Suchergebnisse

Apart from the former EFTA members (Iceland, Lichtenstein, Norway and Switzerland) and afew former republics of the Soviet Union (Bjelorussia, Moldova and Ukraina) the countries ofthe Western Balkans are the only European states outside of the European Union. They are verykeen to join the Union. The Balkans have always been the poorest part of Europe. The appeal ofthe wealthy European Union is apparent. Access to the largest market in the world, investment,modern technologies and generous regional funds give a hope that by joining the EU the WesternBalkans countries will join the rich club. At the moment performance of the Western Balkancountries does not guarantee that they will become rich by joining the European Union. Theircurrent production and trade structure makes it likely that the Western Balkan countries will belocked in inter-industry trade in which they will export products of low and medium technologicaland developmental level and import products of high technological and developmental level. Thismight lead to divergence rather than convergence between them and the European Union. Inother to overcome this problem the Western Balkan countries need to conduct radical reformsin the public sector, fiscal policy, industrial trade and investment policy. They also need to tacklecorruption, simplify administrative procedure, strenghten property rights and the lawful state. Allthis with the aim to change economic structure and shift from achievements of the second andthird to fourth technological revolution. Only if these reforms are successfuly implemented theWestern Balkan countries can hope to avoid the Greek scenario and possibly experience the Irishscenario.

By modernizing society, corruption is becoming the global problem and is considered to be the main cause of state dysfunction. Widespread in a large number of countries, embracing political and social life, corruption has become the everyday life of citizens convinced that without corruption there was no proper functioning of the society. Countries in transition, with an unstable political system, are the fundament for the development of corruption. The fight against corruption is long lasting and painful issue with an unknown outcome. The enjoyment of media attention, the commitment of the European Union and the United Nations, the establishment of anti-corruption organizations and agencies within states are mechanisms to combat this global problem. Anticorruption culture as a preventive mechanism prevents the existing and emergence of new forms of corruption. Effective preventive action requires careful and long-term planning to result in a better quality of life in the future.

Doktorska disertacija Jugoslovenska politika prema zemljama narodne demokratije u susedstvu 1953 – 1958. godine zasnovana je na jugoslovenskim arhivskim izvorima iz Arhiva Srbije i Crne Gore, Diplomatskog arhiva Ministarstva spoljnih poslova Republike Srbije i Vojnog arhiva kao i na relevantnoj domaćoj i stranoj literaturi. Disertacija se bavi jugoslovenskom politikom prema Albaniji, Bugarskoj, Rumuniji i Mađarskoj u periodu normalizacije odnosa Jugoslavije sa ovim zemljama posle Staljinove smrti tj. posle petogodišnjeg perioda tokom koga su njihovi odnosi bili u gotovo potpunom prekidu. Ona predstavlja pokušaj da se sagleda odnos Jugoslavije prema neposrednom susedstvu u uslovima hladnog rata i sadejstva jugoslovenskih interesa sa jedne i spoljnih faktora poput uloge Sovjetskog Saveza u procesu normalizacije odnosa Jugoslavije sa pomenutim zemljama ili uloge vodećih zapadnih zemalja i njihovih interesa u Jugoslaviji i susednim zemljama "narodne demokratije" sa druge strane. U nekoliko faza kroz koje su od marta 1953. do aprila 1958. godine prošli odnosi Jugoslavije sa Albanijom, Bugarskom, Rumunijom i Mađarskom (od Staljinove smrti do potpisivanja Beogradske deklaracije, od potpisivanja Beogradske deklaracije do XX kongresa KPSS-a, od XX kongresa KPSS-a do izbijanja događaja u Mađarskoj 1956. godine i od događaja u Mađarskoj do kritike novog Programa SKJ) jugoslovenska politika se menjala u skladu sa okolnostima zadržavajući kao konstante izražen interes za normalizaciju odnosa i insistiranje na tome da sve susedne zemlje "narodne demokratije" javno osude svoju raniju politiku prema Jugoslaviji i rehabilituju sve koji su na montiranim sudskim procesima osuđeni zbog špijunske delatnost u korist Jugoslavije. Osnovni cilj rada na ovoj dioktorskoj disertaciji je bio da pruži nova znanja o ovoj temi, nove poglede na jugoslovensku spoljnu politiku i ponudi novi ugao gledanja na odnose Jugoslavije sa SSSR-om i Varšavskim paktom u celini. U vezi sa tim definisan je i drugi cilj ovog