{"id":8107,"date":"2015-11-05T16:09:43","date_gmt":"2015-11-05T15:09:43","guid":{"rendered":"http:\/\/vipos.edu.rs\/?p=8107"},"modified":"2022-10-28T08:57:06","modified_gmt":"2022-10-28T06:57:06","slug":"fiskalni-sistemi-2","status":"publish","type":"post","link":"https:\/\/va.akademijazs.edu.rs\/index.php\/2015\/11\/05\/fiskalni-sistemi-2\/","title":{"rendered":"Fiskalni sistemi"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<\/p>\n<table style=\"height: 245px;\" border=\"0\" width=\"493\" cellpadding=\"5\">\n<tbody>\n<tr>\n<td><img decoding=\"async\" class=\"alignnone wp-image-8176\" src=\"http:\/\/vipos.edu.rs\/wp-content\/uploads\/2015\/11\/fiskalni-sistemi-220x300.jpg\" alt=\"fiskalni-sistemi\" width=\"180\" height=\"246\" srcset=\"https:\/\/va.akademijazs.edu.rs\/wp-content\/uploads\/2015\/11\/fiskalni-sistemi-220x300.jpg 220w, https:\/\/va.akademijazs.edu.rs\/wp-content\/uploads\/2015\/11\/fiskalni-sistemi-563x768.jpg 563w, https:\/\/va.akademijazs.edu.rs\/wp-content\/uploads\/2015\/11\/fiskalni-sistemi.jpg 880w\" sizes=\"(max-width: 180px) 100vw, 180px\" \/><\/td>\n<td>Naziv ud\u017ebenika: Fiskalni sistemi<\/p>\n<p>Autor: mr Miloje Rankovi\u0107<\/p>\n<p>Godina izdanja: 2013.<\/p>\n<p>Pismo: latinica<\/p>\n<p>Format: B5<\/p>\n<p>Broj strana: 300<\/p>\n<p>Cena: 1.800,00<\/p>\n<p><a href=\"\/index.php\/kontakt\/narucivanje-knjiga\/\">Ud\u017ebenik mo\u017eete da naru\u010dite ako kliknete ovde.<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>SADR\u017dAJ:<\/p>\n<p>Predgovor\u00a0\u00a0 \u00a0\u00a0 III<br \/>\n1.\u00a0\u00a0 \u00a0 UVOD U FISKALNI SISTEM\u00a0\u00a0 \u00a0\u00a0\u00a0 1<br \/>\n1.1.\u00a0\u00a0 \u00a0 Pojam, ciljevi i zadaci fiskalnog sistema\u00a0\u00a0 \u00a0\u00a0\u00a0 1<br \/>\n1.2.\u00a0\u00a0 \u00a0 Planiranje funkcija javnih prihoda i javnih rashoda\u00a0\u00a0 \u00a0\u00a0\u00a0 4<br \/>\n2.\u00a0\u00a0 \u00a0 JAVNI RASHODI\u00a0\u00a0 \u00a0\u00a0\u00a0 7<br \/>\n2.1.\u00a0\u00a0 \u00a0 Pojam, vrste i podela javnih rashoda\u00a0\u00a0 \u00a0\u00a0\u00a0 7<br \/>\n2.2.\u00a0\u00a0 \u00a0Koncepcije o prirodi javnih rashoda\u00a0\u00a0 \u00a0\u00a0\u00a0 8<br \/>\n2.3.\u00a0\u00a0 \u00a0Politika neutralnih i aktivnih javnih rashoda\u00a0\u00a0 \u00a0\u00a0\u00a0 9<br \/>\n2.4.\u00a0\u00a0 \u00a0Kejnsova teorija aktivnih javnih rashoda\u00a0\u00a0 \u00a0\u00a0 10<br \/>\n2.5.