Сажетак: Рад представља покушај аутора да се на релативно систематски начин представе норме о економско-социјалним правима у Уставу Србије из 2006. године. Пре тога у уводним излагањима аутор се осврће на општа места у вези са људским правима и њиховом институционализацијом, конституционализацијом и интернационализацијом. Процес институционализације људских права започет је у Енглеској доношењем Велике повеље слобода (Magna Carta Libertatum) 1215 године. Конституционализација људских права започиње доношењем првих десет амандмана на Устав САД-а 1791. Француски уставотворац је за разлику од америчког у Декларацији права човека и грађанина прокламовао и одређена нова права као што су: слобода кретања, слобода окупљања, право на слободно испољавање мисли, право на петицију или слобода културе. Испрва људска права су представљала средства за ограничавање државне власти, али са новим теоријама по којима се држава не може посматрати само као политичка организација, већ као друштвена заједница која има социјалноекономску садржину, држава мора да уставом гарантује грађанима одређени корпус економских и социјалних права. Економска, социјална и културна права се сврставају у другу генерацију права.Економск и социјална права усмерена су на то да се појединци доведу у положај да могу да уживају грађанска и политичка права. Ова права, названа и правима друштвеног благостања почивају на начелима једнакости и солидарности, а сврха им је између осталог да се социјално угроженим члановима друштвене заједнице помогне. Конституциони акт који је важан за светску -уставну афирмацију ових права је Вајмарски Устав из 1919. године. који је предвидео законодавне мере у циљу примене ових права. За интернационализацију ових права значајна је Универзална декларација о људским правима из 1948 и Међународни пакт о економским, социјалним и културним правима из 1966 године. Устав Републике Србије из
The authors point to the plurality of forms of consumer protection. Private law form of consumer protection is individual protection in civil proceedings. The protection of the collective interests of consumers in most European legal systems is achieved through litigation. The Consumer Protection Act entrusts the protection of the collective interests of consumers to administrative bodies, which is realized in administrative proceedings, whose rules are characterized by considerable differences in relation to the rules provided by the Law on General Administrative Procedure. A significant unit is dedicated to the mechanism of alternative dispute resolution, especially arbitration and mediation. The shortcomings of the Law on Consumer Protection regarding certain contradictory provisions are pointed out. The legislator stimulates alternative dispute resolution, and on the other hand stipulates that contracting one of these methods does not affect the right to judicial protection. The paper also analyses the inspection.
Extremely motivated and satisfied employees lead an organization towards the desired results. One of the strategies for motivating people is communication. The condition for functioning of the organization and achieving the individual goals of employees as well as those of the organization a good communication between managers and employees. The bearers of good communication are managers and their commitment to employees, readiness to find out about problems of employees, and solving them. The aim of this paper is, based on systematization and analysis of a) relevant theoretical sources and b) results of research on the impact of communication on development of employees’ motivation in the organization, to examine the existing differences in managers’ and employees’ attitudes about the influence of communication on the increase of motivation. Therefore, the paper analyzes: the nature of employees’ motivation; the importance of communication among employees for development of motivation; the influence of employees’ position in the organization on the evaluation of certain communication factors of motivation, and the influence of appropriate communication in organization on the increase of motivation for work.
Today, the success of entire tax system is viewed through the effectiveness of tax control. Tax control activities are performed by tax inspectors with special authorities, duties and responsibilities, and its purpose is to control whether taxpayers activities comply with tax laws and regulations. With the adoption of the Law on inspection supervision, the Republic of Serbia has implemented a crucial, comprehensive reform of inspection bodies and the process of inspection supervision which has been of great significance for public administration, economy and citizens. The provisions of this law are applied to tax procedures based on the principle of subsidiarity, while the activities of tax inspection are mostly based on the provisions of the Law on tax procedure and tax administration. In tax procedures, the issues which are not regulated by the general Law on inspection supervision, are the subject of another specific law-however, the direct application of the specific law cannot rule out or restrict the application of the law which governs the issues of inspection supervision and official control which are not regulated by the specific law. In this paper, the author discusses the similarities and differences between two laws and solutions for their harmonization underlining their advantages and weaknesses aimed at ensuring the maximum compliance with tax laws and reduction of tax evasion and shadow economy.
Since the introduction of property taxation in Serbian legislation, the tax system has been the subject of reforms a number of times for the purpose of its harmonization it with European Union standards. Initial changes were almost unnoticiable, while the latest modifications in the law attracted considerable interest of the tax policy creators, financial experts, as well as the taxpayers themselves because they introduced a new method of determining the tax basis which has increased the overall tax liabilities at annual level. Bearing in mind that the property tax generates local revenue and that local governments are in constant need for additional resources, the methodology of determining the tax liability should be based on the principle of equity and equality in order to ensure an ultimately efficient tax collection. In this paper, the authors will attempt to analyze both positive and negative aspects of improving the property tax system through a number of years, as well as to propose some solutions for the future reform of this system. By means of fiscal decentralization, this revenue plays an important role in financing local expenditure, while its abundance directly secures a larger autonomy of local self-government units, making them less dependable on the funds coming from the state budget.
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