The author discusses the position of the Scandinavian welfare state model in the Scandinavian partisan system and the electoral corps. He proceeds from the Esping-Andersen's typology of welfare states and shows how the Scandinavian model stands out from other countries by the principles of universality, solidarity and level of taxation and by insistence on full employment. Insights of historical institutionalism suggest a corporatist nature of decision-making in Scandinavia and a strong influence of interest groups formed due to the class splits. It is shown that the tripolar structure of the partisan system is characterized by stability and persistence. Research shows the parties' slight tendency to reduce the welfare state, but also the existence of ideological differences on the issue of liberalization. Attitudes of the electorate, on the other hand, show a stable support of the welfare state and an increase of skepticism toward a comprehensive state apparatus. An expansive welfare state seems to be the raison d'etre of Scandinavian politics. Adapted from the source document.
Model novog javnog menadžmenta sadrži javne politike za tržišno usmjerene institucionalne reforme. Zemlje koje su primijenile ovaj model općenito su među prvih dvadeset na globalnim ljestvicama vezanima uz ljudski razvoj, ljudsku slobodu, ekonomsku slobodu, lakoću poslovanja, deregulaciju tržišta, konkurentnost, antikorupcijsku transparentnost i liberalnu demokraciju. Dok su nordijske zemlje uvele vanjsko ugovaranje usluga (outsourcing) i tržišno natjecanje unutar svojih sustava države blagostanja, a Njemačka se snažno usmjerila na privatizacije, anglosaksonske zemlje, a posebice Sjedinjene Države, ugovaraju čak i dijelove nacionalne sigurnosti s privatnim vojnim i obavještajnim pružateljima. Međutim, model novog javnog menadžmenta ne zanemaruje ulogu države, već potiče njezino smanjivanje i otvaranje za tržišno natjecanje, privatizaciju, deregulaciju i transparentnost. Dok je Novi javni menadžment uključiv prema zajednicama i tržištima, primjena ovog modela može poboljšati institucije i upravljanje stvaranjem pretežito horizontalnih struktura, koje osiguravaju veze među različitim dijelovima organizacije i koherentan okvir javnih politika. U konačnici, reforme javnog upravljanja ovise o kritičkom razmišljanju, temeljem multidisciplinarne ekspertize, koja doprinosi inovativnim i inkluzivnim institucijama usmjerenim na rješavanje problema, s dovoljnom razinom građanskih vrlina i društvenog povjerenja. ; The New Public Management model contains public policies for market-driven institutional reforms. Countries that applied this model are generally among the TOP 20 in global rankings concerning human development, human freedom, economic freedom, ease of doing business, market deregulation, competitiveness, anti-corruption transparency and liberal democracy. While the Nordic countries introduced outsourcing and competition within their welfare systems, and Germany strongly focused on privatizations, the Anglo-Saxon countries, and especially the United States, outsource even parts of their national security to private military and intelligence contractors. However, the New Public Management model does not undermine the role of government, but encourages its downsizing and opening for competition, privatization, deregulation and transparency. While the New Public Management is inclusive toward communities and markets, the application of the model can improve institutions and governance by creating predominantly horizontal structures, which ensure connections between different parts of organization and coherent public policy framework. Finally, public management reforms depend on critical thinking, based on the multidisciplinary expertise, which contributes to innovative and inclusive problem-solving institutions, with sufficient level of civic virtues and social trust.