\u00a0\u00a0 \u00a0 Teorija pokri\u0107a javnih rashoda\u00a0\u00a0 \u00a0\u00a0 11<br \/>\n2.6.\u00a0\u00a0 \u00a0 Glavni oblici dr\u017eavne intevencije preko javnih rashoda\u00a0\u00a0 \u00a0\u00a0 11<br \/>\n2.7.\u00a0\u00a0 \u00a0 Granice rasta javnih rashoda\u00a0\u00a0 \u00a0\u00a0 13<br \/>\n2.8.\u00a0\u00a0 \u00a0 Javni rashodi i ekonomska struktura\u00a0\u00a0 \u00a0\u00a0 14<br \/>\n2.9.\u00a0\u00a0 \u00a0 Dinamika i uzroci rasta javnih rashoda\u00a0\u00a0 \u00a0\u00a0 15<br \/>\n2.10.\u00a0\u00a0 \u00a0 Javni rashodi i monetarno &#8211; kreditni tokovi\u00a0\u00a0 \u00a0\u00a0 18<br \/>\n3.\u00a0\u00a0 \u00a0 JAVNI PRIHODI\u00a0\u00a0 \u00a0\u00a0 20<br \/>\n3.1.\u00a0\u00a0 \u00a0 Pojam, funkcije i klasifikacije javnih prihoda\u00a0\u00a0 \u00a0\u00a0 20<br \/>\n3.2.\u00a0\u00a0 \u00a0 Fiskalna tehnika\u00a0\u00a0 \u00a0\u00a0 21<br \/>\n3.3.\u00a0\u00a0 \u00a0 Porezi\u00a0\u00a0 \u00a0\u00a0 23<br \/>\n3.3.1.\u00a0\u00a0 \u00a0 Pojam poreza i teorija opravdanja oporezivanja\u00a0\u00a0 \u00a0\u00a0 23<br \/>\n3.3.2.\u00a0\u00a0 \u00a0 Klasifikacija poreza\u00a0\u00a0 \u00a0\u00a0 25<br \/>\n3.3.3.\u00a0\u00a0 \u00a0Posredno i neposredno oporezivanje\u00a0\u00a0 \u00a0\u00a0 27<br \/>\n3.3.4.\u00a0\u00a0 \u00a0Neposredni porezi\u00a0\u00a0 \u00a0\u00a0 28<br \/>\n3.3.4.1.\u00a0\u00a0 \u00a0Porez na imovinu\u00a0\u00a0 \u00a0\u00a0 28<br \/>\n3.3.4.2.\u00a0\u00a0 \u00a0 Porez na prinos\u00a0\u00a0 \u00a0\u00a0 29<br \/>\n3.3.4.3.\u00a0\u00a0 \u00a0Porez na dohodak\u00a0\u00a0 \u00a0\u00a0 29<br \/>\n3.3.5.\u00a0\u00a0 \u00a0 Posredni porezi\u00a0\u00a0 \u00a0\u00a0 30<br \/>\n3.3.5.1.\u00a0\u00a0 \u00a0 Porez na promet\u00a0\u00a0 \u00a0\u00a0 31<br \/>\n3.3.5.2.\u00a0\u00a0 \u00a0 Akcize (tro\u0161arine)\u00a0\u00a0 \u00a0\u00a0 32<br \/>\n3.3.5.3.\u00a0\u00a0 \u00a0 Carine\u00a0\u00a0 \u00a0\u00a0 33<br \/>\n3.3.5.4.\u00a0\u00a0 \u00a0 Monopolski porezi\u00a0\u00a0 \u00a0\u00a0 34<br \/>\n3.4.\u00a0\u00a0 \u00a0 Prevaljivanje, transformacija i evazija poreza \u00a0\u00a0 \u00a0\u00a0 34<br \/>\n3.5.\u00a0\u00a0 \u00a0 Principi poreza i doprinosa\u00a0\u00a0 \u00a0\u00a0 36<br \/>\n3.6.\u00a0\u00a0 \u00a0 Granice oporezivanja\u00a0\u00a0 \u00a0\u00a0 38<br \/>\n3.7.\u00a0\u00a0 \u00a0 Poreski podsticaji (stimulansi)\u00a0\u00a0 \u00a0\u00a0 40<br \/>\n3.8.