TY  - JOUR
AU  - Babin, Mihajlo
AU  - Radosavljević, Goran
AU  - Đokić, Ivan
PY  - 2020
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1200
AB  - Pravna nesigurnost predstavlja jednu od najvećih prepreka za održiv ekonomski rast u zemljama u tranziciji. Neodgovarajući pravni okvir je često izvor pravne nesigurnosti i nepremostiva prepreka za efektivnu vladavinu prava i nezavisno sudstvo. Svrha ovog naučnog rada je istraživanje uticaja kaznene politike na prevenciju poreske nediscipline. Unapređenje pravnog okvira i poreske discipline stvara sinergetski efekat za privlačenje stranih direktnih investicija, unapređenje alokacije resursa i snažniji ekonomski rast. U radu su analizirani nedostaci postojećeg zakonskog rešenja, sudska praksa i kriminalizacija poreske evazije u odabranim evropskim državama. Holistički pristup u istraživanju je omogućio definisanje konkretnog predloga za unapređenje pravnog okvira i posledično povećanje pravne sigurnosti čime se pozitivno utiče na ekonomski rast Srbije u srednjem i dugom roku.
AB  - Legal uncertainty represents one of the major impediments to sustainable economic growth of transition countries. Inadequate legal framework is often the source of legal uncertainty and strong impediment to effective rule of law and efficient judiciary. The purpose of this paper is to investigate the effect of penal policy on the prevention of tax indiscipline. The improvement of legal framework and tax discipline creates a synergistic effect for attraction of FDI, enhanced allocation of resources and higher economic growth. The analysis of the shortcomings of the existing legal solution is accompanied by the assessment of the prevailing case law and tax evasion criminalization in the selected European countries. Holistic approach to research allowed for the development of a specific proposal for the enhancement of legal framework and, consequently, the increase of legal certainty with positive effects on the economic growth of Serbia in the medium and long term.
PB  - Savez ekonomista Srbije, Beograd
T2  - Ekonomika preduzeća
T1  - Pravna nesigurnost kao prepreka za ekonomski rast u Srbiji
T1  - Legal uncertainty as the impediment to economic growth of Serbia
EP  - 509
IS  - 7-8
SP  - 500
VL  - 68
DO  - 10.5937/EKOPRE2008500B
UR  - conv_1767
ER  - 

@article{
author = "Babin, Mihajlo and Radosavljević, Goran and Đokić, Ivan",
year = "2020",
abstract = "Pravna nesigurnost predstavlja jednu od najvećih prepreka za održiv ekonomski rast u zemljama u tranziciji. Neodgovarajući pravni okvir je često izvor pravne nesigurnosti i nepremostiva prepreka za efektivnu vladavinu prava i nezavisno sudstvo. Svrha ovog naučnog rada je istraživanje uticaja kaznene politike na prevenciju poreske nediscipline. Unapređenje pravnog okvira i poreske discipline stvara sinergetski efekat za privlačenje stranih direktnih investicija, unapređenje alokacije resursa i snažniji ekonomski rast. U radu su analizirani nedostaci postojećeg zakonskog rešenja, sudska praksa i kriminalizacija poreske evazije u odabranim evropskim državama. Holistički pristup u istraživanju je omogućio definisanje konkretnog predloga za unapređenje pravnog okvira i posledično povećanje pravne sigurnosti čime se pozitivno utiče na ekonomski rast Srbije u srednjem i dugom roku., Legal uncertainty represents one of the major impediments to sustainable economic growth of transition countries. Inadequate legal framework is often the source of legal uncertainty and strong impediment to effective rule of law and efficient judiciary. The purpose of this paper is to investigate the effect of penal policy on the prevention of tax indiscipline. The improvement of legal framework and tax discipline creates a synergistic effect for attraction of FDI, enhanced allocation of resources and higher economic growth. The analysis of the shortcomings of the existing legal solution is accompanied by the assessment of the prevailing case law and tax evasion criminalization in the selected European countries. Holistic approach to research allowed for the development of a specific proposal for the enhancement of legal framework and, consequently, the increase of legal certainty with positive effects on the economic growth of Serbia in the medium and long term.",
publisher = "Savez ekonomista Srbije, Beograd",
journal = "Ekonomika preduzeća",
title = "Pravna nesigurnost kao prepreka za ekonomski rast u Srbiji, Legal uncertainty as the impediment to economic growth of Serbia",
pages = "509-500",
number = "7-8",
volume = "68",
doi = "10.5937/EKOPRE2008500B",
url = "conv_1767"
}