rada koji se odnosi na rekonstrukciju jugoslovenske politike prema ovim zemljama i na pokušaj da se uoče specifičnosti, metode i ciljevi te politike koji su se razlikovali u odnosu na jugoslovensku politiku prema ostalim istočnoevropskim zemljama. Treći cilj na temu jugoslovenske politike prema susednim zemljama "narodne demokratije" od 1953. do 1958. godine bio je i sistematizacija postojećih znanja o ovoj temi i njihova evaluacija s obzirom na veći stepen dostupnosti izvora nego što je to bio slučaj pre više decenija kada su nastali najznačajniji radovi koji su se delimično bavili pojedinim segmentima ove teme. Četvrti cilj istraživanja bio je utvrđivanje hronološki jasno određenih faza kroz koje su prolazili odnosi Jugoslavije sa Mađarskom, Rumunijom, Bugarskom i Albanijom u posmatranom periodu i identifikacija faktora koji su na to uticali. U trenutku Staljinove smrti, susedne zemlje "narodne demokratije" bile su daleko od centra pažnje jugoslovenske spoljne politike jer je , između ostalog, i njihov značaj za nju u uslovima prekida međudržavnih odnosa bio mali. Međutim, promene koje su ubrzo posle Staljinove smrti usledile u Sovjetskom Savezu omogućile su početak normalizacije odnosa Jugoslavije i "prve zemlje socijalizma" što je za sobom povuklo i mogućnost da Jugoslavija normalizuje svoje odnose i sa susednim zemljama "narodne demokratije". Kada su u pitanju bile te zemlje, primarni jugoslovenski interes nije se nalazio u sferi politike i ekonomije kao u slučaju Sovjetskog Saveza već u sferi praktičnih međudržavnih pitanja koja su teško opterećivala Jugoslaviju. Na prvom mestu to je bio interes da se što pre otkloni vojna pretnja na granicama i stanje na zajedničkoj "liniji razgraničenja" koje je u godinama posle 1948. iziskivalo velika materijalna i kadrovska ulaganja. Osim toga, Jugoslavija je jasan interes imala i po pitanju poboljšanja položaja pripadnika jugoslovenskih manjina u susednim zemljama "narodne demokratije" kao i po pitanju normalizacije saobraćaja. Razlog što Jugoslavija nije pokazivala izražen interes za političku i ekonomsku saradnju sa ovim zemljama ležao je u činjenici da je ona u međuvremenu, u vreme godina sukoba, uspela da pronađe alternativu kako u sferi spoljne politike tako i u sferi ekonomije i na taj način obesmisli blokadu kojoj je bila izložena sa Istoka. Međutim, cena iznalaženja te alternative bila je visoka i pretila je da ugrozi monopol vlasti Saveza komunista Jugoslavije što je za Tita i njegovo najbliže okruženje bilo neprihvatljivo. Iz tog razloga, mogućnost da se nađe zajednički jezik sa Moskvom predstavljao je za Tita priliku da uspostavi ravnotežu kada je u pitanju bio jugoslovenski položaj prema suprotstavljenim blokovima u zaoštrenoj hladnoratovskoj atmosferi. Odnos Jugoslavije prema SSSR-u, i obrnuto, može se smatrati jednim od najznačajnijih faktora koji su uticali na oblikovanje jugoslovenske politike prema susednim zemljama "narodne demokratije" sa jedne i na kreiranje politike koje su sve istočnoevropske zemlje vodile prema Jugoslaviji sa druge strane. Drugi značajan faktor koji je uticao na jugoslovensku politiku prema zemljama "narodne demokratije" u susedstvu od 1953. do 1958. godine bio je u tesnoj vezi sa jugoslovensko-sovjetskim odnosima a ticao se prevashodno ideologije i s tim u vezi destaljinizacije. Kreirajući u godinama sukoba sa Informbiroom sopstveni model "samoupravnog" socijalizma, Jugoslavija tokom procesa normalizacije odnosa nije pristajala na "jedinstvo lagera" i povratak u njega što je bio glavni kamen spoticanja u njenim odnosima kakao sa SSSR-om tako i sa drugim istočnoevropskim zemljama pa i susednim kao što su bile Albanija, Bugarska, Mađarska i Rumunija. S tim u vezi je i destaljinizacija, odnosno njen napredak i dubina u susednim "zemljama" narodne demokratije kao i njihova spremnost da se distanciraju od staljinističke ideologije, predstavljala jedan od glavnih faktora koji su uticali na oblikovanje jugoslovenske politike prema tim zemljama. Najzad, važan činilac koji je uticao na jugoslovensku spoljnu politiku uopšte pa i na njenu politiku prema delu ili celini Istočnog bloka bili su i njeni odnosi sa Zapadom, koji su iz pragmatičnih razloga tokom godina sukoba sa Informbiroom bili poboljšani do te mere da su Jugoslaviju, iako nevoljno, doveli na rub uključenja u zapadni vojni savez. Zapad je bio taj kome se nije dopadalo jugoslovensko približavanje SSSR-u i istočnoevropskim zemljama i u periodu normalizacije njihovih odnosa svaki korak koji je vodio približavanju dveju do tada suprotstavljenih strana izazivao je na Zapadu sumnje u iskrenost Jugoslavije i zebnju kada je u pitanju bila budućnost odnosa Zapada i Jugoslavije. Kao rezultat sadejstva