\u00a0\u00a0 \u00a0 Pojam, osnovne karakteristike i podela doprinosa\u00a0\u00a0 \u00a0\u00a0 43<br \/>\n3.9.\u00a0\u00a0 \u00a0 Parafiskalni prihodi (parafiskaliteti)\u00a0\u00a0 \u00a0\u00a0 44<br \/>\n3.10.\u00a0\u00a0 \u00a0 Takse\u00a0\u00a0 \u00a0\u00a0 45<br \/>\n3.11.\u00a0\u00a0 \u00a0 Dopunska sredstva i njihova funkcija .\u00a0\u00a0 \u00a0\u00a0 47<br \/>\n3.12.\u00a0\u00a0 \u00a0 Javni dug, funkcije i vrste\u00a0\u00a0 \u00a0\u00a0 47<br \/>\n3.13.\u00a0\u00a0 \u00a0 Fiskalna analiza\u00a0\u00a0 \u00a0\u00a0 50<br \/>\n3.13.1.\u00a0\u00a0 \u00a0 Fiskalni kapacitet\u00a0\u00a0 \u00a0\u00a0 50<br \/>\n3.13.2.\u00a0\u00a0 \u00a0 Fiskalno optere\u0107enje\u00a0\u00a0 \u00a0\u00a0 51<br \/>\n3.13.3.\u00a0\u00a0 \u00a0 Fiskalni rezultat\u00a0\u00a0 \u00a0\u00a0 52<br \/>\n4.\u00a0\u00a0 \u00a0 BUD\u017dETI I FONDOVI\u00a0\u00a0 \u00a0\u00a0 53<br \/>\n4.1.\u00a0\u00a0 \u00a0 Bud\u017eeti u teoriji i praksi\u00a0\u00a0 \u00a0\u00a0 53<br \/>\n4.1.1.\u00a0\u00a0 \u00a0 Pojam i funkcije bud\u017eeta\u00a0\u00a0 \u00a0\u00a0 53<br \/>\n4.1.2.\u00a0\u00a0 \u00a0 Bud\u017eetska na\u010dela (principi)\u00a0\u00a0 \u00a0\u00a0 54<br \/>\n4.1.3.\u00a0\u00a0 \u00a0 Struktura bud\u017eeta\u00a0\u00a0 \u00a0\u00a0 57<br \/>\n4.1.4.\u00a0\u00a0 \u00a0 Sastavljanje, dono\u0161enje i izvr\u0161enje bud\u017eeta\u00a0\u00a0 \u00a0\u00a0 58<br \/>\n4.1.5.\u00a0\u00a0 \u00a0 Izrada bud\u017eeta (bud\u017eetska inicijativa, planiranje bud\u017eetskih prihoda i rashoda, nacrt i predlog bud\u017eeta)\u00a0\u00a0 \u00a0\u00a0 59<br \/>\n4.1.6.\u00a0\u00a0 \u00a0Dono\u0161enje bud\u017eeta\u00a0\u00a0 \u00a0\u00a0 61<br \/>\n4.1.7.\u00a0\u00a0 \u00a0Izvr\u0161enje bud\u017eeta\u00a0\u00a0 \u00a0\u00a0 62<br \/>\n4.1.8.\u00a0\u00a0 \u00a0 Mere za uravnote\u017eenje bu\u0111etskih prihoda i rashoda\u00a0\u00a0 \u00a0\u00a0 64<br \/>\n4.1.9.\u00a0\u00a0 \u00a0 Zavr\u0161ni ra\u010dun bud\u017eeta\u00a0\u00a0 \u00a0\u00a0 66<br \/>\n4.1.10.\u00a0\u00a0 \u00a0Kontrola bud\u017eeta \u00a0\u00a0 \u00a0\u00a0 68<br \/>\n4.1.11.\u00a0\u00a0 \u00a0Bud\u017eeti u na\u0161em zakonodavstvu i praksi\u00a0\u00a0 \u00a0\u00a0 69<br \/>\n4.2.\u00a0\u00a0 \u00a0 BUD\u017dETSKI FONDOVI\u00a0\u00a0 \u00a0\u00a0 72<br \/>\n4.3.\u00a0\u00a0 \u00a0 Fondovi u teoriji i praksi\u00a0\u00a0 \u00a0\u00a0 75<br \/>\n4.3.1.