Suchergebnisse

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.

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.

1. Round Table: Discussion on the direct trade among developing countries. Zagreb, Yugoslavia, 12 to 14 September, 1973. Report. 45 S.; 3. Round Table: Financial co-operation among developing countries. Zagreb, Yugoslavia, September 15 to 19, 1975. Proceedings. V,387 S.; 4. Round Table on industrial co-operation among developing countries. Zagreb, September 13-17,1976. Proceedings. XII,179 S.; 5. Round Table: Technical and economic co-operation among developing countries. Zagreb, September 12-16, 1977. Proceedings. VIII,414 S

Analysis of efficiency of (judicial) mediation in Serbia and other European countries (Italy, Switzerland, the Netherlands and Denmark) illuminates the causes of poor representation of this legal institution in our country. Analysis of mediation in Italy, culturally most closely resembling country to Serbia, indicates that a legalistic approach to the promotion and implementation of mediation, especially if it is heterogeneous, is not efficient. On the other hand, countries that have implemented a bottom-up approach ('first applied, and then regulate'), such as the Netherlands and Denmark, have developed efficient mediation system. Switzerland, a country that relied on an approach based on the promotion of culture of mediation, has a mediation system that has not been developed to the extent to the developed system of conciliation. In any case, the Italian experience has taught us that the regulation of mediation is not a sure path to success in the implementation of this legal institution; Swiss experience highlights the importance of developing a culture of peaceful settlement of disputes; Dutch and Danish experience emphasizes pragmatism in the promotion and implementation of mediation. Since Serbia lacks an efficient regulatory framework of mediation, culture of peaceful dispute settlement and pragmatism in implementation of this legal institution, it seems that the experiences, for the purpose of analysis, observed countries are more than useful.

Official development assistance (ODA) implies the movement of capital with a minimum of one quarter of grant. It was established in the second half of the previous century, with the aim of getting developed countries to set aside a part of their gross domestic product (GDP) as an aid intended for developing countries. In the European Union, development assistance implies a policy which was established at the very beginning of the integration process, but it was not until the Treaty on the European Union was signed that it obtained its legal basis. Today, the European Union is a key partner of developing countries, and together with member states it ensures more than a half of the ODA assets. The countries of the Western Balkans are categorized among the developing countries and receive aid via loans and grants from developed countries and international institutions. The European Union's support is divided into the aid intended for the countries that are in the process of accession and the aid which is meant for other, less-developed countries. The distinction between these two forms of assistance is very difficult, because the character of the support changes in the course of accession process. The scientific problem that this paper deals with pertains to identification of the intensity of the European Union Official Development Assistance and the level of development of the Western Bal-kans. The assets of the European Union's assistance to the region of the WesternBalkans are necessary, yet not sufficient for achieving a higher level of developmentand the European standards in all directions.

This article presents results of the research in contemporary trends of international economic inequality. The author argues that international economic inequality is a bidirectional and complex concept. The bidirectionality and complexity of the concept is reflected in the fact that there are countries that concurrently converge to or diverge from the most developed countries in terms of their economic development. The key finding presented here is the rise of economic inequality between countries, especially between the poorest and the richest countries. The exceptions are some countries that have made significant progress in the period from 2000 to 2014 in reducing the economic inequality in comparison to the richest countries. The most important factors that have contributed to their progress are distinctive economic institutions and development policies of those countries, as well as the effects of the financial crisis since 2007-2008, which caused a decade-long stagnation in the most developed parts of the world. ; Rad je posvećen istraživanju savremenih trendova međunarodne ekonomske nejednakosti. Namera autora u ovom radu jeste da ukaže da je međunarodna ekonomska nejednakost dvosmeran i složen koncept. Dvosmernost i složenost tog koncepta se ogleda u činjenici da istovremeno postoje zemlje koje se u pogledu razvoja udaljavaju ili približavaju najrazvijenijim državama. Ključni zaključak rada jeste da ekonomska nejednakost između država raste, posebno između najsiromašnijih i najbogatijih država. Izuzetak su pojedine zemlje koje su u periodu od 2000. do 2014. godine učinile značajan iskorak u smanjenju ekonomske nejednakosti u usporedbi sa najbogatijim državama. Najvažnije faktore koji su doprineli tom napretku čine osobene ekonomske institucije i razvojne politike tih država, kao i finansijske krize i višedecenijska stagnacija u najrazvijenijim delovima sveta.