nekoliko najvažnijih spoljnih faktora i jugoslovenskih interesa u neposrednom susedstvu iz okvira socijalističkog "lagera" nastajala je jugoslovenska politika prema Istoku uopšte pa i prema Albaniji, Bugarskoj, Rumuniji i Mađarskoj ponaosob, onakva kakva je bila. U periodu od 1953. do 1958. godine ta politika je bila aktivna i pozitivna ali ne i bez ograda. Tih godina, Jugoslavija je bez sumnje pokazivala interes da normalizuje svoje odnose sa susedima sa kojima je osim granice delila i ideologiju ali najčešće nije želela da ona bude ta koja će dati inicijativu za konkretne korake u tom procesu. Smatrajući da su međusobni odnosi narušeni ne njenom već krivicom suseda, ona je strogo poštovala načelo (koje je inače zastupala i kada je u pitanju bila njena politika prema SSSR-u) da prvi korak treba da učini onaj koji je odgovoran za prekid normalnih dobrosusedskih odnosa. Imajući u vidu sve interese, želje i aspiracije koje je Jugoslavija imala kada je u pitanju bio prostor neposredno uz njene granice kao i faktore koji su neminovno uticali na njenu politiku, može se reći da je Jugoslavija prema zemljama "narodne demokratije" u susedstvu u periodu normalizacije međusobnih odnosa od 1953. do 1958. godine vodila politiku mogućeg. Ta politika, međutim, iako osmišljena na isti način, nije uvek bila ista prema svakoj pojedinačnoj zemlji u susedstvu iz prostog razloga što u njima nije nailazila na istovetne uslove i mogućnosti. Tamo gde su mogućnosti bile veće, Jugoslavija je postizala više. Međutim, kako je vreme odmicalo i kako je Jugoslavija bivala sve uspešnija u pronalaženju svog sopstvenog "trećeg puta", čini se da joj je sve manje i manje bilo stalo do sadržajnije saradnje sa većinom suseda od kojih je (budući da su sve bile deo Istočnog bloka), u skladu sa svojom novom spoljnopolitičkom strategijom koja je ekvidistancu prema blokovima predviđala kao imperativ, trebalo da napravi određeni otklon. ; The Ph.D. thesis Yugoslav Policy Towards the Neighboring Countries of People's Democracy 1953-1958 is based on Yugoslav archival sources from the Archives of Yugoslavia, the Diplomatic Archives of the Foreign Ministry of the Republic of Serbia and the Military Archives, as well as on the relevant domestic and foreign literature. The thesis deals with Yugoslav policy towards Albania, Bulgaria, Romania and Hungary during the period of normalization of relations between these countries and Yugoslavia after Stalin's death, i.e. after a five years' period of almost complete interruption in bilateral relations. It is an attempt at a study of the interplay of Yugoslavia's relations with immediate neighborhood during the Cold War and Yugoslav interests on the one hand, and interests of foreign factors, such as the Soviet Union and the leading Western nations in Yugoslavia and in the neighboring countries within the framework of the normalization of Yugoslavia's relations with the above mentioned countries. During the several phases the Yugoslav relations with Albania, Bulgaria, Romania and Hungary went through between March 1953 and April 1958 (from Stalin's death until the signing of the Belgrade Declaration, from then to the 20th congress of the CP of the USSSR, from then until the beginning of the events in Hungary in 1956 and from then until the critique of the new Program of the CP of Yugoslavia), the Yugoslav policy changed in accordance with the situation, preserving the interest in normalizing relations and insisting that all neighboring countries of "people's democracy" should condemn their former policy towards Yugoslavia and rehabilitate all those who had been sentenced as Yugoslav spies at show trials. The main goal of this Ph.D. thesis was to provide new knowledge of the topic, new views on Yugoslav foreign policy and to propose a new vantage point on the Yugoslav relations with the Soviet Union, and on relations with the Warsaw Pact as a whole. Connected with this was another goal of the thesis that concrens the reconstruction of Yugoslav policy toward these countries and the attempt to pinpoint the characteristics, methods and goals of that policy that were different from those of Yugoslav policy toward other east European countries. The third goal of the topic of Yugoslav policy toward the neighboring countries of "people's democracy" between 1953 and 1958 was also to systematize the existing knowledge on the subject in view of better accessability of sources as compared with the situation of several decades ago when the most important works touching upon some aspects of this topic were written. The fourth goal of the research was to determin chronologically clearly defined phases that the Yugoslav relations with Hungary, Romania, Bulgaria