Zobrazeno 1 - 10
of 11
pro vyhledávání: '"Stefan Vrzina"'
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
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:
Economic Horizons, Vol 21, Iss 3, Pp 195-208 (2019)
Income tax management includes a set of activities aimed at the legal minimization of income tax liabilities. Due to the tax law flexibility and cross-country differences in income taxation, banks may be in a position to significantly reduce their ta
Externí odkaz:
https://doaj.org/article/7ff9f71a6c0840ca81370854431ed344
Autor:
Stefan Vrzina
Publikováno v:
Tokovi osiguranja. 38:50-87
Insurance companies in the Republic of Serbia (RS) are required to report deferred income tax in accordance with the International Accounting Standards (IAS) 12 - Income Taxes. They recognize deferred tax assets and deferred tax liabilities on the ba
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c3fcc710e54063cae7e934dba4803f3f
https://doi.org/10.5937/tokosig2201050v
https://doi.org/10.5937/tokosig2201050v
Autor:
Stefan Vrzina
Publikováno v:
Bankarstvo. 51:66-93
Deferred income tax is an important position in financial statements of banks. It is primarily a result of temporary differences between book and tax values of assets and liabilities. Subsidiaries of multinational banking groups that operate in Croat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e0f329fd13775020ca65c255ce8b437e
https://doi.org/10.5937/bankarstvo2204066v
https://doi.org/10.5937/bankarstvo2204066v
Publikováno v:
Ekonomski Anali, Vol 66, Iss 230, Pp 101-133 (2021)
Milka Grbić
Milka Grbić
The paper analyses the neutrality of taxation of investment projects on the example of Serbia. The aim of the research is to confirm/reject the existence of uniformity of the tax burden on investment projects that differ regarding the asset type, ind
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::78901898df0dc082f9daf3ee18b322a5
http://www.doiserbia.nb.rs/img/doi/0013-3264/2021/0013-32642130101L.pdf
http://www.doiserbia.nb.rs/img/doi/0013-3264/2021/0013-32642130101L.pdf
Autor:
Stefan Vrzina
Publikováno v:
Bankarstvo. 50:10-35
An increasing number of companies has been paying attention to tax risk in the last decade. Tax risk may arise as a result of unintentional employee mistakes when calculating tax burden, but also as a result of implementation of risky tax avoidance s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e777c743c993a3040ec72e5f102fdd0f
https://doi.org/10.5937/bankarstvo2104010v
https://doi.org/10.5937/bankarstvo2104010v
Autor:
Stefan Vrzina
Publikováno v:
Skola biznisa. :189-203
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e3b09d35013a032aed0f2b3275641330
https://doi.org/10.5937/skolbiz2-14499
https://doi.org/10.5937/skolbiz2-14499
Autor:
Stefan Vrzina
Publikováno v:
Škola Biznisa, Vol 2016, Iss 2, Pp 69-86 (2016)
Forthcoming paper opens questions about new area of audit operations and a new practical challenge for audit profession - detecting tax frauds. A growing problem of tax evasion, expressed as an act of illegal reduction of tax liabilities, points out
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c7f634964fad74652602a42c384fcaef
http://scindeks-clanci.ceon.rs/data/pdf/1451-6551/2016/1451-65511602069V.pdf
http://scindeks-clanci.ceon.rs/data/pdf/1451-6551/2016/1451-65511602069V.pdf
Publikováno v:
New Medit, Vol 22, Iss 2 (2023)
Externí odkaz:
https://doaj.org/article/10775b51139549ca85b738ba39a7ee1b