Pub Date : 2023-01-01DOI: 10.5937/trendpos2301053k
Nikola Kovinić
With the emergence of the COVID-19 virus pandemic, a new type of work engagement is coming to the fore, which implies remote work, i.e. work from home. This type of employment is known as freelancing. This document will present the taxation of freelancers in the Republic of Serbia, the Republic of Croatia, and Bosnia and Herzegovina before and during the COVID-19 virus pandemic. The document will present all taxation models in detail, as well as their shortcomings and recommendations for improvement. From the analysis, we can see how the Republic of Croatia, as a member of the European Union, defined the legal status of these workers, and how it was done by the Republic of Serbia and Bosnia and Herzegovina, which are not members of the European Union, but which are gradually adapting their legislation to the European Union. The assumption is that during the analyzed period, the number of freelancers in these countries increased significantly, primarily due to the measures adopted to prevent the spread of the COVID19 virus pandemic. This paper should also point out the importance that freelancers have for all countries in terms of generating income based on their taxation.
{"title":"Taxation of freelancers in selected countries before and during the pandemic of the virus COVID-19","authors":"Nikola Kovinić","doi":"10.5937/trendpos2301053k","DOIUrl":"https://doi.org/10.5937/trendpos2301053k","url":null,"abstract":"With the emergence of the COVID-19 virus pandemic, a new type of work engagement is coming to the fore, which implies remote work, i.e. work from home. This type of employment is known as freelancing. This document will present the taxation of freelancers in the Republic of Serbia, the Republic of Croatia, and Bosnia and Herzegovina before and during the COVID-19 virus pandemic. The document will present all taxation models in detail, as well as their shortcomings and recommendations for improvement. From the analysis, we can see how the Republic of Croatia, as a member of the European Union, defined the legal status of these workers, and how it was done by the Republic of Serbia and Bosnia and Herzegovina, which are not members of the European Union, but which are gradually adapting their legislation to the European Union. The assumption is that during the analyzed period, the number of freelancers in these countries increased significantly, primarily due to the measures adopted to prevent the spread of the COVID19 virus pandemic. This paper should also point out the importance that freelancers have for all countries in terms of generating income based on their taxation.","PeriodicalId":31560,"journal":{"name":"Trendovi u Poslovanju","volume":"2013 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135057686","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.5937/trendpos2301091k
Nedeljko Krajišnik
In this paper, the author points out the problems that arise in the case of compensation for damages caused by an injury at work, or due to death of a worker, as a result of an injury at work. This institute is regulated by a positive legislative framework, but in practice many problems occur when trying to get adequate satisfaction for injuries that occurred during the performance of regular work activities, because employers (of course there are exceptions) try in every way to minimize compensation that should have belonged to the worker. The purpose of that compensation should be to restore the former state of the worker, more precisely, monetary satisfaction for the physical damage suffered, as well as the physical and mental pain suffered, but this is most often not the case. The question of this compensation is particularly sensitive in the case of the death of a worker, which occurs as a result of an injury at work, when that compensation belongs to the immediate family members of the injured worker and when the question arises as to what is an adequate compensation that should be some kind of compensation for the loss of a loved one.
{"title":"Damage compensation in case of injury at work or death of the worker","authors":"Nedeljko Krajišnik","doi":"10.5937/trendpos2301091k","DOIUrl":"https://doi.org/10.5937/trendpos2301091k","url":null,"abstract":"In this paper, the author points out the problems that arise in the case of compensation for damages caused by an injury at work, or due to death of a worker, as a result of an injury at work. This institute is regulated by a positive legislative framework, but in practice many problems occur when trying to get adequate satisfaction for injuries that occurred during the performance of regular work activities, because employers (of course there are exceptions) try in every way to minimize compensation that should have belonged to the worker. The purpose of that compensation should be to restore the former state of the worker, more precisely, monetary satisfaction for the physical damage suffered, as well as the physical and mental pain suffered, but this is most often not the case. The question of this compensation is particularly sensitive in the case of the death of a worker, which occurs as a result of an injury at work, when that compensation belongs to the immediate family members of the injured worker and when the question arises as to what is an adequate compensation that should be some kind of compensation for the loss of a loved one.","PeriodicalId":31560,"journal":{"name":"Trendovi u Poslovanju","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135057996","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.5937/trendpos2301028s
Slobodan Šegrt, Radoljub Tomić, Maja Anđelković
This paper presents some statistical tests that can be used to test hypotheses of interest for implementing new technologies and improving the efficiency, functionality and business performance of business systems or companies. DEA is a non-parametric technique based on linear programming for measuring the efficiency of decision-making units (DMU) with heterogeneous inputs/outputs. Generally speaking, DEA has a possible large number of inputs and outputs, and the essential problem is that it is often not clear which inputs and which outputs should be chosen when applied to a real problem, that is, when evaluating the efficiency of the system. In tests, the deviation from the DEA borderline can be viewed as a stochastic variable. The DEA estimate is certainly biased in finite samples (debatable statistics), while the expected value of the DEA efficiency is almost certainly the true value of the parameter in large samples (complete statistics). The application of a flexible DEA structure is significant, if there are situations where insufficient information can prevent the use of parametric statistical tests in the processes and outcomes of management and production. The possibility of using DEA analysis in researching the efficiency of constituent units (branches; decision-making unit - DMU) of business systems should be taken into account in research concerning the functionality of business systems and their optimization in terms of productivity, efficiency and functionality. The research results in this paper are presented in tabular and graphical form.
