Suchergebnisse

For many pre-twentieth-century legal and political authors the crucial issue was to find the answers to the questions: Why one cannot support every claim to the right of absolute rule? and, How to curtail power and authority anyway? In this text, the author reviews the contribution of three classics of the modern debate on constitutionalism - C. H. McIlwain, C. J. Friedrich, and F. A. Hayek - whose political/legal theories represent the most glorious pages of the contemporary theory of state and rights and the comparative political systems. (SOI : PM: S. 152)

The policy led by a large number of developing countries, with the aim of increasing indirect taxes, has opened the issue of Value Added Tax (VAT) efficiency. Reforms of tax systems of developing countries generally involve an increase in standard rates in order to increase VAT, which is the main source of public revenues. In such a way, developing countries determine the VAT efficiency and the amount of revenue that could be collected by indirect taxation. The article sums up works of different scientists, dealing with the impact of determinants on VAT efficiency. The subject of this paper is an analysis of the factors that influence the C efficiency ratio. The main objective of the paper is to analize the impact of the change in the standard rate on the ratio. Theoretical analyses of standard rates and other factors that have reflections on the VAT collection efficiency explicitly prove that there are different ways to improve the efficiency of VAT collection, and exclude an increase in the standard rate. An increase in the standard rate provides a balance of negative effects, which can be blurred by recorded tax revenues. We focused on the countries of the European Union: Bulgaria, Czech Republic, Estonia, Greece, Croatia, Latvia, Hungary, Poland, Romania, Slovakia, Slovenia, Lithuania during the 2000-2016 period. These countries experienced significant changes in government during economic transformation, and where VAT is the main source of public revenues. The last section analize an increse in VAT rate and C efficiency ratio in Serbia and conteins conclusions. The paper indicates the imperfection of inadequately defined VAT rates on economic growth and development in analized countries. Based on analyses we can conclude that the increase in the standard rate have negative reflections on the VAT efficiency, and that it was one of the factors of the continuous decline in C-efficiency. ; Politika koju vodi veliki broj zemalјa u razvoju, u cilјu povećanja indirektnih poreza, otvorila je pitanje efikasnosti poreza na dodatu vrednost (PDV). Reforme poreskih sistema zemalјa u razvoju generalno uklјučuju povećanje standardnih stopa kako bi se povećao PDV, koji je glavni izvor javnih prihoda. Na taj način zemlјe u razvoju određuju efikasnost PDV-a i iznos prihoda koji se mogu prikupiti indirektnim oporezivanjem. Članak subsumira naučne radove koji se bave uticajem determinanti na efikasnost PDV-a. Predmet ovog rada je analiza faktora koji utiču na racio C efikasnosti. Glavni cilј rada je da analizira uticaj promene standardne stope na racio. Teorijska analiza standardnih stopa i drugih faktora koji utiču na efikasnost naplate PDV-a eksplicitno dokazuje da postoje različiti načini za pobolјšanje efikasnosti naplate PDV-a i isklјučuje povećanje standardne stope. Povećanje standardne stope obezbeđuje bilans negativnih efekata, koji se mogu zamagliti evidentiranim poreskim prihodima. Fokusirali smo se na zemlјe Evropske unije: Bugarsku, Češku, Estoniju, Grčku, Hrvatsku, Letoniju, Mađarsku, Polјsku, Rumuniju, Slovačku, Sloveniju i Litvaniju tokom perioda 2000-2016. Ove zemlјe su doživele značajne promene u vladi tokom ekonomske transformacije, i njima je PDV glavni izvor javnih prihoda. U poslednjoj sekciji analizira se porast stope PDV-a i koeficijenta C efikasnosti u Srbiji i daju se zaklјučci o tome. U radu se ukazuje na nesavršenost neadekvatno definisanih stopa PDV-a na ekonomski rast i razvoj u analiziranim zemlјama. Na osnovu analiza možemo zaklјučiti da povećanje standardne stope ima negativne refleksije na efikasnost PDV-a, te da je to bio jedan od faktora kontinuiranog pada C-efikasnosti.

Активност Југословенске радикалне заједнице, чији је програм крајем 1930-их година подразумевао поштовање и равноправност три национална идентитета (српског, хрватског и словеначког), битно је утицао на идеју интегралног југословенства у Краљевини Југославији. Часопис XX век, спонзорисан од стране поменуте партије, неретко је кроз филозофско- естетичке и уметничко-културолошке теме имплицирао актуелне друштвено-политичке промене. У раду се сагледава филозофско-естетичко промишљање српског естетичара Бранка Лазаревића, чији су текстови о умeтности (објављивани у часопису XX век) бивали политизовани и инструментализовани за форсирање једне у основи политичке идеје кроз поље уметности. На тај начин, овај часопис деловао је као вид алтернативног уметничког образовања народних маса, те је новопробуђене националне идеје промовисао, тобоже, као идеје за уметничку слободу и уметнички прогрес – пласирајући их метафорички кроз естетичке ставове Бранка Лазаревића. ; During the late 1930s, the Yugoslav Radical Community initiated very important changes in the political regime of The Kingdom of Yugoslavia. One of the principle of this party was affirmation of equality of three differеnt national identity – Serbian, Croatian and Slovenian. The 20th Century Journal, which was sponsored by Yugoslav Radical Community, has implicated actual social-political changes through its articles about philosophy, aesthetics arts and culture. The paper deals with the philosophical and aesthetic observations of the Serbian aesthetist Branko Lazarević, whose articles about art (published in the 20th Century Journal) were politicized and instrumentalized for the promotion of the political ideas through the field of art. In this way, the 20th Century Journal acted as an medium for the alternative artistic education of the masses. This journal has promoted new political ideas as ideas for artistic freedom and artistic progress, by placing them metaphorically through the aesthetic reflections of Branko Lazarević. ; Реализацију научног скупа и штампање зборника радова подржало је Министарство просвете, науке и технолошког развоја, решењем број 451-03-469/2018-14.

