No abstract

The recent increased migration of workers has posed a brain drain problem on countries, which lose their citizens to more developed countries offering better working and living conditions. Lowering the tax burden on highly skilled individuals has been one of the most commonly used incentives by both developed and developing countries. The Government of the Republic of Serbia has proposed several tax incentives for providing a more beneficial tax treatment for highly skilled employees with the aim of keeping and attracting them back. The first part of this paper illustrates the problem of emigration, the effects of emigration of highly skilled workers, and the effects of taxation on migration decisions. In the second part, the problem of brain drain and its breadth in the Republic of Serbia is addressed, and a detailed elaboration of newly proposed tax incentives is provided. Furthermore, the author proposes an additional tax incentive.

Goals and potential effects of fiscal decentralisation have been analysed in numerous scientific papers and studies. Empirical data shows different or even contradictory results of fiscal decentralisation expansion even though fiscal decentralisation is based on a solid theoretical framework. Fiscal decentralisation might have a positive impact on investment, GDP growth, quality enhancement of healthcare, education and social protection. The purpose of this paper is to provide empirical evidence whether fiscal decentralisation was primarily led by the economic or political rationale in the selected EU member states – 11 CEE and SEE countries. The EU integration process created a pressure on new member states which joined the EU between 2004 and 2013 to implement fiscal decentralisation policies. The goal of this paper is to quantitatively and qualitatively investigate whether all analysed countries followed the fiscal decentralisation path and what were the predominant reasons for fiscal recentralisation.

Finding the right rules for taxation of corporate income in digital economy has been at the centre of attention of international tax community. Three proposals have received most attention, even though it is still uncertain whether any of them would be elected as a final solution. What these proposals show us is that in order to adopt new rules for taxation of digital economy, it is necessary to provide a functional global environment where information would be readily available and where countries would provide assistance in tax collection. However, existing mutual assistance instruments fall short of that. In this paper it is argued that current political momentum around the need to reach an international consensus should be used to enhance mutual assistance mechanisms. It is argued that CRS should become main global instrument for automatic exchange of information, or at least that CRS and FATCA rules should be harmonised so that there are no differences between them. Furthermore, it is argued that all countries should start providing assistance in tax collection based on OECD MAC. And secondly, it is argued that programs for technical assistance and capacity building offered by the OECD should be expanded so that more countries have access to them and that more resources are dedicated to each country.

Rodna ravnopravnost u Republici Srbiji još uvek nije dostignuta. Nezaposlenost žena od preko 11% i neaktivnost od preko 50% predstavljaju zabrinjavajuće podatke za Republiku Srbiju i njen održivi razvoj. Problem položaja žena je prepoznat, međutim, adekvatne mere koje bi ga rešile još nisu donete. U ovom radu je data analiza potrebe za ekonomskim osnaživanjem žena u Republici Srbiji, kao i adekvatnosti poreskih mera za dostizanje takvog cilja, na osnovu čega se predlaže šest poreskih mera. Mere imaju za cilj ekonomsko osnaženje žena, pre svega kroz njihovo zaposlenje i ohrabrenje za ostvarivanje imovinskih prava, a za sobom povlače i brojne druge pozitivne efekte na položaj žena. Predložene mere su poreske olakšice koje imaju za cilj da podstaknu fleksibilne oblike rada (rad na nepuno radno vreme i rad "od kuće") i mogućnost čuvanja dece zaposlenih. Takođe, u radu se predlaže i povećanje poreskog tereta za poklanjanje muškom članu porodice udela na poljoprivrednom zemljištu od strane ženskog člana porodice.