TY  - JOUR
AU  - Popović, Slobodan
AU  - Vitomir, Jelena
AU  - Tomaš-Miskin, Sonja
AU  - Davidov, Tatjana
AU  - Nastic, Sanda
AU  - Popović, Vera
AU  - Popović, Dragana
AU  - Vitomir, Goran
PY  - 2021
UR  - http://fiver.ifvcns.rs/handle/123456789/2599
AB  - It has been argued for a long time in academic papers which corporate governance factors have a significant impact on gains of a great number of businessmen. However, such studies rarely examine the impact taxation issues on agriculture. This paper differs from other published papers because its focus is tax on agricultural land in an economy in transition. The primary
aim of the authors was to find rules in taxpayers’ conduct after being served tax decisions issued by local tax authorities with the assessed tax. The following aim was to find out how tax authorities respond to receiving complaints on the assessed tax lodged by the affected tax payers. The conclusions are as follows: first, there is a difference in tax amounts assessed by local tax authorities relating to property rights of taxpayers
resulting from their ownership of agricultural land: second, there is a significant difference in tax amounts assessed following the complaints lodged by taxpayers in all four categories of tax rates set by tax authorities for the four respective zones.
PB  - Beograd : Institut za ekonomiku poljoprivrede
T2  - Ekonomika poljoprivrede
T1  - The importance of a realistically determined amount of tax on property rights relating to the ownership of agricultural land in the Republic of Serbia adopted by tax authorities of local self-government units
EP  - 1042
IS  - 4
SP  - 1029
VL  - 68
DO  - 10.5937/ekoPolj2104029P
ER  - 

@article{
author = "Popović, Slobodan and Vitomir, Jelena and Tomaš-Miskin, Sonja and Davidov, Tatjana and Nastic, Sanda and Popović, Vera and Popović, Dragana and Vitomir, Goran",
year = "2021",
abstract = "It has been argued for a long time in academic papers which corporate governance factors have a significant impact on gains of a great number of businessmen. However, such studies rarely examine the impact taxation issues on agriculture. This paper differs from other published papers because its focus is tax on agricultural land in an economy in transition. The primary
aim of the authors was to find rules in taxpayers’ conduct after being served tax decisions issued by local tax authorities with the assessed tax. The following aim was to find out how tax authorities respond to receiving complaints on the assessed tax lodged by the affected tax payers. The conclusions are as follows: first, there is a difference in tax amounts assessed by local tax authorities relating to property rights of taxpayers
resulting from their ownership of agricultural land: second, there is a significant difference in tax amounts assessed following the complaints lodged by taxpayers in all four categories of tax rates set by tax authorities for the four respective zones.",
publisher = "Beograd : Institut za ekonomiku poljoprivrede",
journal = "Ekonomika poljoprivrede",
title = "The importance of a realistically determined amount of tax on property rights relating to the ownership of agricultural land in the Republic of Serbia adopted by tax authorities of local self-government units",
pages = "1042-1029",
number = "4",
volume = "68",
doi = "10.5937/ekoPolj2104029P"
}

Popović, S., Vitomir, J., Tomaš-Miskin, S., Davidov, T., Nastic, S., Popović, V., Popović, D.,& Vitomir, G.. (2021). The importance of a realistically determined amount of tax on property rights relating to the ownership of agricultural land in the Republic of Serbia adopted by tax authorities of local self-government units. in Ekonomika poljoprivrede
Beograd : Institut za ekonomiku poljoprivrede., 68(4), 1029-1042.
https://doi.org/10.5937/ekoPolj2104029P

Popović S, Vitomir J, Tomaš-Miskin S, Davidov T, Nastic S, Popović V, Popović D, Vitomir G. The importance of a realistically determined amount of tax on property rights relating to the ownership of agricultural land in the Republic of Serbia adopted by tax authorities of local self-government units. in Ekonomika poljoprivrede. 2021;68(4):1029-1042.
doi:10.5937/ekoPolj2104029P .

Popović, Slobodan, Vitomir, Jelena, Tomaš-Miskin, Sonja, Davidov, Tatjana, Nastic, Sanda, Popović, Vera, Popović, Dragana, Vitomir, Goran, "The importance of a realistically determined amount of tax on property rights relating to the ownership of agricultural land in the Republic of Serbia adopted by tax authorities of local self-government units" in Ekonomika poljoprivrede, 68, no. 4 (2021):1029-1042,
https://doi.org/10.5937/ekoPolj2104029P . .

