The outbreak of the COVID-19 (Coronavirus) pandemic in early 2020 reminded many people in the Balkans of the somewhat forgotten case of Variola vera (small pox) epidemic in the former Socialist Federal Republic of Yugoslavia (SFRY) in 1972. The example of the former Yugoslav state, which managed to conduct fast and effective vaccination of about 18 million citizens and declare the end to the epidemic within two months, has been increasingly emphasized in public. By contrast, the ex-Yugoslav republics have been fighting the (COVID-19 pandemic for the past two years, unsuccessfully for the most part. In this context, the experience of the former SFRY could be valuable and instructive for the successor states in the fight against the current pandemic. In this paper, the author attempts to provide an insight into the regulations that were in force in the SFRY before, during and after the outbreak of the Variola Vera epidemic, both at the federal level and in individual republics. Taking into consideration the historical and political circumstances and the development of new technologies from 1972 to the present time, the author aims to address the following question: is the legal framework of a state the decisive factor in combating serious infectious diseases, or may the non-legal factors prevail over legal regulation and dictate the direction of the epidemic?
This study examined whether there were statistically significant differences in the level of expression of certain stress coping strategies during exam-taking among students. What was also tested was the correlation of coping strategies with the satisfaction with one's performance on the written exam, and also whether certain exam coping strategies and satisfaction with one's performance could be statistically significant predictors of the grade students obtained on the exam. The sample included 111 students (28 male and 83 female) attending the second year of the Pedagogical Faculty in Vranje. Before the written exam, the students completed the α scale from the KON6 test battery, which served as a measure of anxiety. The main idea in applying this scale was to assess whether students appraised the upcoming exam as a source of stress. Immediately after they finished the exam, they were given the Coping with test situation scale. In the end, the students were asked to rate how satisfied they were with their performance on the previously completed written exam. The results of ANOVA with repeated measures have shown that there was a statistically significant difference regarding the level of expression of certain stress coping strategies during the exam, where the most prominent was the problem-focused one. Satisfaction with one's performance on exam was in the statistically significant negative correlation with emotion-focused and imagination/distraction coping strategies. Statistically significant predictors of students' grades proved to be the satisfaction with their own test performance and imagination/distraction coping strategy. Although the results indicated that the problem-focused coping strategy is the most prominent one, the imagination/distraction coping strategy is the one that had the most influential negative impact on the exam performance.
The main goal of this research was to investigate some of the psychometric properties of the Narcissistic Personality Inventory – reliability, applicability of a seven-factor structure and its construct validity for a sample of the Serbian population. For this purpose, a 40-item Narcissistic Personality Inventory – NPI and Rosenberg's Global Self-esteem scale were distributed via internet to 150 participants of both sexes, aged 19 – 56. Investigation of internal consistency of NPI was satisfactory – Cronbach alpha coefficient was 0.87. Also, the seven-factor structure of NPI found with the American sample did not correspond well to the factor structure found in the present study. The total scale score correlated with self-esteem, thereby supporting the validity of the scale.
Abstract 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) performance. Reforms of tax systems of transition 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 performance and the amount of revenue that could be collected by indirect taxation. 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. The subject of this paper is an analysis of the factors that influence the efficiency of VAT collection in Serbia. The main objective of the paper is to examine the impact of the change in the standard rate, which is the result of the reforms carried out in 2012, on the performance of VAT. Regression analysis was applied to the data series for the period 2005-2016.The results show that the change in the standard rate had a statistically significant negative impact on VAT performance. Our analysis also indicates that the economic growth rate has reflections on VAT collection. A strong positive correlation between the economic growth rate and VAT performance was calculated.
Indirect taxes have a significant place in developing EU countries' tax systems. The article sums up scholars of different scientists, dealing with the impact of VAT efficiency determinants. The purpose of this study is to investigate the determinants of VAT collection efficiency in the EU developing countries. The study relies on relevant data in transparent international statistical databases, covering the period from 1997 to 2017. The main research question in this paper is: does rise in value added tax rate negatively affect VAT collection efficiency in the EU developing countries. Accordingly, one of the independent variables included in the survey is standard annual VAT rate. In addition to standard VAT rate, as a determinant of VAT collection efficiency, we analyze: economic growth rate, export of goods, export of services, wages and salaries, household consumption. The hypotheses set are analyzed using correlation and regression analyses. Empirical results show a positive effect of economic growth rate, export of goods, and the negative effect of two variables: standard VAT rate and household consumption. The two observed variables, export of services and wages and salaries, do not show a statistically significant effect. The results obtained using appropriate statistical tools serve as guidelines to macroeconomic policy makers to generate higher tax revenues from VAT. By analyzing the C-efficiency determinant, we design a relevant development strategy approach for economically underdeveloped EU countries. ; Indirect taxes have a significant place in developing EU countries' tax systems. The article sums up scholars of different scientists, dealing with the impact of VAT efficiency determinants. The purpose of this study is to investigate the determinants of VAT collection efficiency in the EU developing countries. The study relies on relevant data in transparent international statistical databases, covering the period from 1997 to 2017. The main research question in this paper is: does rise in value ...
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.
Many environmental and natural resource problems, which have been solved in developed countries with the use of appropriate instruments, are becoming increasingly common in developing countries. Due to poverty, the efficiency of conceiving environmental policies and minimizing costs, are inherent issues of these countries. The aim of this paper is to highlight the importance of environmental taxes in developing countries, as environmental taxes are an instrument of environmental policy that convenes with the level of their development. Most countries today pay great attention to environmental taxes. However, in the tax systems of developing countries, their significance is neglected. We analyzed 12 developing countries, which are members of the European Union, with the tendency to point out the benefits they could have from environmental taxes. A regression analysis was applied on the data series for the period 2001-2016. The results of the model show that the growth of tax revenues from ecological taxes implicitly increases the state allocation in the field of environmental protection. ; Mnogi problemi zaštite životne sredine i prirodnih resura, koji su rešeni u razvijenim zemlјama primenom odgovarajućih instrumenata, postaju sve veći u zemlјama u razvoju. Zbog siromaštva, efikasnost koncipiranja ekološke politike i minimiziranje troškova, predstavlјaju inherentna pitanja ovih zemalјa. Cilј ovog rada je da istakne značaj ekoloških poreza u zemlјama u razvoju, shodno tome da ekološki porezi predstavlјaju instrument ekološke politike koji konvenira nivou njihove razvijenosti. Većina zemalјa, danas, veliku pažnju posvećuje ekološkim porezima. Međutim, u poreskim sistemima zemalјa u razvoju, njihov značaj je delastiran. Analizirali smo 12 zemalјa u razvoju, koje su članice Evropske Unije, sa tendencijom da ukažemo na benefite koje bi one mogle imati od ekoloških poreza. Sprovedena je regresiona analiza na seriji podataka za period 2001-2016. godine. Rezultati modela pokazuju da rast poreskih prihoda od ekoloških poreza, implicitno povećava i izdvajanja države u oblasti zaštite životne sredine.
