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The Serbian tax policy for a new digital age: Some proposals while we wait for a general tax reform

dc.creatorKostić, Svetislav
dc.date.accessioned2024-03-11T15:20:54Z
dc.date.available2024-03-11T15:20:54Z
dc.date.issued2021
dc.identifier.issn0353-443X
dc.identifier.urihttps://ralf.ius.bg.ac.rs/handle/123456789/1301
dc.description.abstractOvaj 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.abstractThis 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.publisherSavez ekonomista Srbije, Beograd
dc.rightsopenAccess
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.sourceEkonomika preduzeća
dc.subjectporezsr
dc.subjectljudski kapitalsr
dc.subjectITsr
dc.subjectistraživanje i razvojsr
dc.subjectintelektualna svojinasr
dc.subjecttaxen
dc.subjectresearch and developmenten
dc.subjectITen
dc.subjectintellectual propertyen
dc.subjecthuman capitalen
dc.titleSrpska poreska politika za novo digitalno doba - predlozi dok čekamo veliku poresku reformusr
dc.titleThe Serbian tax policy for a new digital age: Some proposals while we wait for a general tax reformen
dc.typearticle
dc.rights.licenseBY-NC-ND
dc.citation.epage272
dc.citation.issue3-4
dc.citation.other69(3-4): 261-272
dc.citation.spage261
dc.citation.volume69
dc.identifier.doi10.5937/EKOPRE2103261K
dc.identifier.fulltexthttps://ralf.ius.bg.ac.rs/bitstream/id/244/1298.pdf
dc.identifier.rcubconv_1769
dc.type.versionpublishedVersion


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