Proaktivan pristup prema zaposlenima društveno odgovorne kompanije i poreska politika u Republici Srbiji

Abstract

Poslodavac je dužan da poštuje ustavom i zakonom garantovana prava zaposlenih, dok od njegove poslovne strategije i finansijskih mogućnosti zavisi da li će zaposlenima, osim zarade, da pruži i neke dodatne pogodnosti. Slaba komunikacija između zaposlenih, nizak stepen tolerancije i dr. stvaraju lošu radnu atmosferu, što se nepovoljno odražava na poslovanje kompanije. U radu autorka polazi od hipoteze da bi društveno odgovorna kompanija mogla da obezbedi veće konkurentne prednosti ukoliko razvija proaktivan pristup prema zaposlenima, organizujući, između ostalog, zajedničke sportske i rekreativne aktivnosti koje doprinose očuvanju zdravlja zaposlenih, unapređenju međuljudskih odnosa i uspostavljanju tešnje veze između poslodavca i zaposlenih. To je naročito važno u uslovima kada je dvogodišnja pandemija izazvana virusom COVID-19 dovela do pretežno virtuelnih kontakata, izolacije i otuđenja ljudi. Kompromisno prevazilaženje različitosti u mišljenjima i socijalna kohezija povećavaju profitabilnost kompanije. Država je pokazala spremnost da poreskim merama podstakne kompanije na aktivnosti interne društvene odgovornosti, koje posebno imaju za cilj preventivnu zaštitu zdravlja zaposlenih.

The employer is obliged to respect employees' rights guaranteed by the Constitution and the laws, whereas he can provide the employees with some benefits in addition to the salary which depends on his business strategy and financial capabilities. Poor communication among employees, low level of tolerance etc. create a bad working atmosphere, which adversely affects the company's business. In the paper the author starts from the hypothesis that a socially responsible company could provide greater competitive advantages if it develops a proactive approach to the employees organizing, among others, joint sports and recreational activities that contribute to preserving their health, improving interpersonal relations and establishing closer ties between the employer and the employees. Th is is especially important under the situation when the two years' pandemic caused by the COVID-19 virus has led to predominantly virtual contacts, isolation and alienation. Both compromise as a way to overcome different opinions and social cohesion increase the company's profitability. The state has shown readiness to encourage by tax measures the companies to implement the activities of the internal social responsibility which are particularly aimed at the preventive protection of the employees' health.