and Albania had gone through during the researched period and to identify the factors that influenced the process. At the time of Stalin's death the countries of "people's democracy" were far from the focus of the Yugoslav foreign policy, because, among other things, their importance was small due to the severed inter-state relations. However, the changes that set in the Soviet Union soon after Stalin's death made the beginning of normalization of relations with the "first country of socialism" possible. This entailed the possibility that Yugoslavia also normalizes its relations with neighboring countries of "people's democracy". When these countries were in question, Yugoslavia's primary interest didn't lie in political or economic spheres as in the case of the Soviet Union, but rather in the sphere of practical inter-state matters weighting heavily on Yugoslavia. Supreme was the interest to do away as soon as possible with the military threat on the borders and to change the situation on the "line of demarcation" that had required much material and human resources in the years after 1948. Furthermore, Yugoslavia had a clear interest in improving the situation of members of Yugoslav minorities in the neighboring countries of "people's democracy", as well as in normalization of trafic. The reason why Yugoslavia showed no great interest in political or economic cooperation with these countries lay in the fact that she had in the meantime, during the years of conflict, found alternative solutions in the spheres of foreign policy and economy, reducing thus to insignifficance the blocade imposed on her from the East. However, the price of that alternative solution was high and it threatened to endanger the power monopoly of the Union of the Communists of Yugoslavia, which was unacceptable for Tito and his innermost circle of collaborators. For that reason, the possibility of finding common grounds with Moscow was for Tito an oportunity to balance Yugoslavia's position between the two competing blocs in a worsened Cold War atmosphere. Yugoslavia's relation to the USSSR and vice versa, can be seen as one of the most important factors influencing Yugoslav policy toward the neighboring countries of "people's democracy" on the one hand, and on the other, one that was decisively shaping their policy towards Yugoslavia. Another important factor influencing Yugoslav policy toward the countries of "people's democracy" in the vicinity between 1953 and 1958 was closely connected with the Yugoslav-Soviet relations and it concerned primarily ideology and, in that context, destalinization. Having created her own model of "self-managing" socialism during the years of conflict with the Cominform, during the process of normalization Yugoslavia didn't accept the unity of the Eastern Bloc and the matter of her return to it was one of the main stumbling blocks both in her relations with the USSR and with the neighbors such as Albania, Bulgaria, Hungary and Romania. In that context, destalinisation, i.e. its progress and depth in the neighboring countries of "people's democracy" and their willingnes to distance themselves from the Stalinist ideology was one of the major factors influencing Yugoslavia's policy toward those countries. Finally, the important factor influencing Yugoslav foreign policy in general, including part of the Eastern Block or it as a whole, were Yugoslavia's relations with the West that had been so improved during the years of conflict with the Cominform, that they led Yugoslavia, although unwillingly, to the brink of joining the western military alliance. The West was unhappy with Yugoslav rapprochement with the USSR and eastern European countries and every step that brought closer the two once confonted parties during the process of normalization of their relations, caused the West to doubt Yugoslavia's sincerety and cause fears for the future relations between the West and Yugoslavia. As a result of interplay of several major foreign political factors and Yugoslav interests in the imediate socialist block neighborhood, the Yugoslav policy toward the East in general and toward Albania, Bulgaria, Romania and Hungary individually, emerged in the given form. Between 1953 and 1958 that policy was active and positive, but not without restrains. During those years Yugoslavia clearly showed interest in normalizing her relations with the neighboring countries with whom she shared not only borders, but ideology too, but in most cases she was not willing to be the one to initiate concrete steps in that process. Deeming that it had not been her fault but that of her neighbors that the bilateral relations had been spoiled, she observed