TY  - JOUR
AU  - Vitomir, Jelena
AU  - Laban, Bogdan
AU  - Popović, Dragana
AU  - Popović, Vera
AU  - Dončić, Dalibor
AU  - Mijić, Ranko
PY  - 2020
UR  - http://fiver.ifvcns.rs/handle/123456789/2026
AB  - Internal audit should contribute to and ensure the safety of top management in all enterprises, and in particular in agricultural enterprises that rely on primary agriculture and processing of agricultural products. Internal audit, introduced into the regular control flows, enables the proper functioning of the existing management processes, especially the risk management of the top management's business and key decisions. In addition, internal audit contributes to an increase in the control function and management of the company, that is, management processes that are close to the planned activities of top management, thus enabling the achievement of the basic goals of the company that is made by top management.
AB  - Interna revizija treba da doprinese i obezbedi sigurnost u radu top menadžmenta u svim preduzećima, posebno u poljoprivrednim preduzećima koja se oslanjaju na primarnu poljoprivredu i preradu poljoprivrednih proizvoda. Interna revizija, uvedena u redovne tokove kontrole, omogućava pravilno funkcionisanje postojećih procesa upravljanja, posebno upravljanja rizikom poslovanja top menadžmenta u momentima donošenja ključnih poslovnih odluka. Pored toga, interna revizija doprinosi povećanju kontrolne funkcije u upravljanju preduzećem, odnosno upravljačkim procesima koji su bliski planiranim aktivnostima top menadžmenta, omogućavajući postizanje zadovoljavanja osnovnih ciljeva kompanije koji su postavljeni pred top management.
PB  - Univerzitet u Beogradu - Poljoprivredni fakultet - Institut za poljoprivrednu tehniku, Beograd
T2  - Poljoprivredna tehnika
T1  - Importance of implementation of decision making flow by internal audit to top management of agricultural enterprise in Republic of Serbia
T1  - Značaj imeplementacije toka odlučivanja od strane interne revizije prema top menadžmentu poljoprivrednog preduzeća u Republici Srbiji
EP  - 7
IS  - 2
SP  - 1
VL  - 45
DO  - 10.5937/PoljTeh2002001V
ER  - 

@article{
author = "Vitomir, Jelena and Laban, Bogdan and Popović, Dragana and Popović, Vera and Dončić, Dalibor and Mijić, Ranko",
year = "2020",
abstract = "Internal audit should contribute to and ensure the safety of top management in all enterprises, and in particular in agricultural enterprises that rely on primary agriculture and processing of agricultural products. Internal audit, introduced into the regular control flows, enables the proper functioning of the existing management processes, especially the risk management of the top management's business and key decisions. In addition, internal audit contributes to an increase in the control function and management of the company, that is, management processes that are close to the planned activities of top management, thus enabling the achievement of the basic goals of the company that is made by top management., Interna revizija treba da doprinese i obezbedi sigurnost u radu top menadžmenta u svim preduzećima, posebno u poljoprivrednim preduzećima koja se oslanjaju na primarnu poljoprivredu i preradu poljoprivrednih proizvoda. Interna revizija, uvedena u redovne tokove kontrole, omogućava pravilno funkcionisanje postojećih procesa upravljanja, posebno upravljanja rizikom poslovanja top menadžmenta u momentima donošenja ključnih poslovnih odluka. Pored toga, interna revizija doprinosi povećanju kontrolne funkcije u upravljanju preduzećem, odnosno upravljačkim procesima koji su bliski planiranim aktivnostima top menadžmenta, omogućavajući postizanje zadovoljavanja osnovnih ciljeva kompanije koji su postavljeni pred top management.",
publisher = "Univerzitet u Beogradu - Poljoprivredni fakultet - Institut za poljoprivrednu tehniku, Beograd",
journal = "Poljoprivredna tehnika",
title = "Importance of implementation of decision making flow by internal audit to top management of agricultural enterprise in Republic of Serbia, Značaj imeplementacije toka odlučivanja od strane interne revizije prema top menadžmentu poljoprivrednog preduzeća u Republici Srbiji",
pages = "7-1",
number = "2",
volume = "45",
doi = "10.5937/PoljTeh2002001V"
}

Vitomir, J., Laban, B., Popović, D., Popović, V., Dončić, D.,& Mijić, R.. (2020). Importance of implementation of decision making flow by internal audit to top management of agricultural enterprise in Republic of Serbia. in Poljoprivredna tehnika
Univerzitet u Beogradu - Poljoprivredni fakultet - Institut za poljoprivrednu tehniku, Beograd., 45(2), 1-7.
https://doi.org/10.5937/PoljTeh2002001V

Vitomir J, Laban B, Popović D, Popović V, Dončić D, Mijić R. Importance of implementation of decision making flow by internal audit to top management of agricultural enterprise in Republic of Serbia. in Poljoprivredna tehnika. 2020;45(2):1-7.
doi:10.5937/PoljTeh2002001V .

