There is a consensus, in both academia and economic policy circles, that the reform of the personal income tax system in Serbia is necessary one. Two frequently discussed reform scenarios are East European style flat tax and the comprehensive income tax model of Western Europe. Most Central and Eastern European (CEE) countries have recently reformed their income tax systems by introducing some form of flat tax scheme, while in numerous countries of Western Europe the possibility of flat tax reform is also seriously considered. Opponents of the reform usually stress the adverse distributional effects of flat tax schemes. The aim of our paper is to contribute to the empirical literature on the distributional effects of alternative tax reform scenarios. The analysis is based on the tax and benefit micro-simulation model for Serbia (SRMOD). The results suggest that redesigning the existing income tax system so as to introduce a uniform tax rate and increase the basic allowance would somewhat reduce inequality and improve vertical inequity in taxation. On the other hand, in the case of the introduction of comprehensive income tax, considerably larger equalizing and progressivity effects would be achieved. At the same time, since in both cases redistribution will not affect the bottom decile group, no significant effects (in either cases) on poverty reduction will be achieved

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This paper investigates the relationship between income inequality and different welfare state trajectories that three countries of the former Yugoslavia ?south of the Alps? have taken over the three decades since the breakup of the country in 1990. It is remarkable that three countries emerging from a common (socialist) system have experienced diametrically opposing outcomes regarding inequality. Slovenia has one of the lowest levels of income inequality in Europe, Croatia an average level of inequality, and Serbia one of the highest levels. The paper first examines the extent and nature of income inequality in the three countries before examining the determining causes of inequality, rooted in the evaluation of labour markets, education systems, and tax-benefit systems. It concludes that the divergent transition paths have created the different inequality outcomes observed in the three countries. <br><br><font color="red"><b> This article has been corrected. Link to the correction <u><a href="http://dx.doi.org/10.2298/EKA2024129E">10.2298/EKA2024129E</a><u></b></font>

This paper explores the traits of social entrepreneurship in Serbia by addressing the role of motivation, education, personal experience, gender and age in developing social enterprises.The research done so far has not directly addressed the issue of characteristics of individuals who bring social innovation in Serbia and in that manner our research contributes to the existing body of knowledge. The data for this study were drawn from field research that started in June 2014, combining qualitative and quantitative research techniques. Our research suggests that social entrepreneurs in Serbia usually enter this venture without previous experience in founding a social enterprise or managing one. Education plays an important role in motivation to work for or establish a social enterprise: founders are by large people with higher education interested in continuous education and often engaged in some vocational education or training. Disparities in motivation to work in (or establish) a social enterprise are prominently different depending on the respondents' ages younger respondents are motivated primarily to address a specific social problem, while the older ones are motivated mainly to create a personal employment opportunity. KEY WORDS: social entrepreneurship, social enterprises, personal traits, Serbia APSTRAKT: U ovom radu istražuju se svojstva socijalnih preduzetnika u Srbiji kroz analizu uloge koju motivacija, obrazovanje, lično iskustvo, pol i starost imaju u razvoju socijalnih preduzeća. Dosadašnja istraživanja se nisu neposredno bavila pitanjem karakteristika pojedinaca koji su nosioci socijanih inovacija u Srbiji te na taj način ovo istraživanje dopunjava postojeći fond znanja u ovoj oblasti. Podaci na 1 gkrstic@ekof.bg.ac.rs 2 anaa@ekof.bg.ac.rs 3 zarkovic@ekof.bg.ac.rs Gorana Krstić, Ana Aleksić Mirić, Jelena Žarković Rakić: Profi le of Social Entrepreneur in Serbia 63 kojima je analiza zasnovana potiču iz empirijskog istraživanja koje je započeto u junu 2014. godine i koje je bilo zasnovano na primeni kvalitativnih i kvantitativnih istraživačkih tehnika. Naše istraživanje pokazuje da socijalni preduzetnici u Srbiji u posao ulaze često bez prethodnog iskustva u osnivanju ili vođenju socijalnog preduzeća. Obrazovanje ima veoma važnu ulogu u motivaciji pojedinca da počne da radi ili osnuje socijalno preduzeće: osnivači socijalnih preduzeća su u značajnoj meri visoko obrazovani pojedinci zainteresovani za kontinuirano učenje i često uključeni u programe dodatne obuke i profesonalnog usavršavanja. Postoje razlike u motivaci za rad ili osnivanju socijalnog preduzeća u odnosu na starost budući da su mlađi ispitanici motivisani prevashodno željom da reše konkretni socijalni problem, dok su stariji ispitanici uglavnom motivisani željom da stvore sebi priliku za zaposlenje.

A professional and competent public administration is necessary for successful transition from a socialist, centrally planned economy to a functioning market democracy. The difficulty lies in building an organized and effective civil service sector. This paper gives a brief overview of formal bureaucratic reasoning, beginning with Niskanen’s theory, followed by the principal-agent model. The "Weberian state hypothesis", which provides an alternative view of bureaucracies in less developed countries, is subsequently explored. Finally, the currant state of Serbian public administration is described, along with a discussion of challenges to be addressed in the future