Babin, M., Radosavljević, G.,& Đokić, I.. (2020). Pravna nesigurnost kao prepreka za ekonomski rast u Srbiji. in Ekonomika preduzeća
Savez ekonomista Srbije, Beograd., 68(7-8), 500-509.
https://doi.org/10.5937/EKOPRE2008500B
conv_1767

Babin M, Radosavljević G, Đokić I. Pravna nesigurnost kao prepreka za ekonomski rast u Srbiji. in Ekonomika preduzeća. 2020;68(7-8):500-509.
doi:10.5937/EKOPRE2008500B
conv_1767 .

Babin, Mihajlo, Radosavljević, Goran, Đokić, Ivan, "Pravna nesigurnost kao prepreka za ekonomski rast u Srbiji" in Ekonomika preduzeća, 68, no. 7-8 (2020):500-509,
https://doi.org/10.5937/EKOPRE2008500B .,
conv_1767 .

TY  - JOUR
AU  - Milošević, Miloš
AU  - Babin, Mihajlo
PY  - 2015
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1644
AB  - Fiscal devaluation is a set of synhronized policy measures with the aim to stimulate economic growth and improve economy competitiveness by simultaneous decrease of gross labor costs and increase of tax burden on consumption. The precondition for successful fiscal devaluation is to comply with principle of fiscal neutrality. Fiscal devaluation could enhance competitiveness of the economy and contribute to improved trade balance. Implementation of fiscal devaluation might be beneficial to both, countries which belong to a currency union and countries with a high level of public debt denominated in foreign currency. Comparative analysis provided potential short and long term effects of fiscal devaluations and enabled assessment of structure of fiscal devaluation in Serbia. This article provides a framework for forthcoming debates on applicability of fiscal devaluation in Serbia and includes the potential structure of fiscal devaluation.
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Potentials and structure of fiscal devaluation in Serbia
EP  - 200
IS  - 3
SP  - 190
VL  - 63
DO  - 10.5937/AnaliPFB1503190M
UR  - conv_3291
ER  - 

@article{
author = "Milošević, Miloš and Babin, Mihajlo",
year = "2015",
abstract = "Fiscal devaluation is a set of synhronized policy measures with the aim to stimulate economic growth and improve economy competitiveness by simultaneous decrease of gross labor costs and increase of tax burden on consumption. The precondition for successful fiscal devaluation is to comply with principle of fiscal neutrality. Fiscal devaluation could enhance competitiveness of the economy and contribute to improved trade balance. Implementation of fiscal devaluation might be beneficial to both, countries which belong to a currency union and countries with a high level of public debt denominated in foreign currency. Comparative analysis provided potential short and long term effects of fiscal devaluations and enabled assessment of structure of fiscal devaluation in Serbia. This article provides a framework for forthcoming debates on applicability of fiscal devaluation in Serbia and includes the potential structure of fiscal devaluation.",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Potentials and structure of fiscal devaluation in Serbia",
pages = "200-190",
number = "3",
volume = "63",
doi = "10.5937/AnaliPFB1503190M",
url = "conv_3291"
}

Milošević, M.,& Babin, M.. (2015). Potentials and structure of fiscal devaluation in Serbia. in Anali Pravnog fakulteta u Beogradu, 63(3), 190-200.
https://doi.org/10.5937/AnaliPFB1503190M
conv_3291

Milošević M, Babin M. Potentials and structure of fiscal devaluation in Serbia. in Anali Pravnog fakulteta u Beogradu. 2015;63(3):190-200.
doi:10.5937/AnaliPFB1503190M
conv_3291 .

Milošević, Miloš, Babin, Mihajlo, "Potentials and structure of fiscal devaluation in Serbia" in Anali Pravnog fakulteta u Beogradu, 63, no. 3 (2015):190-200,
https://doi.org/10.5937/AnaliPFB1503190M .,
conv_3291 .