{"title":"Implementation of flexible DEA structure in the management of business processes","authors":"Slobodan Šegrt, Radoljub Tomić, Maja Anđelković","doi":"10.5937/trendpos2301028s","DOIUrl":"https://doi.org/10.5937/trendpos2301028s","url":null,"abstract":"This paper presents some statistical tests that can be used to test hypotheses of interest for implementing new technologies and improving the efficiency, functionality and business performance of business systems or companies. DEA is a non-parametric technique based on linear programming for measuring the efficiency of decision-making units (DMU) with heterogeneous inputs/outputs. Generally speaking, DEA has a possible large number of inputs and outputs, and the essential problem is that it is often not clear which inputs and which outputs should be chosen when applied to a real problem, that is, when evaluating the efficiency of the system. In tests, the deviation from the DEA borderline can be viewed as a stochastic variable. The DEA estimate is certainly biased in finite samples (debatable statistics), while the expected value of the DEA efficiency is almost certainly the true value of the parameter in large samples (complete statistics). The application of a flexible DEA structure is significant, if there are situations where insufficient information can prevent the use of parametric statistical tests in the processes and outcomes of management and production. The possibility of using DEA analysis in researching the efficiency of constituent units (branches; decision-making unit - DMU) of business systems should be taken into account in research concerning the functionality of business systems and their optimization in terms of productivity, efficiency and functionality. The research results in this paper are presented in tabular and graphical form.","PeriodicalId":31560,"journal":{"name":"Trendovi u Poslovanju","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135058008","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.5937/trendpos2301068b
Tamara Božić
Web 3.0 technology represents the evolution of a decentralized Internet that is focused on the desires and needs of users. Decentralization plays an important role in transferring power from providers to users, protecting privacy and regaining control over their information and data. With the evolution of the Internet, users would not need the third party to communicate and perform transactions, and users would be protected from the influence and profiteering of a third party. To stay consistent with its principles of transparency, decentralization, invariability of information and availability, Web 3.0 is designed to function on the principle of blockchain technologies. Blockchain technologies provide the effect of transparency, where every change or transaction can be traced in the network chain. Digital signatures, in the form of code, ensure interaction and authorization between users without the influence of a third party. The method of comparability, analysis of content and historical method were applied in this research. The comparability is made on the evolution of the Internet through the stages and impact on users. The comparative method is important for evaluating the efficiency of the Internet and its effect on users. The historical method was used for the chronological research of phenomenon. The analysis method was used in the content analysis of the literature. The subject of this research is the development of Web technologies and a closer explanation of the concept of Web 3.0, its importance and impact on users. The goal of this research is to point out all the advantages and innovations that Web 3.0 could bring to users.
