The genesis and development of economic and financial thought are characterized by the past and yet still ongoing struggle and confrontation between monetarists and Keynesians, their mutual polarization, and the long-standing debate "for and against" new theories, which has demonstrated that theoretical and analytical disagreements essentially do not exist, especially not between the leading monetarists and keynesians. The opposing theses "money is not important" and "only the money is important" have been transmitted, after a decade of theoretical and empirical testing, into the official common thesis that "money is important". In this paper, using the desk research method, we start from an aspiration to present the genesis of these different approaches, however avoiding to reduce it to the synthesis of approaches, but rather striving to point to valuable contribution of such polemics in order to reconsider global tendencies in implementing monetary and general macroeconomic policies. In generic terms, the ongoing global financial crisis has justified the validity of such reconsiderations, since monetary and fiscal policies are the most suitable instruments for macroeconomic policy of growth management.
Milija BogavacPoslovni i pravni fakultet Univerziteta "Union -Nikola Tesla", Beograd, Srbija Kristijan RistićPoslovni i pravni fakultet Univerziteta "Union -Nikola Tesla", Beograd, Srbija
By looking at the most famous tax havens today, we turn our attention to research that will show the real problems and impact of tax havens on tax evasion. For the mentioned research, we will use a comparative analysis in which the tax system of the EU countries and the countries of tax havens will be included. In all modern countries, personal and corporate income tax are one of the safest sources of state budget revenue. The most significant direct taxes are personal income tax (tax) and corporate income tax.
Kristijan RistićFakultet za poslovno industrijski menadžment, Univerzitet "Union -Nikola Tesla", Beograd, Srbija Ljubomir MiljkovićFakultet za poslovno industrijski menadžment, Univerzitet "Union -Nikola Tesla", Beograd, Srbija
Apstrakt U savremenom svetu, a naročito u Srednjoj i Istočnoj Evropi, "opasno" je tržišnu privredu izjednačavati sa blagostanjem, koje je tržišni poredak stvorio u Zapadnoj i Južnoj Evropi. Čak i kada tržišna ekonomija zavlada svuda po Evropi, razlike u blagostanju mogu ostati iste ili, čak, postati produbljenije. Ne treba se predavati iluzijama da će u skoroj budućnosti svako u Evropi imati dugo očekivano blagostanje. Može se ostati siromašnim uprkos uvođenju tržišne privrede. Socijalna nivelacija jednostavno svuda ne može da uspe. Socijalne razlike su, prema tome, neminovne, jer demokratija i tržište automatski ne nose blagostanje. Kao i svuda i do sada, tržišna ekonomija nije samonikla biljka, "koja uvek i svuda raste. Samo treba paziti da se ne iščupa iz korena". No, tržište, kao kultivisana biljka, traži i brižljivu negu i klimatske uslove. Tržišni privredni poredak mnogo "zanoveta" do svog punog zamaha i razvoja. Izuzetni napori, vreme i ulaganja su imperativi za pojedinca, preduzeće, državu i društvo. Pri tome, uopšte nije sigurno da će cvetna aleja tržišne privrede automatski osigurati društveno blagostanje. Tržište je, dakle, samo neophodan (potreban i koristan), ali ne i dovoljan uslov za procvat blagostanja. Materijalno dobro stojeća društva jesu uređena po tržišnim principima, ali bitišu i brojna siromašna društva tržišno situirana. Tržište ovde uopšte ne objašnjava razlike u blagostanju, kao što regionalne razlike u standardima ne objašnjavaju ni klima, geografski položaj, istorijski razvoj, tradicija, vera, rasa, običaji. Tržište čak i u istovetnom privrednom poretku ne daje uvek željene rezultate. Dobar primer za to je EU. Ali, privredna moć zemlje i socijalno blagostanje pojedinca ne zavise isključivo od privrednog poretka tržišno orijentisanog društva. Do sada su ekonomski uvek bili uspešni na dugi rok samo oni koji su sve podredili ekonomskim interesima u tržišnom privrednom poretku (Japan, SAD, Nemačka). To je ta "merkantilitička obdarenost evropskog duha", kod koga i religija, i nauka, i umetnost, i filozofija, i tržište, i država stoje u službi ekonomskog uspeha. Delovati rentabiIno, efikasno, fleksibilno i tržišno jeste ekonomska moć u razvoju materijalne egzistencije.
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