\u00a0\u00a0 \u00a0 Fondovi (pojam i karakteristike)\u00a0\u00a0 \u00a0\u00a0 75<br \/>\n4.3.2.\u00a0\u00a0 \u00a0 Sistem finansiranja socijalnog osiguranja u na\u0161em zakonodavstvu i praksi\u00a0\u00a0 \u00a0\u00a0 75<br \/>\n4.3.3.\u00a0\u00a0 \u00a0 Finansiranje obaveznog socijalnog osiguranja\u00a0\u00a0 \u00a0\u00a0 78<br \/>\n5.\u00a0\u00a0 \u00a0PORESKI SISTEM U NA\u0160OJ ZEMLJI\u00a0\u00a0 \u00a0\u00a0 84<br \/>\n5.1.\u00a0\u00a0 \u00a0 Oporezivanje proizvoda i usluga u prometu\u00a0\u00a0 \u00a0\u00a0 84<br \/>\n5.1.1.\u00a0\u00a0 \u00a0 Obra\u010dunavanje i pla\u0107anje akcize\u00a0\u00a0 \u00a0\u00a0 85<br \/>\n5.1.2.\u00a0\u00a0 \u00a0 Obra\u010dunavanje i pla\u0107anje poreza na dodatu vrednost\u00a0\u00a0 \u00a0\u00a0 90<br \/>\n5.1.2.1.\u00a0\u00a0 \u00a0 Poreske evidencije o PDV koje vode pravna lica\u00a0\u00a0 \u00a0 105<br \/>\n5.1.2.2.\u00a0\u00a0 \u00a0 Poreske evidencije o PDV koje vode preduzetnici\u00a0\u00a0 \u00a0 116<br \/>\n5.1.3.\u00a0\u00a0 \u00a0 Porez na premije ne\u017eivotnih osiguranja\u00a0\u00a0 \u00a0 121<\/p>\n<p>5.2.\u00a0\u00a0 \u00a0 Porez na dobit preduze\u0107a\u00a0\u00a0 \u00a0 123<br \/>\n5.3.\u00a0\u00a0 \u00a0 Porez na dohodak gra\u0111ana\u00a0\u00a0 \u00a0 138<br \/>\n5.4.\u00a0\u00a0 \u00a0 Porez na prihod (dobit) od samostalne delatnosti\u00a0\u00a0 \u00a0 155<br \/>\n5.5.\u00a0\u00a0 \u00a0 Porezi na imovinu\u00a0\u00a0 \u00a0 168<br \/>\n5.6.\u00a0\u00a0 \u00a0 Carine u na\u0161em fiskalnom sistemu\u00a0\u00a0 \u00a0 174<br \/>\n5.7.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0 Jednokratni porez na ekstra dohodak i ekstra imovinu ste\u010dene<br \/>\niskori\u0161\u0107avanjem posebnih pogodnosti\u00a0\u00a0 \u00a0 181<\/p>\n<p>5.8.\u00a0\u00a0 \u00a0 Porez na upotrebu, dr\u017eanje i no\u0161enje odre\u0111enih dobara\u00a0\u00a0 \u00a0 188<br \/>\n5.9.\u00a0\u00a0 \u00a0Zaklju\u010dna razmatranja o poreskom sistemu u Srbiji\u00a0\u00a0 \u00a0 192<br \/>\n6.\u00a0\u00a0 \u00a0PORESKI SISTEM DR\u017dAVA \u010cLANICA OECD \u00a0\u00a0 \u00a0 194<\/p>\n<p>6.1.\u00a0\u00a0 \u00a0 Oporezivanje prometa u dr\u017eama \u010dlanicama OECD( porez na dodatu vrednost\u00a0 i\u00a0 drugi indirektni porezi)\u00a0\u00a0 \u00a0 194<br \/>\n6.2.\u00a0\u00a0 \u00a0 Porez na dobit korporacija u dr\u017eavama \u010dlanicama OECD\u00a0\u00a0 \u00a0 202<br \/>\n6.3.