Prikaz osnovnih podataka o dokumentu
Srpska poreska politika za novo digitalno doba - predlozi dok čekamo veliku poresku reformu
The Serbian tax policy for a new digital age: Some proposals while we wait for a general tax reform
dc.creator | Kostić, Svetislav | |
dc.date.accessioned | 2024-03-11T15:20:54Z | |
dc.date.available | 2024-03-11T15:20:54Z | |
dc.date.issued | 2021 | |
dc.identifier.issn | 0353-443X | |
dc.identifier.uri | https://ralf.ius.bg.ac.rs/handle/123456789/1301 | |
dc.description.abstract | Ovaj rad se bavi pitanjem na koji način pomoći srpskim poslodavcima u borbi za našu domaću radnu snagu sa stranom konkurencijom, imajući u vidu to da je, usled primene modernih tehnologija, ona u većem delu našeg uslužnog sektora privrede postala deo globalnog tržišta rada. Autor dodaje navedenom izazovu i potrebu da se srpska privreda transformiše iz modela koji je prevashodno sadržan u pružanju usluga, na onaj zasnovan na stvaranju veće vrednosti kroz razvoj intelektualne svojine u domaćem vlasništvu. Srpska kreativna industrija ili, preciznije, njen IT sektor, uzeti su kao primarno polje istraživanja, gde su napori da se usklade prethodno navedena dva interesa uočeni još od 2018. godine. Na osnovu postojećeg stanja autor predlaže set poreskih mera koje imaju za cilj da pomognu prelazak sadašnje srpske privrede na model 4.0, pri čemu borba da se zadrži srpski talenat u Srbiji i to kod srpskih poslodavaca igra ključnu ulogu. | sr |
dc.description.abstract | This paper addresses the topic of how to help Serbian employers fight for our domestic talent with foreign competition, as due to modern technologies, in the better part of our service sector the Serbian workforce has entered the global market. The author adds to this concern the need to transform the Serbian economy from a service provision one to a model centred around high value creation of domestically owned IP. The Serbian creative industry or, to be more precise, its IT sector, is used as the primary field of research, and its own and fiscal policy makers attempts to align the aforementioned two interests are outlined starting from 2018. Based on the developments so far the author proposes a set of tax measures aimed at facilitating the transition of the current Serbian economy into a 4.0 format, wherein the fight to maintain Serbian talent in Serbia and within Serbian employers plays a crucial role. | en |
dc.publisher | Savez ekonomista Srbije, Beograd | |
dc.rights | openAccess | |
dc.rights.uri | https://creativecommons.org/licenses/by-nc-nd/4.0/ | |
dc.source | Ekonomika preduzeća | |
dc.subject | porez | sr |
dc.subject | ljudski kapital | sr |
dc.subject | IT | sr |
dc.subject | istraživanje i razvoj | sr |
dc.subject | intelektualna svojina | sr |
dc.subject | tax | en |
dc.subject | research and development | en |
dc.subject | IT | en |
dc.subject | intellectual property | en |
dc.subject | human capital | en |
dc.title | Srpska poreska politika za novo digitalno doba - predlozi dok čekamo veliku poresku reformu | sr |
dc.title | The Serbian tax policy for a new digital age: Some proposals while we wait for a general tax reform | en |
dc.type | article | |
dc.rights.license | BY-NC-ND | |
dc.citation.epage | 272 | |
dc.citation.issue | 3-4 | |
dc.citation.other | 69(3-4): 261-272 | |
dc.citation.spage | 261 | |
dc.citation.volume | 69 | |
dc.identifier.doi | 10.5937/EKOPRE2103261K | |
dc.identifier.fulltext | https://ralf.ius.bg.ac.rs/bitstream/id/244/1298.pdf | |
dc.identifier.rcub | conv_1769 | |
dc.type.version | publishedVersion |