržina
Publikováno v:
Ekonomski pogledi. 20:87-99
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6ca4599477a035676a81ab89bd5c8a63
https://doi.org/10.5937/ekopog1802087v
https://doi.org/10.5937/ekopog1802087v
Autor:
Stefan Vržina
Publikováno v:
Ekonomski izazovi. 6:46-58
Deferred taxes represent income tax amounts, payable or refundable in future accounting periods, which usually derive from temporary differences between certain calculations in book and tax purposes. In balance sheet, they are presented as deferred t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1edc995d75e045aa43b34093cac57e10
https://doi.org/10.5937/ekoizazov1712046v
https://doi.org/10.5937/ekoizazov1712046v
Autor:
Stefan Vržina
Publikováno v:
Bankarstvo (2019) 48(3):12-31
Bankarstvo, Vol 48, Iss 3, Pp 12-31 (2019)
Bankarstvo, Vol 48, Iss 3, Pp 12-31 (2019)
The effective tax rate (ETR) is one of the most widely used measures of corporate income tax burdens. Although it is usually calculated at the annual level, the concept of long-run ETRs became popular in the last decade. The objectives of the paper a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c17261ecd2d0158198ff4484b5e29732
http://scindeks.ceon.rs/article.aspx?artid=1451-43541903012V
http://scindeks.ceon.rs/article.aspx?artid=1451-43541903012V