strictly the principle (that she also championed in her relations with the USSR) that the side that had been responsible for the interruption of normal good neighborly relations should also make the first move. Having in mind all the interests, wishes and aspirations that Yugoslavia had concerning the space imediatly bordering on her territory as well as the factors necessarily infuencing her policy, it can be said that Yugoslavia led the policy of what was possible toward the neighboring countries of "people's democracy" during tthe period of normalization of bilateral relations 1953-1958. However, that policy wasn't always the same toward all these neighboring countries, for simple reason that it didn't meet with the same conditions and possibilities in them. Where possibilities were greater, Yugoslavia acheived more. However, as the time went by and as Yugoslavia became increasingly more successful in finding her own "third way", it seems she was increasingly less interested in substantial cooperation with most of the neighbors from whom (since they were all members of the Eastern Block) certain distance should be kept – in keeping with the new foreign political strategy that foresaw equidistance towards both blocs as a must.

Ideja o značaju roditeljstva i njegovog uticaja na dečiji rast i razvoj, kao i razvoj društva u celini široko je prihvaćena i priznata, o čemu govore istraživanja iz ove oblasti, kao i sve veća pažnja i značaj koji se pridaje podršci roditeljima u Evropi i svetu. U zemljama Evropske unije oblast podrške roditeljima je godinama činila segment šireg političkog konteksta koji je sadržao intervencije i korektivne mere usmerene ka "rizičnim grupama" roditelja. U poslednje dve decenije, usled promena porodične politike u oblasti podrške roditeljima, sve više se govori o preventivnim aktivnostima koje se zasnivaju na konceptu ljudskog, odnosno društvenog kapitala. Teorija ljudskog kapitala pruža adekvatan okvir za razumevanje značaja investiranja u razvoj veština i znanja pojedinca kroz obrazovanje i podučavanje, insistirajući na odgovornosti za sopstveni status i napredak. U skladu sa tim, na podršku roditeljima se sve više gleda kao na značajnu socijalnu investiciju koja doprinosi dobrobitima dece, a roditeljske kompetencije se sagledavaju kao preduslov razvoja pojedinca i društva. Primenom analize sadržaja dokumenta – izveštaja Eurofonda i izveštaja Evropske komisije, da bismo stekli uvid u tendencije u okviru oblasti podrške roditeljima koja se razmatra sa stanovišta teorije ljudskog kapitala, sagledali smo elemente podrške i strukturu usluga, sferu politike i praktične primene u nekim zemljama EU. Integrisan pristup univerzalnim uslugama, raznovrsnost obima, organizacije, modeli usluga i finansiranje čine glavne odlike podrške roditeljima. Kritičkim sagledavanjem oblasti i postojećih tendencija, putem unapređivanja obrazovnih ishoda, definisanjem jedinstvenih kriterijuma kvaliteta i nacionalnih standarda moguće je unaprediti podršku roditeljima kako u kontekstu Evrope, tako i naše zemlje. ; The idea of importance of parenting and its impact on children's growth and development as well as on development of overall society, is widely accepted and acknowledged, as evidenced by the research in this field. It is also maintained by increasing attention and significance attached to support to parents, in Europe and worldwide. In the EU countries, the support to parents has been a part of a broader political context for years, with implied interventions and corrective measures directed at "at-risk groups" of parents. In the last two decades, due to changes in family policy in the field of support to parents, there has been an increasing talk of preventive activities based on the concept of human and social capital. Human capital theory provides a suitable framework for understanding the importance of investment into development of the individual's skills and knowledge through education and teaching, and insists on responsibilities for own status and progress. In this regard, the support to parents is increasingly seen as a significant social investment that contributes to wellbeing of children, while the parental competencies are seen as precondition for development of an individual and society. Using the content analysis of a document - the Eurofund report and the report of European Commission to gain the insight into trends in the field of support to parents observed from the standpoint of the human capital theory, we reflected on the elements of support and structure of services, political factors and practical use in some EU countries. Integrated approach to universal services, diversity of scope, organization, service models and financing are the main characteristics of support to parents. By critically reviewing the field and current trends, by improving educational outcomes, defining unique quality criteria and national standards, it is possible to improve support to parents both in Europe and our country. ; Zbornik rezimea / 24. Međunarodna naučna konferencija "Pedagoška istraživanja i školska praksa ; Book of abstracts / 24th International Scientific Conference "Educational Research and School Practice"

