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2021, vol. 69, br. 3-4, str. 261-272
Srpska poreska politika za novo digitalno doba - predlozi dok čekamo veliku poresku reformu
Univerzitet u Beogradu, Pravni fakultet, Katedra za pravno-ekonomske nauke
Sažetak
Ovaj rad se bavi pitanjem na koji način pomoći srpskim poslodavcima u borbi za našu domaću radnu snagu sa stranom konkurencijom, imajući u vidu to da je, usled primene modernih tehnologija, ona u većem delu našeg uslužnog sektora privrede postala deo globalnog tržišta rada. Autor dodaje navedenom izazovu i potrebu da se srpska privreda transformiše iz modela koji je prevashodno sadržan u pružanju usluga, na onaj zasnovan na stvaranju veće vrednosti kroz razvoj intelektualne svojine u domaćem vlasništvu. Srpska kreativna industrija ili, preciznije, njen IT sektor, uzeti su kao primarno polje istraživanja, gde su napori da se usklade prethodno navedena dva interesa uočeni još od 2018. godine. Na osnovu postojećeg stanja autor predlaže set poreskih mera koje imaju za cilj da pomognu prelazak sadašnje srpske privrede na model 4.0, pri čemu borba da se zadrži srpski talenat u Srbiji i to kod srpskih poslodavaca igra ključnu ulogu.
Reference
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O članku

jezik rada: engleski
vrsta rada: pregledni članak
DOI: 10.5937/EKOPRE2103261K
primljen: 28.12.2020.
objavljen u SCIndeksu: 25.05.2021.

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