The process of globalization is a logical process of internationalization, caused by deregulation and liberalization, as well as the development of information and communication technologies. To perform an isolationist policy today is completely absurd. Therefore, the main goal of each national economy is to be engaged in international trade while retaining sovereignty and achieving sustainable development, and this is only possible if we realize that not all economic activities are qualitatively the same as the drivers of economic development, and that globalization and free trade can create an automatic economic harmony. Countries that specialize in the export of raw materials will sooner or later experience the opposite effect from economies of scale, namely declining yields. Sustainable development today is a kind of monopoly on the production of advanced goods and services, in which rich countries experience one explosion of productivity for another. In the first part of the paper, we analyze the effects that abstract theories of classical liberal economies have on the poor countries, as well as the neoliberal policies that the World Bank, the International Monetary Fund and the World Trade Organization today apply to developing countries. In the second part of the paper, we analyze examples of countries whose economic prosperity is the result of a smart and pragmatic mix of market incentives and governance. In the third part of the paper we give recommendations for the new development and trade policy of Serbia. In the last part of the paper, we point to the importance of branding as a factor in the export competitiveness of the company. ; Proces globalizacije je logičan sled internacionalizacije, uzrokovane deregulacijom i liberalizacijom, kao i razvojem informacionih i komunikacionih tehnologija. Voditi izolacionističku politiku danas je potpuno besmisleno. Zato je osnovni cilј svake zemlјe – uklјučiti se u međunarodne trgovinske tokove i pri tome zadržati suverenitet i ostvariti održivi razvoj, a to je jedino moguće ako shvatimo da nisu sve privredne delatnosti kvalitativno iste kao nosioci privrednog razvoja i da globalizacija i slobodna trgovina mogu stvoriti automatsku ekonomsku harmoniju. Zemlјe koje se specijalizuju za izvoz sirovina doći će pre ili kasnije do suprotnog efekta od ekonomije obima, naime do opadajućih prinosa. Održivi razvoj danas predstavlјa neku vrstu monopola na proizvodnju naprednih dobara i usluga, u kome bogate države doživlјavaju jednu eksploziju produktivnosti za drugom. U prvom delu rada analiziramo efekte koje su apstraktne teorije klasične liberalne ekonomije imale na siromašne zemlјe, kao i neoliberalnu politiku koju danas Svetska banka, Međunarodni monetarni fond i Svetska trgovinska organizacija primenjuju u zemlјama u razvoju. U drugom delu rada analiziramo primere zemalјa čiji je ekonomski prosperitet rezultat pametne i pragmatične mešavine tržišnog podstreka i državnog upravlјanja. U trećem delu rada dajemo preporuke za novu razvojnu i trgovinsku politiku Srbije. U poslednjem delu rada ukazujemo na značaj brendiranja kao faktra u izvoznoj konkurentnosti preduzeća

Mediterranean cooperation is dealt with in the context of the creation of the Euromediterranean zone. The European Union has been developing various modes of cooperation with non-member Mediterranean countries by signing association agreements or cooperation agreements. The new European states, created after the disintegration of former socialist federations demonstrate interest for the Mediterranean cooperation, though they tend to have different attitudes towards it. Their interest is solely based on the fact that the Mediterranean cooperation has not been standardized and that it has a poorly developed institutional framework. To these countries this enables and facilitates to tune in from time to time, when it suits their purposes. Regarding the role of the new states, the author distinguishes between two types of cooperation: (a) autonomous regional cooperation, which is not beneficial for the new states (e.g. those on the Balkans) and (b) occasional, specialized and dispersed cooperation which might attract the countries of Central and Eastern Europe. (SOI : PM: S. 176)

The Croatian Constitution belongs into the category of pioneer constitutions in the Eastern European countries and its content-related achievement cannot be appraised outside the context in which it has been merged. Unlike some other Eastern European constitutions, it does not include the context of transitional experience. Consequently, the author analyzes the 1991 Croatian Constitution via several foci of comparison: The Preamble culture in the introductory article, Basic provisions and fundamental values provision, fundamental human rights, constitutional court, and others. In the conclusion, the author claims that the Croatian Constiuition is a solid foundation for developing today's type of constitutional state. (SOI : PM: S. 55)

