Changes in the payment systems of some countries, initiated by the use of cryptocurrencies, have opened up many dilemmas in the economic literature. Although knowledge of this phenomenon has not been yet sufficiently crystallized, some states managed to regulate its use. In this paper, we investigate whether cryptocurrencies can be considered аs а ...

By Jadranka Đurović-Todorović, Marina Đorđević, Milica Ristić-Cakić

The governments of all countries of the world have faced up with the health crisis caused by the Covid 19 virus pandemic in the previous and current year. This crisis turned into an economic crisis, considering that it was necessary to provide huge financial resources to overcome it. Governments "pumped" additional amounts of money by supplying the...

By Jadranka Đurović Todorović, Milica Ristić Cakić, Marina Đorđević

Many environmental and naturalresource problems, which have been solved indeveloped countries with the use of appropriateinstruments, are becoming increasingly common indeveloping countries. Due to poverty, theefficiency of conceiving environmental policiesand minimizing costs, are inherent issues of thesecountries. The aim of this paper is to high...

By Jadranka Đurović Todorović, Marina Đorđević, Milica Ristić

The policy led by a large number of developing countries, with the aim of increasing indirect taxes, has opened the issue of Value Added Tax (VAT) efficiency. Reforms of tax systems of developing countries generally involve an increase in standard rates in order to increase VAT, which is the main source of public revenues. In such a way, developing...

By Jadranka Đurović-Todorović, Milica Ristić, Marina Đorđević

Property tax is a local income, which is applied in all modern tax systems. It is a part of direct taxes with personal income tax and corporate income tax. Property tax has a low level of the abundance, but it is represent one of the most important tax form. Presenting the institutional and legal framework and individual findings on the fiscal impo...

By Marina Đorđević, Jadranka Đurović-Todorović, Zoran Tomić

Porez na imovinu je lokalni prihod koji se primenjuje u svim savremenim poreskim sistemima. Pripada grupi direktnih poreza zajedno sa porezom na dohodak građana i porezom na dobit preduzeća. On se karakteriše niskom izdašnošću, ali bez obzira na to, predstavlјa jedan od najznačajnijih poreskih oblika. Prikazom institucionalnog ...

By Marina Đorđević, Jadranka Đurović-Todorović, Zoran Tomić

Monetarni agregati predstavljaju skupinu različitih finansijskih instrumenata. Obuhvatnost monetarnih agregata određuje njihovu suštinu. U najvećem broju zemalja koriste se sledeći monetarni agregati: M0, M1, M2 i M3. Centralna banka određuje volumen i dinamiku novčane mase, što nimalo nije jednostavan posao. Brojni faktori determini&...

By Jadranka Đurović-Todorović, Marina Đorđević, Zoran Tomić