KOMPLEMENTARNOST USTAVNOPRAVNIH I DRUŠTVENIH ODREDNICA POREZNE PRAVEDNOSTI U REPUBLICI HRVATSKOJ

Porezna pravednost kao pranačelo koje prati evoluciju poreznog sustava od njegova rudimentarnog obličja do suvremenosti postavlja apstraktan zahtjev pred nositelje zakonodavne vlasti prilikom uređivanja fiskalnog sustava. Ustav Republike Hrvatske, a tako i većina suvremenih ustava, utvrđuje minimalne granice zakonodavcu prilikom propisivanja poreza s ciljem ostvarenja pravednosti u oporezivanju. Suzdržana ustavnosudska kontrola poreznih zakona treba predstavljati branu flagrantnim kršenjima ustavnih načela oporezivanja te dati sadržaj apstraktnom načelu porezne pravednosti. S druge strane, sentiment javnosti određuje koliku razinu pravednosti, iznad one minimalne (zajamčene ustavom), određeno društvo želi postići. Time stupanj društvene svijesti o poželjnoj razini porezne pravednosti, izražen kroz načelo demokracije, dopunjuje ustavni minimum pravednog poreznog sustava. Dok potonji predstavlja trajno jamstvo od pretjeranog presizanja javnih vlasti u imovinu građana, prvi je prilagodljiv promijenjenim uvjetima i zahtjevima vremena.

COMPETITION LAW IN DIGITAL ERA – HOW TO DEFINE THE RELEVANT MARKET?

Competition law serves as an important tool for regulation of undertakings. In order to conduct a competition law analysis, one must first define the relevant market. However, this task is becoming more intricate in today’s digital era, especially in relation to so-called zero-price markets. These markets are characterised as markets where users of products or services do not pay for the use, at least they do not pay by money. This paper asks how to define relevant market in such case. Three methods of relevant market definition are presented, namely qualitative analysis, SSNIP test and SSNDQ test. The paper briefly explores positive and negative elements of these tests and compares the findings with the European Commission’s 2019 report. It leads to the answer that qualitative method might have certain advantages in this regard.

LANDSCAPE DESIGN FOR SUSTAINABILITY AND ECOSYSTEM SERVICES IN AN URBAN ENVIRONMENT: CASE STUDY OF TEHRAN AND HIS KAN RIVER

The authors, with the awareness that climate change affects and changes the landscape, wanted to investigate how these changes are occurring within the metropolitan area of Tehran. Trying to keep a holistic method that embraces different disciplines, reasoning from large scale to small scale, the authors tried to study the main problems related to water scarcity and loss of green spaces. Subsequently they dedicated themselves to the identification of the present and missing ecosystem services, so that they could be used in the best possible way as tools for subsequent design choices. From the analysis obtained, the authors have created a masterplan with the desire to ensure a specific natural capital, the welfare of ecosystem services, and at the same time suggest good water management practices. It becomes essential to add an ecological accounting to the economic accounting, giving dignity to the natural system and the ecosystem services that derive from it.

ANALYSIS OF UNEMPLOYMENT USING FOUR-FACTOR MODEL IN EUROPEAN UNION COUNTRIES

The paper deals with the analysis of unemployment in European Union countries on the basis of data of the unemployment rate and the number of unemployed. The data are obtained from the Eurostat website. The aim of the paper is to find out how the number of unemployed in individual EU countries changed in 2018 compared to 2009, in which country the number of unemployed increased the most, in which the least. Appropriate tools of economic statistics are used for the analysis. Based on a four-factor model of the analysis of the number of unemployed, we find out how this indicator has changed depending on the change in the unemployment rate, the economic activity rate, the share of the working age population in the total population, and the total population. The application of statistical method is implemented through the programme Microsoft Office Excel.

STUDY OF THE IMPACT OF RAISING THE RETIREMENT AGE ON ECONOMIC GROWTH IN THE DIGITAL ECONOMY IN RUSSIA AND EUROPE

The article presents the results of a study of the impact of pension reform in Russia on economic growth and quality of life in a digital economy, taking into account the experience of raising the retirement age in Europe. The aim of the study was to identify and analyze the impact of raising the retirement age on economic growth in the context of the development of digitalization in Russia and a comparative analysis with European countries. Results: the studies conducted allowed us to develop a system of indicators characterizing the impact of raising the retirement age on economic growth and the quality of life of the population in the context of digitalization. The authors found that raising the retirement age leads to a change in labor relations in Russia and Europe. The application of the proposed indicators can be used in the formation of a balanced state socio-economic policy in the field of institutional changes in the field of labor relations and raising the retirement age. The study was carried out under a grant from the RFBR № 19-010-00362 А.