Normalno stanje javne uprave nije stabilnost, nego promjena. Zato reforma javne uprave ne označuje nekakvo izvanredno stanje, nego njezine uobičajene »životne« uvjete. Reforma je temeljno načelo javne uprave. Samo kroz promjene institucija javna se uprava može prilagoditi zahtjevima i uvjetima društvene okoline. Opći cilj upravne reforme je promjena javne uprave u sustav koji sam od sebe reagira na promjene zadataka koji mu se postavljaju i automatski prilagođuje okvir donošenja odluka. Reforma javne uprave mora biti usklađena s političkom racionalnošću i efikasnošću. Važnost i izraženost političkih ciljeva može se razlikovati, a ovisi o pitanjima koja su politički relevantna. Ponekad je to viša razina demokracije i sudjelovanja građana, ponekad poboljšanje javnih usluga, ponekad ograničenje državnih odgovornosti putem deregulacije i privatizacije. Ti su ciljevi suprotstavljeni jedni drugima, jednako kao i reforme javne uprave koje ih pokušavaju doseći. Zbog tih se suprotstavljenosti ne može lako odgovoriti na pitanje jesu li upravne reforme dobre ili loše. One su ujedno i razlog zašto upravne reforme obično ne dobivaju opću podršku čim se ne svode na mjere pukog tehničkog poboljšavanja javne uprave. Nema sumnje da su noviji pokušaji reformi javne uprave u Austriji pozitivni. Austrija poduzima mjere usklađene s trendovima u drugim zemljama usmjerenima prema ograničavanju državnih odgovornosti i poboljšanju efikasnosti javne uprave. Osobito je okvirna primjena akcijskog programa utemeljenog na novom javnom menadžmentu pokazatelj volje i sposobnosti javnih aktera da moderniziraju javnu upravu. U tom se kontekstu može zapaziti da se pojedinci zahvaćeni reformskim mjerama ne opiru znatnije njihovu ostvarenju. Jasno je da se ne mogu ostvariti svi reformski koncepti. Akteri su često prisiljeni na kompromise i djelomično prihvaćanje suprotnih gledišta. Uzevši u obzir sve te aspekte, razumljivo je da novije upravne reforme ne mogu biti zasnovane na jednom općem konceptu obilježenom logičnom usklađenošću svih mjera, nego su projekti koji se sastoje od više dijelova s različitom mjerom ostvarenja. Zato se sadašnje reforme u Austriji ne mogu smatrati uspjehom, nego više od toga – obećanjem za budućnost. ; Reform is the constituting principle of public administration. It is only by this institutional mobility that public administration is able to meet the changing requirements of society. The reform of public administration must comply with political rationality and efficiency. The importance and significance of these goals may differ and depend on the relevant political issues. Sometimes it may be a higher level of democracy and participation, sometimes the improvement of social performances, sometimes reduction of state responsibility by means of deregulation and privatisation. These goals contradict each other as do public reforms themselves. The international trend to reduce state responsibilities and to make public administration more efficient has been met by measures that have also been taken in Austria. In particular, the (tentative) implementation of the action programme provided by the New Public Management is a signal for the will and ability of all public actors to modernize public administration. It is evident that the reform concepts could not be realized one to one. The actors were often forced to compromise and to meet the opponents halfway. It is also understandable that the recent public reform cannot be seen as a general concept characterized by logical consistency but as a project consisting of several parts with different levels of realization. Therefore, the ongoing reforms in Austria do not only have to be seen as a success but more than this as a promise for the future.
U radu se istražuje kako zastupnici u Hrvatskom saboru percipiraju političku moć korisnica materinskih domova u Hrvatskoj te kakve iznose naknada iz sustava socijalne skrbi (zajamčene minimalne naknade i naknade za troškove stanovanja) zastupnici smatraju primjerenima korisnicama nakon otpusta iz domova. Konačno, istražuje se postoji li povezanost između percepcije zastupnika o političkoj moći korisnica i naknada iz sustava socijalne skrbi koje zastupnici predlažu. Percepcija o političkoj moći korisnica iskazana je kao stav zastupnika o značajnosti udjela korisnica u glasačkoj snazi Hrvatske te o sklonosti zastupnica mobilizaciji i pristupanju javnim dužnosnicima. Istraživanje je provedeno anketiranjem zastupnika, a rezultati daju naslutiti kako zastupnici vjeruju u nesklonost korisnica mobilizaciji i obraćanju javnim dužnosnicima. Međutim, najveći dio zastupnika niti se slaže niti ne slaže s tvrdnjom da je udio korisnica materinskih domova u ukupnoj glasačkoj snazi Hrvatske beznačajan. Zastupnici su, u