
Nauka o finansijama
"Science of Finances" by Hamid Filipović, edition from 1965, is a university textbook in the field of public finance and financial theory, used at economics and law faculties in the former Yugoslavia.
The book was important for understanding the financial system of socialist Yugoslavia and for a long time represented basic literature for students of economics, law and public administration.
Main areas:
Public finances:
- functions of the state in the economy
- organization of the financial system
- budget revenues and expenditures Tax system:
- types of taxes
- principles of taxation
- direct and indirect taxes Budget:
- budget planning and execution
- budget balance
- control of public spending Public credit and debt:
- state loans
- deficit financing
- the role of public debt in the economy
One copy is available





