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Volumen 8 (2020): Edición 1 (June 2020)

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Volumen 5 (2017): Edición 1 (June 2017)

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Detalles de la revista
Formato
Revista
eISSN
2303-5013
Publicado por primera vez
08 Sep 2015
Periodo de publicación
2 veces al año
Idiomas
Inglés

Buscar

Volumen 5 (2017): Edición 1 (June 2017)

Detalles de la revista
Formato
Revista
eISSN
2303-5013
Publicado por primera vez
08 Sep 2015
Periodo de publicación
2 veces al año
Idiomas
Inglés

Buscar

9 Artículos
Acceso abierto

The Globar War: The EU’s Apple Tax Case

Publicado en línea: 06 Jul 2017
Páginas: 14 - 35

Resumen

Abstract

It is often said that globalization is just a new form of war between nations; an economic war. It is also a tax war; fiscal policies are a central point of the competition for territories’ attractiveness (ROUGÉ et CHOPOV 2016). But the global tax war is not only another form of interstates conflict; it is also a brand new kind of war between global firms and state to share the burden of civil society. The aim of this paper is to clarify what is at stake in this war to be able to fight it.

Palabras clave

  • Tax systems
  • tax policies
  • tax havens
  • tax treaties
  • global firms
  • fiscal equity
  • fiscal incentives
  • harmful tax competition
  • rulings
  • fiscal lobbying
  • treaty shopping creative accounting
Acceso abierto

Impact of the Enlargement of the European Union on the Foreign Trade and Development of the New Members

Publicado en línea: 06 Jul 2017
Páginas: 36 - 51

Resumen

Palabras clave

  • European Union
  • enlargement
  • new members
  • foreign trade
  • economic growth
Acceso abierto

Nominal and Real Convergence as a Determinant for Joining the European Monetary Union

Publicado en línea: 06 Jul 2017
Páginas: 52 - 71

Resumen

Acceso abierto

Analysis of the Labor Market in the Republic of Srpska

Publicado en línea: 06 Jul 2017
Páginas: 72 - 93

Resumen

Abstract

We are witnessing that the labor market indicators of the Republic of Srpska have been deteriorating for years. Unemployment rates are up to three times higher than the already high European average, with no prospect of changing the situation in the near future. Deterioration in the labor market with respect to people younger than 30 years of age bears particular significance. There is a notable gap between the reduction of unemployment rate and the increase of employed people from this population group. The question is: Where (and whether) are the young (educated) people disappearing from the labor market of the Republic of Srpska? The authors provide an analysis of the main indicators of the Republic of Srpska’slabor market, with the aim of recognizing the main tendencies and problems existing at the market, as well as the need to define adequate measures for their resolution.

Palabras clave

  • labor market
  • unemployment
  • employment
  • the Republic of Srpska

JEL Classification

  • E23
  • J21
  • J64
Acceso abierto

Fiscal Decentralization - World Experience and Our Practice

Publicado en línea: 06 Jul 2017
Páginas: 94 - 106

Resumen

Palabras clave

  • fiscal system
  • fiscal policy
  • fiscal decentralization
  • fiscal autonomy
Acceso abierto

Tourist Evaluation of Religious Buildings in Montenegro

Publicado en línea: 06 Jul 2017
Páginas: 107 - 124

Resumen

Abstract

In this article value of sacred objects like a resource for development of cultural and religious tourism is being emphased. It ia being described the current state of religious monuments, their wilingness that in existing conditions be functional factors of tourist offer. For research it is being used: qualitative and quantitative methods with which are being described recognized elements of tourist valorization: tourism-geographical location, ambiance, atractiveness and identity, decoration and equipment of the space in tourist wealth. Then, the segmenta of valorisation are being quantified through evaluation of the most representative religious monuments in Montenegro. With this work, we want to draw attention to the value of this heritage and its ability to relatively easy be recognized as a resource of cultural and religious tourism. It is being wanted to explore which segments of tourist valorization can be improved, so on the base of it and incorporated in a system of a tourist offer.