prosjeku, predložili iznose zajamčene minimalne naknade i naknade za troškove stanovanja koji su znatno viši od iznosa koje je na temelju zakona zaista moguće ostvariti u sličnim situacijama. Također, rezultati pokazuju kako zastupnici koji iskazuju veći stupanj slaganja s tvrdnjom da korisnice materinskih domova nisu sklone mobilizaciji predlažu manji iznos zajamčene minimalne naknade i manji iznos naknade troškova stanovanja za pomoć majkama nakon otpusta iz domova. Međutim, nije dokazana povezanost percepcije zastupnika o udjelu korisnica u ukupnoj glasačkoj snazi Hrvatske s iznosima naknada koje su zastupnici predlagali, kao ni povezanost predloženih iznosa s percepcijom zastupnika o tendenciji korisnica da se za pomoć obrate javnim dužnosnicima. ; This paper explores how members of the Croatian Parliament perceive the political power of maternity home users in Croatia, expressed as Parliament members' views on the voting strength of maternity home users, propensity to mobilize and propensity to approach public officials for help. Additionally, it explores the benefit amounts of the welfare system they consider appropriate for users upon exiting maternity home (specifically the guaranteed minimum benefit and assistance of housing settlement costs). Ultimately, the paper investigates whether there is a correlation between the Parliament members' perceptions of the political power of maternity home users and the benefits of the welfare system proposed by the members. The results of a survey suggest that members of Parliament believe that maternity home users are reluctant to mobilize and approach public officials for help, while members neither agree nor disagree with the statement that the share of maternity home users in the total voting strength of Croatia is insignificant. Members of the Parliament proposed a guaranteed minimum benefit and amount of assistance in the settling of housing costs that are significantly higher than amounts actually achievable in similar situations under Croatian law. Also, the results show that members of the Parliament who express a greater degree of agreement with the statement that maternity home users are not likely to mobilize are proposing a lower guaranteed minimum benefit and a lower amount of assistance in the settling of housing costs. However, no correlation was found between Parliament members' perceptions of the maternity home users' voting strength and the amounts of welfare benefits proposed by Parliament members. There was also no correlation found between the members' perceptions of the maternity home users' tendency to approach public officials for help and the amounts of welfare benefits proposed by Parliament members.
The author discusses the concept of state neutrality through the debate led by political theorists over the last 30 years. The notion of neutrality is presented as crucial for legitimacy & the scope of liberal-democratic government & also as an institutional solution of the rising cultural, religious, & moral plurality of contemporary Western societies. Starting with Rawls's theory of justice, the article continues with Nozick's libertarian criticism, MacIntyre's criticism of liberalism, & the arguments of Sandel, Taylor, & Raz (respectively) about the incompatibility of the concepts of the common good & state neutrality. The author discusses relations between neutrality & the welfare state, plurality of values, public policy, & the common good. In conclusion, the author distinguishes neutrality of principle & neutrality of public policy, advocating for the former understanding of the notion of neutrality. 22 References. Adapted from the source document.
The author looks into the methodological features of public choice theory. Drawing on James Buchanan's contribution, he demonstrates the differences between that kind of approach (often dubbed political economy) vs welfare economics & mainstream economics. Unlike welfare economics, which tries to work out the optimal state of allocation & distribution of economic resources by using certain logical rules based on Pareto principles, or mainstream economics, which tries to identify the improvements in observable economic categories (such as national income or investment consumption), political economy encompasses the process of collective decision making, ie, politics. In this, the efficacy criterion is the extent of consent (consensus) in collective decision making. The author concludes that Buchanan & G. Tullock's joint contribution in The Calculus of Consent paved the way for introducing a legitimate categorical mechanism for investigating the costs of political decision making in political science. 3 Figures, 25 References. Adapted from the source document.
