Protective interest rate as tax instrument of corporate capital protection

This paper deals with researching negative consequences of allocation of economic (virtual) gains made as a result of conventional accounting concept by facing current income with historical expenses and necessity to promote additional stimulating instruments that are at disposal by the state in ord...

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Bibliographic Details
Main Authors: Vukašinović Jovan, Vukašinović Ana
Format: Article
Language:English
Published: University Dzon Nezbit 2015-01-01
Series:Megatrend Revija
Subjects:
tax
Online Access:http://scindeks-clanci.ceon.rs/data/pdf/1820-3159/2015/1820-31591501123V.pdf