\u00a0\u00a0 \u00a0 Porez na dohodak gra\u0111ana (fizi\u010dkih lica) u fiskalnim sistemima industrijskih razvijenih zemalja &#8211; \u010dlanica OECD\u00a0\u00a0 \u00a0 214<br \/>\n6.4.\u00a0\u00a0 \u00a0 Zaklju\u010dna razmatranja o poreskom sistemu SAD\u00a0\u00a0 \u00a0 221<br \/>\n7.\u00a0\u00a0 \u00a0 PRILOG:\u00a0\u00a0 \u00a0 223<br \/>\nLiteratura\u00a0\u00a0 \u00a0 299[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text] Naziv ud\u017ebenika: Fiskalni sistemi Autor: mr Miloje Rankovi\u0107 Godina izdanja: 2013. Pismo: latinica Format: B5 Broj strana: 300 Cena: 1.800,00 Ud\u017ebenik mo\u017eete da naru\u010dite ako kliknete ovde. SADR\u017dAJ: Predgovor\u00a0\u00a0 \u00a0\u00a0 III 1.\u00a0\u00a0 \u00a0 UVOD U FISKALNI SISTEM\u00a0\u00a0 \u00a0\u00a0\u00a0 1 1.1.\u00a0\u00a0 \u00a0 Pojam, ciljevi i zadaci fiskalnog sistema\u00a0\u00a0 \u00a0\u00a0\u00a0 1 1.2.\u00a0\u00a0 \u00a0 Planiranje funkcija javnih&hellip; <br \/> <a class=\"read-more\" href=\"https:\/\/va.akademijazs.edu.rs\/index.php\/2015\/11\/05\/fiskalni-sistemi-2\/\">Op\u0161irnije&#8230;<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-8107","post","type-post","status-publish","format-standard","hentry","category-izdavacka-delatnost","wpautop"],"_links":{"self":[{"href":"https:\/\/va.akademijazs.edu.rs\/index.php\/wp-json\/wp\/v2\/posts\/8107","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/va.akademijazs.edu.rs\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/va.akademijazs.edu.rs\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/va.akademijazs.edu.rs\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/va.akademijazs.edu.rs\/index.php\/wp-json\/wp\/v2\/comments?post=8107"}],"version-history":[{"count":1,"href":"https:\/\/va.akademijazs.edu.rs\/index.php\/wp-json\/wp\/v2\/posts\/8107\/revisions"}],"predecessor-version":[{"id":31030,"href":"https:\/\/va.akademijazs.edu.rs\/index.php\/wp-json\/wp\/v2\/posts\/8107\/revisions\/31030"}],"wp:attachment":[{"href":"https:\/\/va.akademijazs.edu.rs\/index.php\/wp-json\/wp\/v2\/media?parent=8107"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/va.akademijazs.edu.rs\/index.php\/wp-json\/wp\/v2\/categories?post=8107"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/va.akademijazs.edu.rs\/index.php\/wp-json\/wp\/v2\/tags?post=8107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}