Oditor, Vol. IV, No. 02/2018
ANALYSIS OF DOUBLE ECONOMIC TAXATION AND THE POSSIBILITY OF ITS APPLICATION IN THE BUDGET FINANCING
Miloš Miljković, Aleksandar Savić
Date received: 23.07.2017.
Date accepted: 08.08.2017.
It is practice in almost all countries of the world that funds for financing the budget are on the financial market through the use of short-term or securities-based securities, shares, bonds, etc. As financial markets and institutions are not the only way to finance the budget, the paper will present the possibility of its tax financing, double economic taxation, as well as its importance and percentage representation in the overall budget.
Key words: budget, double taxation, corporate income tax, personal income tax.