AN ANALYSIS OF THE EU’S INVESTMENT POLICY AFTER CETA: EFFECTS ON THE BULGARIAN ECONOMY

In this paper we analyze the changes of the EU’s investment policy provoked by the mixed trade agreements. The EU’s investment policy has turned towards attaining bilateral trade agreements. One of these “new-generation” agreements is the Comprehensive Economic and Trade Agreement (CETA). It is in a process of being ratified by the national parliaments of the EU members. This study is focused on the general characteristics of CETA and the eventual problems posed by its regulatory and wide-ranging nature. We prove that the significance of this agreement pertains not only to the economic influence, that it will have on the European and Canadian economies, but CETA is also the first trade agreement to have been negotiated with a focus on investment protection and a change in the EU’s investment policy. The current study reveals the influence arising from the conclusion of CETA on the Bulgarian economy with an emphasis on electronic industry, machinery industry and manufacturing. We estimate both – the direct and indirect effects on Bulgaria’s exports, imports, value added and employment. In order to estimate the influence, we apply the multi-regional input-output model. It is proved that CETA will have a low but positive impact on the Bulgarian economy. After constructing different scenarios of development, we prove that the influence of CETA on the Bulgarian economy will amount to 0.010% GDP. The average total employment will be increased by more than 172 jobs in Bulgaria, which in turn, relative to the labor market, represents less than 0.01% of the total employment.

RETORIKA KAO VEŠTINA LIČNOG PREZENTOVANJA

Retorika kao veština koja odlikuje intelektualce od nastanka sveta jedino je i oružje i oruđe koje čovek putem izgovorene reči može da koristi kako bi sebe ili odbranio ili prezentovao. Ova drevna veština predstavljala je, a i danas predstavlja vrlinu odabranih, ukras umnih, filozofsku dubinu, misaonu širinu i esenciju izgovorene reči. Pretvoriti misli u jednostavne i širokom auditorijumu umno razumljive reči, svakako je sposobnost veštih govornika, koji kao cilj i motiv imaju isključivo lično prezentovanje i profesionalno profilisanje, kroz niz manipulativnih, retorički spretno izgovorenih, misaono i praktično opravdanih teza koje se teško ili lako opovrgavaju, što determiniše govornika kao dobrog ili lošeg. Suština je da je retorika način ličnog prezentovanja sopstvene ličnosti, kroz koju individua ispoljava sopstveni ili stav lica koje ju je angažovalo, a da pri tom uspe svojim govorom da zaintrigira i uslovno rečeno povede auditorijum. Kroz istoriju civilizacije ova drevna, možda i najstarija veština imala je svoje promotere, to su bili najveći umovi sveta, svetske religijske istorije, filozofske tradicije, kulturološke tekovine, političke borbe, pohlepe velikana i odbrane lagodnosti monarhističkih predstavnika. Sve do današnjih dana ova tehnika izgovorene reči predstavlja izazov koji se vežba, sa kojim se čovek ne mora roditi, ukoliko je dovoljno uporan da savlada sve tajne dobrog javnog nastupa, sposobnost percepcije sebe, cilja, alata i rezultata koji se ostvaruje efektom izgovorene reči.