The paper discusses the role of the European Parliament in the inter-institutional quest for power on the ground of the effectiveness of its control over the supra- national institutions and bodies with the intelligence function as well as in the protection of the right to privacy. The starting assumption is that, despite the Lisbon reform, the powers and jurisdiction of the European Parliament are still quite limited with a view to oversight of the EU policy implementation and the performance of the EU institutions, respectively. The author examines the following cases: the recently revealed practice of massive electronic surveillance of the EU citizens' communication, the unselective processing of personal data, and the semi-secretive set up of a supranational intelligence function out of the MEPs' reach. The analyzed cases show that the European Parliament's control powers are weak when it comes to the issues that demand a narrow technical expertise, but still can endanger civil rights. The author concludes that the protection of the right to privacy can indicate the real power of the Parliament in future dynamics of the supranational institutional framework.

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.

From the very beginning the steps towards unification of European countries have been founded on the personal incentives of politicians, but not on broad democratic agreement of the people. That method has never been abandoned: even the huge administrative apparatus in Brussels that makes important decisions without any democratic control could be seen as natural consequence of such praxis. It is just because of such political behaviour where important political documents and decisions are made out of the eyes of the public, which the great political incentives, such as referendum on the European Constitution, have failed. If we ask ourselves where it has gone wrong the possible answer is that EU has been made according the needs of the rich and mighty countries. The states that are located on the periphery of EU have no political influence on the main decisions, and cannot decide about their own economic development. They are simply forced to adapt ourselves to the interests of the most advanced. But the protests all over EU show that the general economic concept of the EU is wrong and that it will generate crises in the long run.

The author is of the opinion that with the fall of the Berlin wall not all obs the free circulation of goods and people were eliminated - neither in Europe n other regions of the world, since there are numerous other walls standing in the way of establishing a global world or European order. In that context, the agreement among the members of the European Union on the comprehensive control of "its borders" towards the non-member European countries, is conside by the author as a specific form of a new "curtain", not "iron" any longer, but electronic. Its function, the author claims, is to divide Europe into the Union and the Non-Union, which is harmful for the promotion of the European idea in the spiritual and the material sense in many ways. (SOI : PM: S. 30)

Corruption is a complex social, political and economic phenomenon, affecting the society on the whole. It undermines democratic institutions, decelerates the economic development, and contributes to the destabilization of the society. All spheres of the society may be affected by corruption, and numerous studies have showed that the defense and security sector is among the sectors which are the most susceptible to corruption. Fight against corruption is a true necessity of any democratic society and it is, at the same time, a prerequisite of reform changes, and building of transparent and accountable institutions. That is why the fight against corruption and the integrity building in the defense sector have found their place within NATO and partner countries. For these reasons, NATO partnership program has been developed, aiming to find optimal models of building the integrity and defense institutions, with reducing the corruption to minimum, and of maintaining or increasing the efficiency and the effectiveness of collective security.