Zeszyty czasopisma

AHEAD OF PRINT

Tom 10 (2022): Zeszyt 1 (June 2022)

Tom 9 (2021): Zeszyt 2 (December 2021)

Tom 9 (2021): Zeszyt 1 (June 2021)

Tom 8 (2020): Zeszyt 2 (December 2020)

Tom 8 (2020): Zeszyt 1 (June 2020)

Tom 7 (2019): Zeszyt 2 (December 2019)

Tom 7 (2019): Zeszyt 1 (June 2019)

Tom 6 (2018): Zeszyt 2 (December 2018)

Tom 6 (2018): Zeszyt 1 (June 2018)

Tom 5 (2017): Zeszyt 2 (December 2017)

Tom 5 (2017): Zeszyt 1 (June 2017)

Tom 4 (2016): Zeszyt 2 (December 2016)

Tom 4 (2016): Zeszyt 1 (June 2016)

Tom 3 (2015): Zeszyt 2 (December 2015)

Tom 3 (2015): Zeszyt 1 (June 2015)

Informacje o czasopiśmie
Format
Czasopismo
eISSN
2303-5013
Pierwsze wydanie
08 Sep 2015
Częstotliwość wydawania
2 razy w roku
Języki
Angielski

Wyszukiwanie

Tom 5 (2017): Zeszyt 1 (June 2017)

Informacje o czasopiśmie
Format
Czasopismo
eISSN
2303-5013
Pierwsze wydanie
08 Sep 2015
Częstotliwość wydawania
2 razy w roku
Języki
Angielski

Wyszukiwanie

9 Artykułów
Otwarty dostęp

The Globar War: The EU’s Apple Tax Case

Data publikacji: 06 Jul 2017
Zakres stron: 14 - 35

Abstrakt

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.

Słowa kluczowe

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

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

Data publikacji: 06 Jul 2017
Zakres stron: 36 - 51

Abstrakt

Słowa kluczowe

  • European Union
  • enlargement
  • new members
  • foreign trade
  • economic growth
Otwarty dostęp

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

Data publikacji: 06 Jul 2017
Zakres stron: 52 - 71

Abstrakt

Otwarty dostęp

Analysis of the Labor Market in the Republic of Srpska

Data publikacji: 06 Jul 2017
Zakres stron: 72 - 93

Abstrakt

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.

Słowa kluczowe

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

JEL Classification

  • E23
  • J21
  • J64
Otwarty dostęp

Fiscal Decentralization - World Experience and Our Practice

Data publikacji: 06 Jul 2017
Zakres stron: 94 - 106

Abstrakt

Słowa kluczowe

  • fiscal system
  • fiscal policy
  • fiscal decentralization
  • fiscal autonomy
Otwarty dostęp

Tourist Evaluation of Religious Buildings in Montenegro

Data publikacji: 06 Jul 2017
Zakres stron: 107 - 124

Abstrakt

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.

Słowa kluczowe

  • valorization
  • sacral objects
  • resource
  • religious touriam
Otwarty dostęp

Model of Consumer Behaviour - Feminine Hygiene

Data publikacji: 06 Jul 2017
Zakres stron: 125 - 136

Abstrakt

Słowa kluczowe

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

JEL Classification

  • M31
  • C38
Otwarty dostęp

Influence of Tourism on the Environment

Data publikacji: 06 Jul 2017
Zakres stron: 137 - 150

Abstrakt

Otwarty dostęp

Presence of Corporate Frauds at a Global Level

Data publikacji: 06 Jul 2017
Zakres stron: 151 - 164

Abstrakt

Słowa kluczowe

  • crime
  • ACFE
  • false financial reporting
  • corruption
  • misappropriation of funds
9 Artykułów
Otwarty dostęp

The Globar War: The EU’s Apple Tax Case

Data publikacji: 06 Jul 2017
Zakres stron: 14 - 35

Abstrakt

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.

Słowa kluczowe

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

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

Data publikacji: 06 Jul 2017
Zakres stron: 36 - 51

Abstrakt

Słowa kluczowe

  • European Union
  • enlargement
  • new members
  • foreign trade
  • economic growth
Otwarty dostęp

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

Data publikacji: 06 Jul 2017
Zakres stron: 52 - 71

Abstrakt

Otwarty dostęp

Analysis of the Labor Market in the Republic of Srpska

Data publikacji: 06 Jul 2017
Zakres stron: 72 - 93

Abstrakt

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.

Słowa kluczowe

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

JEL Classification

  • E23
  • J21
  • J64
Otwarty dostęp

Fiscal Decentralization - World Experience and Our Practice

Data publikacji: 06 Jul 2017
Zakres stron: 94 - 106

Abstrakt

Słowa kluczowe

  • fiscal system
  • fiscal policy
  • fiscal decentralization
  • fiscal autonomy
Otwarty dostęp

Tourist Evaluation of Religious Buildings in Montenegro

Data publikacji: 06 Jul 2017
Zakres stron: 107 - 124

Abstrakt

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.

Słowa kluczowe

  • valorization
  • sacral objects
  • resource
  • religious touriam
Otwarty dostęp

Model of Consumer Behaviour - Feminine Hygiene

Data publikacji: 06 Jul 2017
Zakres stron: 125 - 136

Abstrakt

Słowa kluczowe

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

JEL Classification

  • M31
  • C38
Otwarty dostęp

Influence of Tourism on the Environment

Data publikacji: 06 Jul 2017
Zakres stron: 137 - 150

Abstrakt

Otwarty dostęp

Presence of Corporate Frauds at a Global Level

Data publikacji: 06 Jul 2017
Zakres stron: 151 - 164

Abstrakt

Słowa kluczowe

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

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