This paper examines how the individual and country-level factors affect the childcare financing attitudes, particularly the effect of socialization in a particular welfare regime. This area of research is fraught with methodological and conceptual issues, including the over-reliance on Esping-Andersen's regime typology. Therefore, the authors also investigate whether a more family-policy-nuanced categorization of welfare regimes better accounts for the cross-country variations in childcare attitudes. Using the 2012 ISSP data, the authors conducted the multilevel analysis of 24 European countries, and while the effect of most predictors is generally consistent with the previous research, this study's most important finding is that the alternative Leitner's "Varieties of Familialism" typology better accounts for the cross-national variations in childcare attitudes than the classical Esping-Anderson's typology. This speaks of the importance of a programmatic approach in the welfare state attitudes analysis which links the public support for specific social programs to its unique characteristics. ; U radu se analizira kako čimbenici na individualnoj i državnoj razini utječu na stavove o financiranju skrbi za djecu, a posebno se analizira učinak socijalizacije u određenom socijalnom režimu. Ovo područje istraživanja obiluje metodološkim i konceptualnim pitanjima, uključujući prekomjerno oslanjanje na Esping-Andersenovu tipologiju režima. Stoga autori istražuju objašnjava li kategorizacija socijalnih režima koja je više usmjerena na obiteljsku politiku varijacije u stavovima prema skrbi za djecu u različitim državama. Koristeći podatke iz ISSP za 2012. godinu, autori su proveli višerazinsku analizu 24 europske države i dok je učinak većine prediktora uglavnom u skladu s prijašnjim istraživanjima, najvažnije otkriće ove analize je da Leitnerova tipologija "vrsta familijalizma" bolje objašnjava varijacije u stavovima o skrbi o djeci u različitim državama nego što to čini klasična Esping-Andersenova tipologija. To svjedoči o važnosti programatskog pristupa u analizama stavova socijalne države koji povezuju javnu podršku specifičnim socijalnim programima s njihovim jedinstvenim značajkama.
This paper presents the Brazilian specificities of the development of its public health and social assistance policies since the re-democratization process in the 1980s until today. Besides, it presents a wide range of conflicts between the economic interests and the political activism accountable for the advances of the public policies implementation. This evolution is presented as a subsidy to the reader's understanding of the development of a clinical solution for non-conventional settings specific to the Brazilian social and economic reality. Successful clinical experiences in health and social assistance based on phenomenology are presented, not only for diagnosis purposes, namely for understanding the people, for the context in the question, as well as the successful management development. The first case describes the provision of a peripatetic group therapy service, prior as a walking clinical practice, where the notion of territoriality and the dynamics of group interaction facilitate the understanding of the patients, while the intrinsic condition of the work also facilitates the establishment of transferential relationships. The second case describes the complexity of social welfare policy challenges through the clinical intervention while presenting a family in a social and economic vulnerability context. ; Rad prikazuje brazilske specifičnosti razvoja politike javnog zdravstva i socijalne pomoći od procesa redemokratizacije 80-ih godina prošlog stoljeća do danas. Osim toga, predstavlja širok raspon sukoba između ekonomskih interesa i političkog aktivizma koji je odgovoran za napredak u provedbi javnih politika. Ova evolucija predstavljena je kao subvencija razumijevanju razvoja kliničkog rješenja za nekonvencionalna okruženja, specifična za brazilsku društvenu i ekonomsku stvarnost. Prikazana su uspješna klinička iskustva u zdravstvenoj i socijalnoj pomoći temeljena na fenomenologiji, ne samo u svrhu dijagnoze, odnosno razumijevanja ljudi, konteksta, kao i uspješnog razvoja menadžmenta. Prvi slučaj opisuje pružanje usluge peripatetičke grupne terapije, prije kao hodajuće kliničke prakse, pri čemu pojam teritorijalnosti i dinamika grupne interakcije olakšavaju razumijevanje pacijenata, dok intrinzično stanje rada također olakšava uspostavljanje transferencijalnih odnosa. Drugi slučaj opisuje složenost izazova politike socijalne skrbi kroz kliničku intervenciju uz predstavljanje obitelji u kontekstu socijalne i ekonomske ranjivosti.