Vitomir, Jelena, Laban, Bogdan, Popović, Dragana, Popović, Vera, Dončić, Dalibor, Mijić, Ranko, "Importance of implementation of decision making flow by internal audit to top management of agricultural enterprise in Republic of Serbia" in Poljoprivredna tehnika, 45, no. 2 (2020):1-7,
https://doi.org/10.5937/PoljTeh2002001V . .

TY  - JOUR
AU  - Radović, Milan
AU  - Vitomir, Jelena
AU  - Laban, Bogdan
AU  - Jovin, Slobodanka
AU  - Nastić, Sanda
AU  - Popović, Vera
AU  - Popović, Slobodan
PY  - 2019
UR  - http://fiver.ifvcns.rs/handle/123456789/1858
AB  - More demanding management requires management to foster the application of different mechanisms. One of the upcoming ways of improving management is the use of the fair value of property and equipment in the business books of the company. The authors of this study emphasize the importance of fair valuation of agricultural equipment, processing surveyed 382 legal entities of the Republic of Serbia, in the case of widespread tractor IMT 533 agricultural holdings in 207 and 175 joint-stock companies. To show the real application of fair value, the research period lasted from 2015 to 2018. We came to the basic conclusion that there is a statistically significant relationship between organizations, enterprises and the age of the tractor to the application of the fair value of the tractor in the business books of the company. There is also a conclusion that fair financial reporting brings about benefits to agricultural entities of other legal forms.
PB  - Naučno društvo agrarnih ekonomista Balkana, Beograd, Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt
T2  - Ekonomika poljoprivrede
T1  - Management of joint-stock companies and farms by using fair value of agricultural equipment in financial statements on the example of IMT 533 tractor
EP  - 50
IS  - 1
SP  - 35
VL  - 66
DO  - 10.5937/ekoPolj1901035R
ER  - 

@article{
author = "Radović, Milan and Vitomir, Jelena and Laban, Bogdan and Jovin, Slobodanka and Nastić, Sanda and Popović, Vera and Popović, Slobodan",
year = "2019",
abstract = "More demanding management requires management to foster the application of different mechanisms. One of the upcoming ways of improving management is the use of the fair value of property and equipment in the business books of the company. The authors of this study emphasize the importance of fair valuation of agricultural equipment, processing surveyed 382 legal entities of the Republic of Serbia, in the case of widespread tractor IMT 533 agricultural holdings in 207 and 175 joint-stock companies. To show the real application of fair value, the research period lasted from 2015 to 2018. We came to the basic conclusion that there is a statistically significant relationship between organizations, enterprises and the age of the tractor to the application of the fair value of the tractor in the business books of the company. There is also a conclusion that fair financial reporting brings about benefits to agricultural entities of other legal forms.",
publisher = "Naučno društvo agrarnih ekonomista Balkana, Beograd, Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt",
journal = "Ekonomika poljoprivrede",
title = "Management of joint-stock companies and farms by using fair value of agricultural equipment in financial statements on the example of IMT 533 tractor",
pages = "50-35",
number = "1",
volume = "66",
doi = "10.5937/ekoPolj1901035R"
}

Radović, M., Vitomir, J., Laban, B., Jovin, S., Nastić, S., Popović, V.,& Popović, S.. (2019). Management of joint-stock companies and farms by using fair value of agricultural equipment in financial statements on the example of IMT 533 tractor. in Ekonomika poljoprivrede
Naučno društvo agrarnih ekonomista Balkana, Beograd, Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt., 66(1), 35-50.
https://doi.org/10.5937/ekoPolj1901035R

Radović M, Vitomir J, Laban B, Jovin S, Nastić S, Popović V, Popović S. Management of joint-stock companies and farms by using fair value of agricultural equipment in financial statements on the example of IMT 533 tractor. in Ekonomika poljoprivrede. 2019;66(1):35-50.
doi:10.5937/ekoPolj1901035R .

Radović, Milan, Vitomir, Jelena, Laban, Bogdan, Jovin, Slobodanka, Nastić, Sanda, Popović, Vera, Popović, Slobodan, "Management of joint-stock companies and farms by using fair value of agricultural equipment in financial statements on the example of IMT 533 tractor" in Ekonomika poljoprivrede, 66, no. 1 (2019):35-50,
https://doi.org/10.5937/ekoPolj1901035R . .