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

In the conditions of the new economy, there is a need for harmonization and improvement of financial reporting. The newconcept of business and corporate governance in the context of sustainability implies a number of changes, among which we highlight the changes in business priorities and the adoption of the corporate social responsibility concept....

By Dragan J. Mikerević

According to actual legislation, the performing of communal activities in the Republic of Srpska is mainly entrusted with public utility companies founded and managed by local governments (municipalities and cities), as well as their majority owners. Municipalities and cities have a legal obligation to prescribe the conditions and manner of perform...

By Duško Šnjegota, Branka Miloševic – Šnjegota

The issue of the competitive position is not only a question of growth and development, but above all, survival. On the long run, it determines the position of any country any economic entity and essentially chooses its further fate. Measured by various parameters, but special attention is drawn to the measurement of competitiveness based on the qu...

By Miladin Jovičić, Milena Mirković

Banks are primery focused on satisfying needs of clients. Nowdays the banks are faced with the anfair competition more than ever before. CRM (Customer Relationship Management) is a recent concept, which completely replaces the traditional approach to satisfying needs of bank clients, which have been individualized. The competitiveness in the bankin...

By Suzana Stevanović, Željko Vojinović, Sanja Živković

In order to establish open market economy in the Republic of Srpska, it is necessary to establish an efficient financial system. That requires the existence of open and liquid capital market. In economies that are in transition, such as the economy of the Republic of Srpska, the efficient financial system is particularly significant for raising cap...

By Vitomir Starčević, Slobodan Subotić, Siniša Božičković

Савремена теорија и прогресивна пракса сагласне су у оцени да се историја цивилизације и трговине преплићу. С друге стране, трговина је огледало развоја националне привреде. Ако је ова констатација, и приближно тачна, отвара се питање (не)моћи српске трговине у условима глобализације тржишта и интернационализације пословања. Одговор на ово питањe н...

By Сретен Ћузовић, Светлана Сокoлов Младеновић, Милица Ристић

Modern theory and progressive practice agree in the assessment that history of civilization and trade are intertwined. On the other side, trade is the mirror of the development of national economy. If this statement is at least approximately correct, it opens up the question of the power of Serbian commerce in terms of market globalization and inte...

By Sreten Ćuzović, Svetlana Sokolov Mladenović, Milica Ristić

У овом раду анализиран је утицај нових трендова у софтверској индустрији на промене у економији земаља у развоју. Глобална економија је доживела драстичну трансформацију у последњих неколико деценија. Некада изолована тржишта су сада део једног, глобалног тржишта. Информационe технологије промениле су начине функционисања света и знатно утицале на ...

By Раде Станкић

This paper analyses the impact of the new trends in the software industry on changes in the economies of developing countries. Global economy has undergone a drastic transformation in recent decades. Once isolated markets are now part of a single, global market. Information technologies have changed the ways the World operates and have had a signif...

By Rade Stankić