U radu se razmatra potencijalni doprinos socijalnih inovacija jačanju socijalne kohezije i ublažavanju učinaka krize. U politikama i programima financiranja Europske unije socijalne inovacije prepoznaju se kao važan doprinos jačanju socijalne kohezije, koja slabi uslijed krize i povećane socijalne ranjivosti. Istovremeno, pokazuje se da su socijalne inovacije u hrvatskom kontekstu i dalje slabo poznat koncept priređivačima politika, stručnjacima i široj javnosti. Nalazi i zaključci rada temelje se na empirijskom istraživanju provedenom u okviru međunarodnog FP7 projekta WILCO – Welfare Innovations at Local Levels in Favour of Cohesion, unutar kojeg su studirani izabrani gradovi (u Hrvatskoj su to bili Zagreb i Varaždin); obilježja njihovih socijalnih sustava te su analizirani identificirani primjeri socijalnih inovacija. Lokalni socijalni sustavi gradova u istraživanju tek djelomično odražavaju karakteristike nacionalnih socijalnih režima, a otvorenost i podrška lokalnih vlasti ključna je za razvoj i održivost socijalnih inovacija. Većina istraživanih inovacija je u području usluga, iako se inovacije prepoznaju i u inovativnim instrumentima regulacije i socijalnih prava, novim oblicima vladavine te novim modalitetima rada i financiranja organizacija te one mogu utjecati na postupne promjene samih lokalnih socijalnih sustava. U hrvatskom kontekstu razlikujemo tri tipa socijalnih inovacija: (1) inovacije koje nastaju u javnom sektoru, uz podršku stručnjaka izvan sektora, (2) inovacije koje dolaze iz inozemstva, kao rezultat inozemnih financijskih programa te (3) inovacije koje dolaze iz civilnog društva, temeljem samoorganizacije građana. Dok se u primjerima nekih zapadnoeuropskih gradova javni sektor sa svojim profesionalnim kapacitetima prepoznaje kao važan proizvođač socijalnih inovacija, u Hrvatskoj prijašnja iskustva te istraživanja provedena u projektu sugeriraju da većina socijalnih inovacija dolazi iz civilnog društva, pri čemu je razina kulturnog i socijalnog kapitala važan preduvjet razvoja i uspjeha inovacija. ; This paper discusses a potential contribution of social innovations to strengthening social cohesion and mitigating the effects of the crisis. In EU funding policies and programs, social innovations are recognized as an important contribution to strengthening of social cohesion, which has weakened due to the crisis and increasing social vulnerability. At the same time, it is shown that social innovations in the Croatian context are still a concept poorly understood by policy creators, experts, and the general public. The findings and conclusions of the paper are based on the empirical research conducted within the international FP7 project WILCO - Welfare Innovations at Local Levels in Favour of Cohesion, which studied the selected towns (in Croatia Zagreb and Varaždin) and characteristics of their social systems, and which analyzed identified examples of social innovations. Local social systems of cities included in the research reflected the characteristics of national welfare regimes only partially, and the openness and support of local authorities is crucial for the development and sustainability of social innovations. Most of the studied innovations were in the field of services, although innovations were also recognized in innovative instruments of regulation and social rights, the new forms of governance and new modes of work and funding of organizations, and they can have an impact on the gradual changes of the local social systems. In the Croatian context, three types of social innovations can be distinguished: (1) innovations occurring in the public sector, with the support of experts from outside the industry, (2) innovations that come from abroad, as a result of foreign financial programs, and (3) innovations coming from civil society, based on the self-organization of citizens. While in the examples of some Western European cities the public sector with its professional capacity is recognized as an important producer of social innovations, in Croatia, past experiences and the research conducted within the project suggest that most social innovations come from civil society, where the level of cultural and social capital is an important prerequisite for the development and success of innovations.
