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2020, vol. 11, br. 1, str. 204-228
Oporezivanje za rodnu ravnopravnost - predlog mera za Republiku Srbiju na putu evropskih integracija
Univerzitet Union, Pravni fakultet, Beograd

e-adresaiva.ivanov@pravnifakultet.rs
Ključne reči: rodna ravnopravnost; porez; žene; ekonomsko osnaživanje; jednak položaj
Sažetak
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.
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O članku

jezik rada: srpski
vrsta rada: izvorni naučni članak
DOI: 10.5937/pravzap0-26172
objavljen u SCIndeksu: 02.08.2020.
metod recenzije: dvostruko anoniman
Creative Commons License 4.0

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