o:2216 Ekonomske teorije održanja budžetskog deficita Economic theories of conservation of budget deficit sr Sažetak: Savremena fiskalna politika prihvatila je filozofiju da budžet sve manje postaje sredstvo nužnih socijalnih funkcija države, a sve više postaje sredstvo razvojne i stabilizacione politike. Politika finansiranja makrobudžeta u fiskalnoj teoriji i politici tretira se kao sinteza politike javnih prihoda i javnih rashoda, kao vrlo efikasan instrument u vođenju stabilizacione politike s jedne, uz istovremenu sintezu mera fiskalne i monetarne politike, u pokretanju ili podsticanju privrednog rasta, s druge strane. Sa druge strane, politika finansiranja mikrobudžeta na nivou privrednog subjekta tretira se kao sinteza politike prihoda privrednog subjekta i javnih prihoda, uz sintezu poslovne politike s jedne, i fiskalne i monetarne politike s druge strane, uz povećanja profita. Abstract: Modern fiscal policy has adopted the approach according to which budget is increasingly being viewed as a tool of development and stabilization policy, rather than an instrument of necessary social functions of a country. In fiscal theory and policy, the policy related to macro-budget financing is viewed as the synthesis of public revenues and public expenses policies, being a very effective instrument of stabilization policy, as well as a synthetic instrument of fiscal and monetary policy, initiating and stimulating economic growth. Corporate policy of micro-budget financing presents a synthesis of revenue policy of company and public revenues, and a synthesis оf business and fiscal and monetary policies. Ključne reči: fiskaliteti; porez; preduzeće; finansiranje; budžet; efikasnost Key words: fiscalities, tax, company, financing, budget, efficiency. 1552099 10.5937/etp1402047M 2023-06-02T10:19:43.386Z 44 yes 46 Svetlana Ignjatijević Fakultet za ekonomiju i inženjerski menadžment u Novom Sadu 0000-0002-9578-3823 Ivan Milojević person Dragomir Đorđević person 2014 application/pdf 581939 https://unilib.phaidrabg.rs/o:2216 no yes 16 70 92000006 Ekonomija: teorija i praksa 7 2 47 60 2014