The concept of corporate environmental responsibility is under-implemented in developing countries, especially in those where there is insufficient application of environmental legislation regulating the way in which the business activities of the participants are carried out. In the face of insufficient government support, many multinational corporations, in collaboration with the World Business Council for Sustainable Development, have initiated collective action to adopt best environmental practices in their industries to better protect the environment. It is about adopting green programs, and this is characteristic of corporations in the cement industry, which face many challenges such as: lack of raw materials, depletion of fossil fuel reserves, increased demand for cement and concrete, strong environmental concerns related to climate change. Several different forms of voluntary initiatives can be identified by which multinational corporations seek to achieve more favourable position on the global market, such as: unilateral initiatives initiated by enterprises in the absence of government support, adoption of environmental standards on a voluntary basis have been prescribed by the state, and partnership agreements resulting from the cooperation of public and private actors. This paper reviews individual multinational corporations from the African state of Morocco and how they adopt best environmental practices from other corporations in the cement industry. Adopted environmental practices can increase the capacity of these corporations in the field of environmental protection, and provide them with communication skills that will enhance collaboration and exchange of ideas with other corporations. ; Koncept korporativne ekološke odgovornosti se nedovolјno primenjuje u zemlјama u razvoju, posebno u onim u kojima ne postoji dovolјna primena zakonskih propisa u oblasti zaštite životne sredine koja reguliše način obavlјanja poslovnih aktivnosti učesnika. U uslovima nedovolјne podrške države, mnoge multinacionalne korporacije u saradnji sa Svetskim poslovnim savetom za održivi razvoj su pokrenule kolektivne akcije kako bi usvojile najbolјe ekološke prakse u svojim industrijama u cilјu bolјe zaštite okruženja u kojem se nalaze. Reč je o usvajanju zelenih programa , i to je karakteristično za korporacije u industriji cementa koja se suočava sa brojnim izazovima kao što su: nedostatak sirovina, iscrplјivanje rezervi fosilnih goriva, povećana potražnja za cementom i betonom, izražena ekološka briga povezana sa klimatskim promenama. Moguće je identifikovati nekoliko različitih oblika dobrovolјnih inicijativa putem kojih multinacionalne korporacije nastoje da postignu što povolјniji položaj na globalnom tržištu, i to su: (1) jednostrane inicijative pokrenute od strane preduzeća u odsustvu državne podrške, (2) usvajanje ekoloških standarda na dobrovolјnoj bazi koji su propisani od strane države, i (3) sporazumi u vidu partnerstava nastali kao rezultat saradnje javnih i privatnih učesnika. U radu je dat osvrt na pojedine multinacionalne korporacije iz afričke države Maroko i na način na koji one usvajaju najbolјe ekološke prakse od drugih korporacija u industriji cementa. Usvojene ekološke prakse mogu povećati kapacitete ovih korporacija u domenu zaštite životne sredine, i obezbediti im komunikacione veštine koje će unaprediti saradnju i razmenu ideja sa drugim korporacijama.

The maintenance of peace and stability in the post-cold-war world in the circumstances of cooperation and partnership requires an appropriate approach and manner of resolving the crises triggered off by the collapse of communist federations. Imperial policies and regimes must be eliminated while the process of the geopolitical consolidation and the creation of independent and sovereign states in Central and Eastern Europe (and in Euro-Asia on the whole), built around the democratic and market principles, must be wrapped up. The new political leaders (mostly leftist) in the countries that for over fifty years (and now through the Kosovo crisis) have been developing the trans-Atlantic alliance within the military-political framework of NATO (based on the same values, principles, and goals), are now developing appropriate strategies for the post-cold-war hotspots (based on the accumulated experiences). (SOI : S. 89) + The author analyses the process of democratisation of international relations and the future configuration of international order following the end of the era of bipolar confrontation and the establishment of cooperation in the world which has witnessed the change in the key actors' roles regarding their approach to the resolution of the post-cold-war crises which jeopardise the world's peace and stability. First, the author provides a short outline of the genesis of the evolution of the US foreign policy, from the end of World War II to the beginning of the cold war and the formation of NATO. He points out that today's agenda of the international order, its structures, interventionism, and use of force in achieving political objectives, were already shaped at that time. The suggestions put forward constituted the framework and the foundation for the world politics until the late 80s; the cumulative effect of these responses on today's attempts at solving post- cold-war crises enables us to evaluate the roles and behaviour of individual actors in the resolution of the Kosovo crisis

