COMPARATIVE ANALYSIS OF PUBLIC BUDGET REVENUES OF THE REPUBLIC OF SERBIA FOR 2024 AND 2025
Keywords:
Budget, state, financial act, revenues, expenditures, Budget System Law, Budget LawAbstract
The budget is the highest financial act of a state. It is designed to bring improvement for all citizens. The budget of the Republic of Serbia regulates the revenues and receipts, expenditures and expenditures of the Republic. Every year, the Assembly of the Republic of Serbia adopts the budget of the Republic for the following year. According to the calendar for the level of the Republic of Serbia, according to the Law on the Budget System (Article 31), it is foreseen that on December 15, the National Assembly of the Republic of Serbia will pass the Law on the budget for the following year. The last law that was adopted is the Law on the Budget of the Republic of Serbia for 2025. In all Budget Laws, a systematic presentation of all revenues and expenditures and their purposeful distribution according to the previously established budget structure was carried out. In this paper, I will perform a comparative analysis of the public revenues of the budget of the Republic of Serbia for 2024 and 2025. The aim of the work is to indicate the importance of income for the normal functioning of public finances through a comparative analysis of the revenue side of the budget, as well as to improve the increase of the budget revenue side.
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