METOD NOVČANOG TOKA (CASH FLOW METOD) KAO POTENCIJALNI METOD OPOREZIVANjA FINANSIJSKIH USLUGA

Savić Slaven (ХЕРБОС ФИТОФАРМАЦИЈА д.о.о, Нови Сад),

Taxation of financial services has always represented one of the most complex areasin the implementation of VAT in every individual country. In addition to the traditional methods (addition method, subtraction method and credit method), an interesting approach that could potentially solve all these problems would be the cash flow method. This paper presents its main characteristics.

Keywords: Value added tax, cash flow, financial services