Suchergebnisse

Porezni sistem BiH predstavlja jedan od ključnih nositelja u održavanju stabilnosti i poticanju razvoja gospodarstva BiH. PDV prevare nisu ozbiljna prijetnja samo za prihode države BiH nego i za funkcioniranje cjelokupnog tržišta, pa se može reći da su to specijalni oblici kriminala, koji nanose veću materijalnu, odnosno finansijsku štetu nego klasični kriminal i predstavljaju izuzetno društveno opasno ponašanje fizičkih ili pravnih lica. Borba protiv PDV prevara i općenito prevara po osnovu neizravnih poreza u svim porama sistema, a posebno u tužiteljstvu i policiji, neophodan je uvjet za opstanak sistema. Vršenje kaznenih djela iz oblasti neizravnih poreza može biti podstaknuto nekažnjavanjem ili nedovoljnim kažnjavanjem, što veoma brzo može dovesti do bogaćenja određenih slojeva društva koji postaju elita u ekonomskom i političkom životu. Takvi slojevi društva prvenstveno su loša slika i loši predstavnici naše države jer takvim postupanjem upućuju na ponašanja puna ličnih interesa i vode zemlju ka putu egoizma, što nikako ne bi trebalo predstavljati ideal kojem treba težiti, već upravo suprotno. Jedino odlučna borba, uz primjenu i preventivnih i represivnih metoda suzbijanja prijevara, u kojoj nema mjesta za nedodirljive, treba postati kategorički imperativ ponašanja i djelovanja. ; Tax system of Bosnia and Herzegovina /BiH/ is one of the key factors in keeping the stability and incitement of BiH economy development. VAT frauds are not serious threat just to the incomes of the BiH state but also for functioning of entire market, so we can say that those are special forms of crimes, which cause more material i.e. financial damage than classic crimes and represent extremely socially dangerous behavior of natural persons or legal entities. The fight against VAT frauds, and frauds in general, based on the indirect taxes in all aspects of the system, and especially in the prosecution and the police is necessary requirement for survival of the system. Committing indirect taxes felonies can be incited by non-punishment or insufficient punishment, which in a short time period can bring to enrichment of certain levels of society that become elite in economic and political life. Such levels of society priory give poor image and poor representatives of our state, because with such behavior the same are indicating the behaviors full of personal interests and are leading the country toward the egoism, which should not represent an ideal to reach for at all but quite the opposite. Only the strong fight, with application of preventive and repressive methods of preventing the frauds, in which there are no untouchables, should priory become a categorical imperative in behavior and action.

This paper aims at defining the concept of "geopolitical space of the geopolitics of the Sea" and it analyses the way it is constructed. Given that the notion of geopolitical space in the general sense has been largely neglected in contemporary geopolitical theory, this is not a simple task. The paper deals with a physical space of the World Sea and utilizes the theory of modern human geography in which space is understood as a product of human activity. We argue that there is a significant connection between geopolitics of the Sea and the academic discipline of the International Law of the Sea. This link is taken as the basis for the discussion regarding geopolitical space, which encompasses three teleological elements: the fulfillment of the paper's main objective; the argument regarding the connection of Geopolitics of the Sea with the International Law; and, finally, presenting the political science context of the codification of the modern International Law of the Sea. By using earlier studies, the paper analyses the geopolitical space through ideas of construction within dichotomy, as well as through the process of establishing a community within the international framework. The paper also offers our own theory according to which the geopolitical space is the space of manifestation of geopolitical phenomena. ; Temeljni je cilj rada prikazati na koji način nastaje i šta zapravo jeste "geopolitički prostor geopolitike mora". Argumentacija nije bila jednostavna jer je geopolitički prostor kao pojam u općem smislu zanemaren u recentnoj geopolitičkoj teoriji. U diskusiji smo se bavili fizičkim prostorom Svjetskog mora te koristili teorijom suvremene humanističke geografije u kojoj je prostor proizvod društvene djelatnosti. Iznijeli smo stav da je geopolitika mora posebno disciplinarno povezana s međunarodnim pravom mora. To smo, dalje, iskoristili kao poligon za raspravu o geopolitičkom prostoru, i to s tri teleološka elementa: ispunjenje osnovnog cilja rada; argumentacija veze s pravom; te prikaz politološkog konteksta procesa kodifikacije suvremenog međunarodnog prava mora. Geopolitički prostor smo ispitali kroz postojeće ideje konstrukcije unutar dihotomije, te pri uspostavi zajednice u međunarodnom okviru. Ponudili smo i vlastitu teoriju po kojoj je geopolitički prostor prostor manifestacije geopolitičkih fenomena.