Fiscal harmonization represents unavoidable topic when it comes to efficient functioning of the systems of the public revenues and expenditures of the European Union member countries. One of the main reasons for launching fiscal harmonization is strengthening internal national markets of the federal states. There exist considerable differences in t...

By Dragosavac Miloš, Kaćanski Slobodan, Tomašević Stevan

The aim of financial statement audits is to provide reasonable assurance in context of true and fair information presentations within financial statement. Contemporary business movements caused the need of implementation of information technology in every aspect of entities’ business. For the reason of compounding information technology, ther...

By Kaćanski Slobodan, Dragosavac Miloš, Tomašević Stevan

More than two-thirds of today's world trade comprises of transactions between related legal persons. Prices for the above-mentioned transactions within legal person or group of related legal persons are called transfer prices. These prices are usually established by the agreement and/or contract between related entities, and for that reason they ar...

By Tomašević Stevan, Miloš Dragosavac, Slobodan Kaćanski