Web 3.0技术代表了一个分散的互联网的发展，它关注于用户的愿望和需求。去中心化在将权力从提供者转移到用户、保护隐私和重新控制他们的信息和数据方面发挥着重要作用。随着互联网的发展，用户将不再需要第三方进行通信和交易，用户将免受第三方的影响和牟取暴利。为了保持其透明度、去中心化、信息不变性和可用性的原则一致，Web 3.0的设计是基于区块链技术的原则。区块链技术提供了透明度的效果，每一个变化或交易都可以在网络链中被追踪。数字签名以代码的形式确保用户之间的交互和授权不受第三方的影响。本研究采用了比较法、内容分析法和历史分析法。通过互联网的发展阶段和对用户的影响，进行了可比性分析。比较方法对于评估互联网的效率及其对用户的影响非常重要。用历史的方法对现象进行年代学研究。文献内容分析采用分析方法。本研究的主题是Web技术的发展，并进一步解释了Web 3.0的概念，它的重要性和对用户的影响。这项研究的目的是指出Web 3.0可以给用户带来的所有优势和创新。
{"title":"Web 3.0: The future of the decentralized Internet","authors":"Tamara Božić","doi":"10.5937/trendpos2301068b","DOIUrl":"https://doi.org/10.5937/trendpos2301068b","url":null,"abstract":"Web 3.0 technology represents the evolution of a decentralized Internet that is focused on the desires and needs of users. Decentralization plays an important role in transferring power from providers to users, protecting privacy and regaining control over their information and data. With the evolution of the Internet, users would not need the third party to communicate and perform transactions, and users would be protected from the influence and profiteering of a third party. To stay consistent with its principles of transparency, decentralization, invariability of information and availability, Web 3.0 is designed to function on the principle of blockchain technologies. Blockchain technologies provide the effect of transparency, where every change or transaction can be traced in the network chain. Digital signatures, in the form of code, ensure interaction and authorization between users without the influence of a third party. The method of comparability, analysis of content and historical method were applied in this research. The comparability is made on the evolution of the Internet through the stages and impact on users. The comparative method is important for evaluating the efficiency of the Internet and its effect on users. The historical method was used for the chronological research of phenomenon. The analysis method was used in the content analysis of the literature. The subject of this research is the development of Web technologies and a closer explanation of the concept of Web 3.0, its importance and impact on users. The goal of this research is to point out all the advantages and innovations that Web 3.0 could bring to users.","PeriodicalId":31560,"journal":{"name":"Trendovi u Poslovanju","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135057350","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Since the beginning of the transition, Serbia has been trying to include the public sector in that process. Although efforts have been made to restructure public companies, the situation is still unsatisfactory and this sector has remained mostly untransformed and ineffective. The public sector has a high share in the formation of the country's gross social product, has large assets and employs one third of the total number of employees. Although state-owned enterprises have huge assets and have a monopoly position on the market, they generally operate at a loss. Realized losses indicate that the very large resources of the country are poorly managed. Due to the vital importance of state enterprises for the economic development of the country, it is necessary to implement structural reforms and make these enterprises become generators of development.
{"title":"Comparative analysis of the effects of business of public enterprises in Serbia","authors":"Marina Jovović, Gordana Prlinčević, Slađana Mušikić","doi":"10.5937/trendpos2301007j","DOIUrl":"https://doi.org/10.5937/trendpos2301007j","url":null,"abstract":"Since the beginning of the transition, Serbia has been trying to include the public sector in that process. Although efforts have been made to restructure public companies, the situation is still unsatisfactory and this sector has remained mostly untransformed and ineffective. The public sector has a high share in the formation of the country's gross social product, has large assets and employs one third of the total number of employees. Although state-owned enterprises have huge assets and have a monopoly position on the market, they generally operate at a loss. Realized losses indicate that the very large resources of the country are poorly managed. Due to the vital importance of state enterprises for the economic development of the country, it is necessary to implement structural reforms and make these enterprises become generators of development.","PeriodicalId":31560,"journal":{"name":"Trendovi u Poslovanju","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135057694","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Internal communication is a fundamental component of the company's successful development and has a direct impact on the efficiency, commitment, satisfaction and motivation of employees. Internal communication is directly related to the company's goals and represents the basis of strategic management. Companies should strive to establish an optimal system of internal communication, in order to build quality relations among employees, team spirit, commitment, improvement of the motivation system, as well as an incentive for innovation and initiative. The aim of this paper is to analyze the impact of internal business communication on the commitment of employees in tourism companies. Research results show that internal business communication has a positive impact on employee commitment. Managers in companies that deal with tourism must take into account the advantages of internal business communication and the opportunities brought by its adequate use, when it comes to the impact on the commitment of employees. Modern tourism companies in the world pay more and more attention to internal communication and its effects, so Serbian tourism companies also follow the example of positive business practices and thus improve the commitment of employees.