Predmet istraživanja u ovoj disertaciji je plaćena komunikacija na televiziji u parlamentarnim izbornim kampanjama u Srbiji posle 2000. godine. Disertacija pronalazi svoje ishodište u teoriji okvira i socijalnom konstruktivizmu što je inherentno utemeljenje ove teorije. Koristili smo tri metodološka pristupa: (1) kvalitativnu analizu sadržaja u političkom izbornom oglašavanju, (2) analizu okvira i (3) dubinske intervjue sa političkim konsultantima i članovima izbornih štabova. U disertaciji su korišćeni brojni izvori sekundarnih podataka. Period istraživanja je obuhvatio period posle 2000. godine, sve parlamentarne izbore na uzorku onih subjekata koji su prešli cenzus. Nalazi istraživanja pokazuju da posle 2000. dolazi do krupnih promena u političkoj komunikaciji. Političko oglašavanje dobija važnu ulogu u kampanjama, produkcija je ogromna a ulaganja izbornih učesnika drastično uvećana u odnosu na period pre 2000. godine. Političko oglašavanje je gotovo po pravilu služilo za ubeđivanje a malo ili nimalo za informisanje. U disertaciji je autor jasno potvrdio da izloženost političkom oglašavanju i okvirima u njima osnažuje uticaj na biračeve preferencije odnosno na njihovu izbornu odluku. Autor je ukazao i potvrdio sužavanje saznajne odnosno edukativne komponente u kampanjama koja je limitirala kvalitetno informisanu izbornu odluku za većinu birača. Disertacija nije potvrdila da je oglašavanje preuzelo primat nad informativom, već da je kombinacija ogromne produkcije (posebno između 2007 i 2012) i zavisnosti redakcija od "stranačkih kamera", ugrozila pravo birača na kvalitetno informisanu izbornu odluku. Autor je delimično potvrdio da teme koje se pokreću u plaćenom oglašavanju nisu programski usmerene i da se više koriste u cilju ojačavanja imidža kandidata/lidera, a ne promocije javnih politika. ; This thesis examines paid political communication broadcast on television in Serbian parliamentary election campaigns after the year 2000. The thesis is rooted in framing theory and social constructivism, the broader underpinning of this concept. Three methodological approaches were employed: (1) qualitative analysis of the content of political election advertising since 2000; (2) frame analysis; and (3) in-depth interviews with political consultants and campaign managers. The thesis has also relied on numerous secondary sources. For all parliamentary elections after 2000, the paper looks at advertising by political subjects that won sufficient votes to cross the five percent threshold required to enter parliament. The findings show that the year 2000 was a watershed for political communication, with political advertising assuming an important role in election campaigns; political entities dramatically increased their investment, which made the volume of adverts produced grow by an order of magnitude. A major finding of the thesis is that political advertising has nearly always been deployed to persuade, with little or no thought being given to its informative function. The author clearly confirms that exposure to political advertising and the frames contained in it has had a substantial impact on voters' preferences and affected their voting decisions. The author also identifies and confirms how the narrowing of the knowledge or educational component in campaign messaging has restricted the ability of most voters to make informed voting choices. The thesis has not shown that advertising has supplanted news, but rather that the combination of the flood of advertising (especially from 2007 to 2012) and the dependence of television channels on content fed to them by political parties has jeopardised the right of voters to make informed choices. The author has partially confirmed that topics raised in paid advertising are not issue-oriented, but image-oriented, aiming to enhance the public perception of a particular candidate or leader rather than promote policies put forward in political manifestos.

The paper points to the relations between multilateral environmental agreements (MEAs) with global characteristics and contemporary security problems. Starting from the existing architecture of MEAs, the importance of several key global security challenges (climate change, water resource management, biodiversity protection, waste management and hazardous chemicals) has been ephasised. Status of the members of the UN Security Council, Republic of Serbia (RS) and RS' neighboroughing countries (EU members) in MEAs is overviewed. The basis of the analysis is 15 MEAs open for universal membership, whose depository is the UN Secretary General. It is noted that there is no uniform membership of the states UN Security Council' members in the MEAs. Some of the UN Security Council's members are not contracting party in several MEAs. At the same time, EU member states (those who are permanent members of the UN Security Council, as well as RS neighboring EU countries) are members of majority of the MEAs. RS, in terms of the number of MEAs where is a contracting party, lags behind the neighboring states EU members.