O razlozima iseljavanja iz Hrvatske do sada se najčešće pisalo s aspekta politike useljavanja u pojedine države, a manje politike iseljavanja iz domovine. Ovim se radom stoga žele pokazati razvojne faze iseljeničkoga režima u socijalističkoj Jugoslaviji/Hrvatskoj, što će se pratiti preko angažmana mjerodavnih institucija u Hrvatskoj s posebnim naglaskom na ulogu Komisije za iseljenička pitanja. U analizi će poslužiti fondovi Hrvatskoga državnog arhiva vezani uz institucije (uprava i javne službe), pisma iseljenika za emisiju Radio-televizije Zagreb "Našim građanima u svijetu", kao i anketni upitnici radnika na privremenom radu u Saveznoj Republici Njemačkoj. Na temelju navedenih izvora želi se dokazati da se vlast u socijalističkoj Hrvatskoj brinula o sudbini iseljenika i povratnika, ali i radnih migranata (gastarbajtera), otvarajući prostor za ono što danas nazivamo javno-privatnim partnerstvom u pružanju usluga migrantima. ; The reasons for emigration from Croatia have thus far been analysed mostly from the aspect of immigration policy, but less often from the aspect of the policies of emigration to individual countries. Therefore, it was not even possible to monitor the continuity of Croatian policy towards the emigration, whose connections with previous periods significantly influenced the phases of emigration and return of the population in the socialist period. Precisely for this reason, the aim of this paper is to present a broader picture of the reaction of socialist Yugoslavia/Croatia to the emigration and the return of the population in the period from 1945 to 1970. This was monitored through the reactions of the government and the administrative apparatus (institutions and legislation), with special reference to the involvement of relevant institutions (administrations and public services) in Croatia, which played a key role in organising activities related to emigration and return. Among them, the Commission for Emigrant Issues stood out the most, having one of the more complex roles related to emigration/return observed through its scope, adopting normative acts, and cooperating with other institutions in Croatia (Croatian Heritage Foundation, Radio-Television Zagreb, Institute for Migration, Section of Social Psychology, University of Zagreb). Of particular interest was the cooperation with the last on the development of an emigrant survey, which was the beginning of sociological, economic, and socio-psychological research on the phenomenon of work outside the homeland (or guest worker experience). Based on the analysis, we prove that the government in socialist Croatia cared about the fate of emigrants and returnees by making room for what we now call public-private partnerships in providing services to emigrants—in other words, that emigration policy played an important role in building a welfare state in Yugoslavia/Croatia. Therefore, the approach to the topic was based on works in the field of social policy, while the analysis was made using the funds of the Croatian State Archives related to institutions (administrations and public services), letters from emigrants for the Radio-Television Zagreb show To Our Citizens in the World, and survey questionnaires for temporary workers in the Federal Republic of Germany.
Zajednička poljoprivredna politika (ZPP) ustanovljena 1962.god. je najznačajnija javna politika na koju odlazi velik dio proračuna Europske unije. Nakon 30 godina stabilnosti, ZPP prolazi kroz prvu značajnu reformu 1992., poznatijom kao MacSharryjeva reforma. Zatim slijede Agenda 2000 (1999.), Srednjoročni pregled (eng. Mid-Term Review, MTR 2003.), Zdravstveni pregled (eng. Health-Check, 2008.), Reforma ZPP-a 2013.-2020. i Reforma nakon 2020. Početkom 1990.-ih, kroz trgovinske pregovore u sklopu GATT-a (današnjeg WTO-a) na međunarodnoj razini se postiže dogovor, Sporazum o poljoprivredi, čime su se postavile prihvatljive i neprihvatljive mjere agrarne politike. Promjenom stavova društva o poljoprivredi i njezinom financiranju, unazad 30-ak godina, mijenjali su se i ciljevi agrarne politike, te oni sada obuhvaćaju zaštitu okoliša, krajobraz, dobrobit životinja, kvalitetu i sigurnost hrane. ; The Common Agricultural Policy (CAP) established in 1962 is the most important public policy to which a large part of the European Union budget goes. After 30 years of stability, the CAP is undergoing its first significant reform in 1992, better known as the MacSharry reform. This is followed by Agenda 2000 (1999), Mid-Term Review (MTR 2003), Health-Check (2008), CAP reform 2013-2020. and CAP post 2020 reform. In the early 1990s, through trade negotiations under the GATT (today's WTO), an agreement was reached at the international level, the Agreement on Agriculture, which set out acceptable and unacceptable agricultural policy measures. With the change in society's attitudes towards agriculture and its financing, over the past 30 years, the goals of agricultural policy have changed, and they now include environmental protection, landscape, animal welfare, quality and food safety.