{"title":"Impact of internal business communication on the employees commitment in tourist enterprises","authors":"Nataša Novaković-Božić, Goran Perić, Vladan Cogoljević","doi":"10.5937/trendpos2301019n","DOIUrl":"https://doi.org/10.5937/trendpos2301019n","url":null,"abstract":"Internal communication is a fundamental component of the company's successful development and has a direct impact on the efficiency, commitment, satisfaction and motivation of employees. Internal communication is directly related to the company's goals and represents the basis of strategic management. Companies should strive to establish an optimal system of internal communication, in order to build quality relations among employees, team spirit, commitment, improvement of the motivation system, as well as an incentive for innovation and initiative. The aim of this paper is to analyze the impact of internal business communication on the commitment of employees in tourism companies. Research results show that internal business communication has a positive impact on employee commitment. Managers in companies that deal with tourism must take into account the advantages of internal business communication and the opportunities brought by its adequate use, when it comes to the impact on the commitment of employees. Modern tourism companies in the world pay more and more attention to internal communication and its effects, so Serbian tourism companies also follow the example of positive business practices and thus improve the commitment of employees.","PeriodicalId":31560,"journal":{"name":"Trendovi u Poslovanju","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135057700","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.5937/trendpos2301104d
Minela Đerlek
The idea of justice is often denied in family relationships due to their emotional nature. The term emotional nature together with the term "justice" implies that emotionality makes concepts impossible and that family relationships as such are quite inaccessible from the aspect of justice. In this sense, the problem arises in the situations of modern society, where through marriage as a "community of a man and a woman" the entire context of the family is established as an institution of success, harmony and getting along, so children are excluded from participating in the realization of this community. Contemporary understandings of divorce have disrupted responsibility in relation to the family, the idea of "guilt" becomes a relic, and the need to justify a wrong choice is neglected. However, when the termination of marriage or extramarital union occurs in the phase of partner relations, the emotional reaction of adults is different. The problem arises when the end of joint life occurs between the parents, where the disintegration of the only "refuge and source of love" creates a feeling of deprivation, injustice and painful feeling.
{"title":"\"(In)justice\" of suffering in family law","authors":"Minela Đerlek","doi":"10.5937/trendpos2301104d","DOIUrl":"https://doi.org/10.5937/trendpos2301104d","url":null,"abstract":"The idea of justice is often denied in family relationships due to their emotional nature. The term emotional nature together with the term \"justice\" implies that emotionality makes concepts impossible and that family relationships as such are quite inaccessible from the aspect of justice. In this sense, the problem arises in the situations of modern society, where through marriage as a \"community of a man and a woman\" the entire context of the family is established as an institution of success, harmony and getting along, so children are excluded from participating in the realization of this community. Contemporary understandings of divorce have disrupted responsibility in relation to the family, the idea of \"guilt\" becomes a relic, and the need to justify a wrong choice is neglected. However, when the termination of marriage or extramarital union occurs in the phase of partner relations, the emotional reaction of adults is different. The problem arises when the end of joint life occurs between the parents, where the disintegration of the only \"refuge and source of love\" creates a feeling of deprivation, injustice and painful feeling.","PeriodicalId":31560,"journal":{"name":"Trendovi u Poslovanju","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135057997","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.5937/trendpos2301084c
Miilivoje Ćosić, Ljiljana Tomić, Aleksandra Mesarević
In modern business conditions most countries of the world have increasingly been adopting policies and strategies that encourage innovation, because they have realized that without systematically encouraging the development of innovation there is no global competitiveness. The Global Innovation Index (GII) is the index which measures the achieved level of innovation of certain countries, based on two sub-indices: the Index of Innovation Inputs and the Index of Innovation Outputs. Both sub-indices include certain pillars, so that the Index of Innovation Inputs includes five pillars, while the Index of Innovation Outputs includes two pillars. This paper analyzes the ranking results of Serbia and Bosnia and Herzegovina according to the global Innovation Index, which is published every year by the World Intellectual Property Organization (WIPO), as well as all the pillars of the Global Innovation Index for both countries.