Palabras clave

  • valorization
  • sacral objects
  • resource
  • religious touriam
Acceso abierto

Model of Consumer Behaviour - Feminine Hygiene

Publicado en línea: 06 Jul 2017
Páginas: 125 - 136

Resumen

Palabras clave

  • model of consumer behaviour
  • ethical consumerism
  • culture
  • taboo
  • feminine hygiene

JEL Classification

  • M31
  • C38
Acceso abierto

Influence of Tourism on the Environment

Publicado en línea: 06 Jul 2017
Páginas: 137 - 150

Resumen

Acceso abierto

Presence of Corporate Frauds at a Global Level

Publicado en línea: 06 Jul 2017
Páginas: 151 - 164

Resumen

Palabras clave

  • crime
  • ACFE
  • false financial reporting
  • corruption
  • misappropriation of funds
9 Artículos
Acceso abierto

The Globar War: The EU’s Apple Tax Case

Publicado en línea: 06 Jul 2017
Páginas: 14 - 35

Resumen

Abstract

It is often said that globalization is just a new form of war between nations; an economic war. It is also a tax war; fiscal policies are a central point of the competition for territories’ attractiveness (ROUGÉ et CHOPOV 2016). But the global tax war is not only another form of interstates conflict; it is also a brand new kind of war between global firms and state to share the burden of civil society. The aim of this paper is to clarify what is at stake in this war to be able to fight it.

Palabras clave

  • Tax systems
  • tax policies
  • tax havens
  • tax treaties
  • global firms
  • fiscal equity
  • fiscal incentives
  • harmful tax competition
  • rulings
  • fiscal lobbying
  • treaty shopping creative accounting
Acceso abierto

Impact of the Enlargement of the European Union on the Foreign Trade and Development of the New Members

Publicado en línea: 06 Jul 2017
Páginas: 36 - 51

Resumen

Palabras clave

  • European Union
  • enlargement
  • new members
  • foreign trade
  • economic growth
Acceso abierto

Nominal and Real Convergence as a Determinant for Joining the European Monetary Union

Publicado en línea: 06 Jul 2017
Páginas: 52 - 71

Resumen

Acceso abierto

Analysis of the Labor Market in the Republic of Srpska

Publicado en línea: 06 Jul 2017
Páginas: 72 - 93

Resumen

Abstract

We are witnessing that the labor market indicators of the Republic of Srpska have been deteriorating for years. Unemployment rates are up to three times higher than the already high European average, with no prospect of changing the situation in the near future. Deterioration in the labor market with respect to people younger than 30 years of age bears particular significance. There is a notable gap between the reduction of unemployment rate and the increase of employed people from this population group. The question is: Where (and whether) are the young (educated) people disappearing from the labor market of the Republic of Srpska? The authors provide an analysis of the main indicators of the Republic of Srpska’slabor market, with the aim of recognizing the main tendencies and problems existing at the market, as well as the need to define adequate measures for their resolution.

Palabras clave

  • labor market
  • unemployment
  • employment
  • the Republic of Srpska

JEL Classification

  • E23
  • J21
  • J64
Acceso abierto

Fiscal Decentralization - World Experience and Our Practice

Publicado en línea: 06 Jul 2017
Páginas: 94 - 106

Resumen

Palabras clave

  • fiscal system
  • fiscal policy
  • fiscal decentralization
  • fiscal autonomy
Acceso abierto

Tourist Evaluation of Religious Buildings in Montenegro

Publicado en línea: 06 Jul 2017
Páginas: 107 - 124

Resumen

Abstract

In this article value of sacred objects like a resource for development of cultural and religious tourism is being emphased. It ia being described the current state of religious monuments, their wilingness that in existing conditions be functional factors of tourist offer. For research it is being used: qualitative and quantitative methods with which are being described recognized elements of tourist valorization: tourism-geographical location, ambiance, atractiveness and identity, decoration and equipment of the space in tourist wealth. Then, the segmenta of valorisation are being quantified through evaluation of the most representative religious monuments in Montenegro. With this work, we want to draw attention to the value of this heritage and its ability to relatively easy be recognized as a resource of cultural and religious tourism. It is being wanted to explore which segments of tourist valorization can be improved, so on the base of it and incorporated in a system of a tourist offer.

Palabras clave

  • valorization
  • sacral objects
  • resource
  • religious touriam
Acceso abierto

Model of Consumer Behaviour - Feminine Hygiene

Publicado en línea: 06 Jul 2017
Páginas: 125 - 136

Resumen

Palabras clave

  • model of consumer behaviour
  • ethical consumerism
  • culture
  • taboo
  • feminine hygiene

JEL Classification

  • M31
  • C38
Acceso abierto

Influence of Tourism on the Environment

Publicado en línea: 06 Jul 2017
Páginas: 137 - 150

Resumen

Acceso abierto

Presence of Corporate Frauds at a Global Level

Publicado en línea: 06 Jul 2017
Páginas: 151 - 164

Resumen

Palabras clave

  • crime
  • ACFE
  • false financial reporting
  • corruption
  • misappropriation of funds

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