Društveno odgovorno poslovanje (DOP) definira se kao inteligentna i objektivna briga poduzeća za dobrobit društva što ograničava ponašanje pojedinaca i korporacija od krajnje destruktivnih aktivnosti, bez obzira na to koliko one brzo bile profitabilne te vodi u smjer pozitivnih doprinosa dobru ljudi što može biti definirano na različite načine. Nadalje, DOP podrazumijeva politike i programe privatnih poduzeća koji idu izvan zakonskih obveza kao odgovor na pritiske javnosti i očekivanja društva te podrazumijeva pažnju s kojom se na etičan i društveno odgovoran način odnosimo prema interesno-utjecajnim skupinama koje se nalaze izvan, ali i unutar organizacije. U ovom radu pokušat će se sagledati važnost i značenje termina društveno odgovorno poslovanje poduzeća onako kako ga opisuju brojne definicije koje upućuju da se uz ispunjavanje zakonskih obveza, u osnovi radi o investiranju u ljudski kapital, okoliš i odnose s okolinom ad intra i ad extra, a u fokusu rada bit će eksterni elementi i doprinosi društveno odgovornom poslovanju poput kulturoloških, religijski i ekoloških doprinosa i zahtjeva. Na temelju ukratko predstavljenih kulturoloških, religijskih i ekoloških doprinosa i zahtjeva, zaključak rada pokušat će ponuditi smjernice za što je moguće kvalitetniju implementaciju društveno odgovornog poslovanja u jedno društvo. ; Corporate social responsibility (CSR) is defined as an intelligent and objective concern of a company for the wellbeing of a society which limits the behavior of individuals as well as corporations from highly destructive activities, regardless of their profit-making potential. It should lead into the direction of positive contributions to the welfare of people, which can be specified in different ways. In addition, CSR implies private companies' policies and programmes which go beyond the legal obligations as a response to public pressure and expectations of society and entails ethical as well as socially responsible attention to interest groups which are both outside and inside an organization. In this paper we will try to consider the importance and meaning of the corporate social responsibility within one company in the way it has been described in numerous definitions in which it was pointed that along with the fulfillment of the legal obligations it is actually about the investment in human capital, environment, and relationships with environment ad intra and ad extra. Our focus will be on the external elements and the contributions to the corporate social responsibility such as cultural, religious, and ecological contributions and demands. On the basis of briefly presented cultural, religious, and ecological contributions and demands, in the conclusion of this paper, we will try to offer directions for high-quality implementation of corporate social responsibility into a society.
U ovom radu analizira se ravnoteža između učinkovitosti i pravednosti u poreznom sustavu. Dok se učinkovitost obično odnosi na to koliko se dobro u nekom gospodarstvu dodjeljuju ograničeni resursi da bi se zadovoljile potrebe potrošača, cilj pravednosti je analizirati distribuciju resursa. Stoga je povezan s pojmovima poštenja i socijalne pravde. Učinkovitost se bavi optimalnom proizvodnjom i alokacijom resursa unutar dostupnih čimbenika proizvodnje. U poreznom sustavu učinkovitost znači sposobnost ubiranja dovoljnih javnih prihoda putem najvećeg mogućeg pojednostavljenja poreznog sustava. Pravednost analizira kako se dostupni resursi raspodjeljuju unutar društva. Okomita pravednost bavi se relativnim dohotkom i dobrobiti stanovništva ili time koliko se pravedno raspodjeljuju dostupni resursi. To može značiti više porezne stope za građane s većim primanjima. Vodoravna pravednost temelji se na uvjerenju da bi građani s istim dohotkom trebali plaćati poreze prema istoj poreznoj stopi. Cilj rada je identificirati uvjete pod kojima nema konflikta između pravednosti i učinkovitosti u poreznom sustavu. Porezni sustav je glavni instrument vlade za redistribuciju dohotka, ali postoji potencijalna ravnoteža između pravednosti i učinkovitosti. Ideja je odrediti one mjere koje potiču veću pravednost, ali ne utječu ili vrlo malo utječu na učinkovitost. Drugim riječima, namjera je rada odrediti mjere politike kojima se međusobno podupiru pravednost i učinkovitost i porezne mjere koje možda mogu omogućiti učinkovitiji fiskalni sustav. ; The paper examines the efficiency and equity trade-off in the tax system. While efficiency usually recounts to how well an economy assigns limited resources to meet the needs of consumers, the goal of equity is to analyse the distribution of resources. Thus, it is related to the concepts of fairness and social justice. Efficiency deals with the optimal production and allocation of resources within the available production factors. In the tax system, efficiency means the ability to collect sufficient public revenues by making a tax system as simple as possible. Equity examines how available resources are distributed in the society. Vertical equity deals with the relative income and welfare of the population or with how equitably available resources are distributed. It may imply higher tax rates for citizens with higher incomes. Horizontal equity is based on the belief that earners with the same income should pay taxes at the same tax rate. The aim of the article is to identify those conditions under which there is no conflict between equity and efficiency in the tax system. The tax system is the government's main lever to redistribute income, but there is a potential balance between equity and efficiency. The idea is to determine policy measures which stimulate greater equity, but have no or little effect on efficiency. In other words, our intention is to find out policy actions where equity and efficiency support each other and where tax measures may perhaps even enable a more efficient fiscal system.