{"title":"The analysis of The Global Index of Innovation of Serbia and Bosnia and Herzegovina","authors":"Miilivoje Ćosić, Ljiljana Tomić, Aleksandra Mesarević","doi":"10.5937/trendpos2301084c","DOIUrl":"https://doi.org/10.5937/trendpos2301084c","url":null,"abstract":"In modern business conditions most countries of the world have increasingly been adopting policies and strategies that encourage innovation, because they have realized that without systematically encouraging the development of innovation there is no global competitiveness. The Global Innovation Index (GII) is the index which measures the achieved level of innovation of certain countries, based on two sub-indices: the Index of Innovation Inputs and the Index of Innovation Outputs. Both sub-indices include certain pillars, so that the Index of Innovation Inputs includes five pillars, while the Index of Innovation Outputs includes two pillars. This paper analyzes the ranking results of Serbia and Bosnia and Herzegovina according to the global Innovation Index, which is published every year by the World Intellectual Property Organization (WIPO), as well as all the pillars of the Global Innovation Index for both countries.","PeriodicalId":31560,"journal":{"name":"Trendovi u Poslovanju","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135057685","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.5937/trendpos2301077b
Jelena Bačević
Block chain technology is becoming more and more important as it is being applied in many fields of business. Blockchain serves as a continuing book of records enabling transactions to develop in decentralized circumstances. Although it is a relatively new technology (first theoretical work dates from 2008), developed and applied primarily in payment systems (Bitcoin), it appeared that its potentials are far beyond it. Within the period from its beginning until the present day, this technology has been considerably improved, applied algorithms perfected and accommodated to contemporary business environment. Research in the field of application concerning this technology was made on the basis of available literature and papers published in relevant journals. The paper represents a comprehensive review of possibilities in Blockchain technology application in contemporary business environment, its benefits and shortcomings as well as security problems appearing in theory and practice. This paper also deals with the analysis of possible trends in the mentioned field.
{"title":"Possibilities in Blockchain technology application","authors":"Jelena Bačević","doi":"10.5937/trendpos2301077b","DOIUrl":"https://doi.org/10.5937/trendpos2301077b","url":null,"abstract":"Block chain technology is becoming more and more important as it is being applied in many fields of business. Blockchain serves as a continuing book of records enabling transactions to develop in decentralized circumstances. Although it is a relatively new technology (first theoretical work dates from 2008), developed and applied primarily in payment systems (Bitcoin), it appeared that its potentials are far beyond it. Within the period from its beginning until the present day, this technology has been considerably improved, applied algorithms perfected and accommodated to contemporary business environment. Research in the field of application concerning this technology was made on the basis of available literature and papers published in relevant journals. The paper represents a comprehensive review of possibilities in Blockchain technology application in contemporary business environment, its benefits and shortcomings as well as security problems appearing in theory and practice. This paper also deals with the analysis of possible trends in the mentioned field.","PeriodicalId":31560,"journal":{"name":"Trendovi u Poslovanju","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135057358","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.5937/trendpos2301043j
Gordan Janković
The budget is a set of all planned revenues and expenditures of individuals and corporations, institutions, the state... for a certain time frame, usually per year. We will put emphasis on the government budget. In a situation where exactly these planned revenues are at a lower level compared to planned expenditures, a government budget deficit occurs. The big problem of the modern states is the chronic budget deficit. It arises in a situation where a negative gap between public revenues and expenditures appears every year for a long period of time. The so-called tax revenues have a huge importance in the public revenues of the budgets of modern states. In the paper itself, we will pay attention to tax revenues. We will show an empirical presentation of the trends in the structure of these revenues in countries with different levels of income per capita, we will analyze the impact of tax revenues on the level of the budget deficit. The structure of tax revenues largely depends on the level of development of that country's economy.
{"title":"The significance of tax revenues on the volume of the government budget deficit","authors":"Gordan Janković","doi":"10.5937/trendpos2301043j","DOIUrl":"https://doi.org/10.5937/trendpos2301043j","url":null,"abstract":"The budget is a set of all planned revenues and expenditures of individuals and corporations, institutions, the state... for a certain time frame, usually per year. We will put emphasis on the government budget. In a situation where exactly these planned revenues are at a lower level compared to planned expenditures, a government budget deficit occurs. The big problem of the modern states is the chronic budget deficit. It arises in a situation where a negative gap between public revenues and expenditures appears every year for a long period of time. The so-called tax revenues have a huge importance in the public revenues of the budgets of modern states. In the paper itself, we will pay attention to tax revenues. We will show an empirical presentation of the trends in the structure of these revenues in countries with different levels of income per capita, we will analyze the impact of tax revenues on the level of the budget deficit. The structure of tax revenues largely depends on the level of development of that country's economy.","PeriodicalId":31560,"journal":{"name":"Trendovi u Poslovanju","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135057695","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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