1. Accounting Law, The Official Gazette of the RS, no. 30/2018;
2. Al-Jafari, M., & Al Samman, H. (2015). Determinants of Profitability: Evidence from Industrial Companies Listed on Muscat Securities Market. Review of European Studies, 7(11), 303-311. DOI: 10.5539/res.v7n11p303;
3. Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax Compliance. Journal of Economic Literature, 36(2), 818-860. DOI: 10.1007/978-3-8349-8282-7_12;
4. Assidi, S., Aliani, K., & Omri, M. (2016). Tax Optimization and the Firm's Value: Evidence from the Tunisian Context. Borsa Istanbul Review, 16(3), 177-184. DOI: 10.1016/j.bir.2016.04.002;
5. Atanasijević, J., & Danon, M. (2014). Financing Agricultural Development in Serbia: Opportunities and Challenges. Ekonomika preduzeća, 62(1-2), 67-81. DOI: 10.5937/ekopre1402067A;