The process of European integrations, with a growing political, economic, and security interdependence of member states is designed in such a way that, among other things, it can eventually result in developing a collective approach to defense, whose features would be a far cry from any other form of traditional alliances. The signatories of the Maastricht Agreement vowed to shape a common defense policy which would in time lead to the common defense. The common defense policy, whose structure would be built on the basis of the models and trends of the defense policies of the leading West-European countries, should evolve as an integral part of EU's common foreign and security policy. It should address all the aspects of the use of military power, and it will require an analysis of a broad spectrum of possible scenarios which may pose a threat to EU's security. EU countries have demonstrated certain shortcomings in their military capacities e.g. transport equipment and other capacities for deployment. Although in the economic field they have achieved consensus on numerous issues, it is obvious that defense issues such as nuclear weapons, professionalization of the military and the policies of defense industry are still a major bone of contention for EU members. Though EU, WEU, and NATO represent only a segment of the European security architecture, they will most probably serve as the key institutional framework for the development of a common defense policy and common defense. Further expansion of this triangular institutional framework is going to be interdependent, mutually supportive and parallel. (SOI : PM: S. 89)

Američka administracija zainteresovala se još pedesetih i šezdesetih godina prošlog veka za zemlje severne Afrike, kada su one stekle nezavisnost. Krajem Hladnog rata, američki zvaničnici pozvali su sve severnoafričke zemlje da se uključe u proces globalizacije svetske ekonomije, a posle događaja iz septembra 2001. godine u Sjedinjenim Američkim Državama, njihovi istraživački centri počeli su ozbiljnije da proučavaju islamske pokrete unutar i izvan islamskog sveta. Predmet istraživanja ove doktorske disertacije je određivanje američkih spoljno-političkih interesa i vrednosti prema islamskim pokretima na severu Afrike na početku XXI veka. Naučni cilj ovog istraživanja je naučno objašnjenje američke spoljne politike prema islamskim pokretima, posebno uzroka promene u američkoj spoljnoj politici i njen budući pravac kretanja prema političkim partijama i pokretima, nakon revolucija arapskog proleća i dolaska ovih islamskih partija na vlast u Tunisu, Egiptu i Libiji. To podrazumeva naučnu deskripciju i klasifikaciju značajnih islamskih pokreta na severu Afrike s naglaskom na njihov uticaj na američku spoljnu politiku. Društveni cilj ove teze je da ponudi naučno zasnovane osnove za razvoj odgovarajuće američke spoljne politike prema islamskim pokretima, uključujući i ulogu nezavisnih istraživačkih centara kao i sredstava informisanja u kreiranju američke spoljne politike. Najveću primenu u ovoj disertaciji imale su statistička i komparativna metoda, kao i analiza sadržaja dokumenata kao metoda prikupljanja podataka. Rezultat, odnosno naučni doprinos doktorske disertacije zasniva se na dva bitna činioca. Prvo, ova tema nije razvijena u naučno delo u našoj i savremenoj naučnoj literaturi, dakle radi se o originalnoj doktorskoj disertaciji. I drugo, zbog naučnog cilja odnosno naučnog objašnjenja američke spoljne politike prema islamskim pokretima, kao i njihovoj klasifikaciji. Društveni značaj i očekivani rezultati odnose se na sprovođenje američkih spoljno-političkih interesa i vrednosti, i proučavanja uticaja međunarodnog terorizma i radikalnih islamskih pokreta na američku spoljnu politiku, posebno u procesu globalizacije. ; The American administration has shown interest during the 1950-1960's for the North Africa countries, after their independence. By the end of the Cold War, the US officials has invited all North African countries to engage in the process of globalization of the world economy, and after the events during September 2001 in the USA, their research centers has begun more serious to study the Islamic movements inside and outside the Islamic world. The subject of this doctoral thesis is to determine US foreign policy interests and values towards the Islamic movements in the North of Africa at the beginning of the XXI century. The scientific objective of this research is the scientific explanation of US foreign policy towards the Islamic movements, particularly the causes of changes in US foreign policy and their trends towards political parties and movements, after the Arab spring revolutions and the arrival of these Islamic parties to power in Tunisia, Egypt and Libya. It includes scientific description and classification of the significant Islamic movements in the North of Africa, with an emphasis on their impact on US foreign policy. The social objective of this thesis is to offer science-based foundation for developing the appropriate US foreign policy towards the Islamic movements, including the role of independent research centers and the media in the creation of American foreign policy. The most used methods in this doctoral thesis were statistical and comparative methods, as well the content analysis for collecting the data. The result, ie scientific contribution of this doctoral thesis is based on two important factors. First, this theme has not been developed as scientific work in our and modern literature, so this is an original doctoral thesis. And second, because of the scientific explanation of American foreign policy towards the Islamic movements, as well as their classification. The social significance and expected results relates to the implementation of US foreign policy interests and values, and studying the impact of international terrorism and radical Islamic movements towards American foreign policy, especially during the process of globalization.