ŠUMSKI POŽAR NA STAROJ PLANINI 2019. GODINE – EKOLOŠKE I EKONOMSKE ŠTETE NA POVRŠINAMA KOJIMA GAZDUJE JP „SRBIJAŠUME“

Šume u Srbiji zauzimaju gotovo trećinu njene teritorije (29,1%). Šume su presudan faktor za očuvanje više od 80% ukupnog biodiverziteta u Srbiji i predstavljaju značajan faktor za ublažavanje negativnih posledica klimatskih promena. Najveće ekološke i ekonomske katastrofe koje mogu da zadese šumske ekosisteme izazivaju šumski požari. Oni predstavljaju veliki i aktuelan društveni, privredni i ekološki problem. Šumski požari uništavju ekosisteme, biodiverzitet i ostavljaju nesagledive negativne posledice na životnu sredinu čitavih područja. Kao destruktivna pojava izazivaju (najdestruktivniji izazivači) neprocenjivo veliku ekološku i ekonomsku štetu. Učestalost požara i površina koju oni zauzimaju raste iz godine u godinu. Imajući u vidu klimatske promene i rast prosečnih godišnjih temperatura vazduha, tematika šumskih požara sve više dobija na značaju. Cilj rada je da na primeru šumskog požara na Staroj planini, koji se dogodio u jesen 2019 godine, da metodiku za utvrđivanje direktnih šteta i računanje gubitaka na umanjenoj vrednosti drvne zapremine. Drugi cilj je da se prezentuju najznačajniji elementi i podaci o nivou i karakteru šteta na šumama, sa posebnim naznakama o nivou šteta na opožarenim površinama koje su u državnom vlasništvu. Rad će dati pregled obima šteta kroz površinu, drvnu zapreminu i na toj osnovi utvrditi direktne štete opožarene drvne zapremine i okvirnu projekciju nastalih šteta na površinama kojima gazduje JP „Srbijašume“. U tim okvirima prikazaće se procena obima ekoloških šteta u državnim šumama na opožarenom području.

PRIMERJAVA ANALIZE STROŠKOV, KI JIH IMA ŠTUDENT Z OPRAVLJANJEM CENOVNO NAJUGODNEJŠEGA ŠOFERSKEGA IZPITA V SLOVENIJI, SRBIJI IN AVSTRIJI

Avtor se v svojem prispevku ukvarja s primerjavo stroškov, ki jih ima študent z opravljanjem šoferskega izpita v Sloveniji, Srbiji in Avstriji, če bi izkoristil najcenejšo možnost opravljanja le-tega. Pri tem se je avtor prispevka omejil, zaradi lažje analize, le na avtošole v glavnih mestih izbranih držav. Avtor je najprej želel ugotoviti, katera avtošola v posameznih glavnih mestih ponuja najcenejše pogoje opravljanja šoferskega izpita. Na podlagi pridobljenih podatkov se je za vsako državo izbral najcenejši ponudnik, ki je bil v nadaljevanju raziskave predmet same analize. Da bi bili pridobljene primerjave analize stroškov čim bolj realne, so bili stroški opravljanja najcenejšega šoferskega izpita v posmeznih državah primerjani s povprečno državno štipendijo, ki jo ima študent v teh državah. Sama analiza raziskave pridobljenih podatkov je pokazala, da ima realno najvišje stroške opravljanja šoferskega izpita študent v Srbiji, dočim so le-ti v Sloveniji in Avstriji zelo podobni.

E-COMMERCE AND CHALLENGES TO CONTROL

The topic of e-commerce has become more and more relevant in the last few years. With the advancement of technology and the ever-increasing power of the internet, many people choose this type of presentation instead of the classic “physical” store or office. Of course, this has its advantages: saving a lot of costs, unlimited market, saving time in endless shopping, and more. With the ever-expanding Internet market, online shopping and retailers offering similar types of services have also become more frequent. Tax authorities are increasingly paying attention to this growing industry. In the tax practice, there are already a large number of merchants who have been severely sanctioned for failing to comply with legal requirements for online business. With regard to the distance selling of goods and services / via e-commerce or otherwise / within the EU there are specific provisions in the European VAT Directive creating obligations to register and charge VAT in the country of consumption. Member States tax administrations are also looking for new and more effective digital business control methods to reduce non-taxation and to increase tax collection. That is why a number of countries are introducing electronic audits / audits / on the basis of enhanced exchange of information and control in real time, such as the new requirements of the H-18 Regulations for cash registers and the introduction of CPRMS / Commercial Property Revenue Management System. The topic presented on the need and application of electronic controls and audits has been particularly relevant in recent years globally. It is linked to the rapid pace of e-commerce development and the increasing profits in the sector at the expense of tax avoidance. This is precisely where the research proves the need to apply and develop control over e-commerce, in conclusion, it can even be assumed that the organization and implementation of electronic control / audit is even delayed.