Luka Baturan | University of Novi Sad (original) (raw)

Papers by Luka Baturan

Research paper thumbnail of Economic Analysis of the Ban on Foreigners Acquiring Property Rights on Agricultural Land in Serbia

Economics of Agriculture, Sep 30, 2013

In Serbia it is prescribed by The Law on Agricultural Land that foreign legal or natural persons ... more In Serbia it is prescribed by The Law on Agricultural Land that foreign legal or natural persons could not become owners of agricultural land. The aim of this paper is to show that such a norm creates an economic environment where an optimal allocation of agricultural land as a production factor could not be achieved. The cost - benefit analysis shows that main gainers are Serbian producers and buyers of land who are able to realize a monopoly profit, whereas sellers of agricultural land are at loss, getting a lower economic rent, as well as foreign buyers. A total loss of domestic sellers only is bigger than a total profit of buyers. In the end, it is being pointed to a relativity of the ban, in the sense of a possibility to easily get past the ban through provisions of The Law on Foreign Trade. The conclusion points out that an eventual suspension of the ban would stimulate efficiency of Serbian economy and an increase in the net welfare.

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Research paper thumbnail of 10.5937/zrpfns48-6807 = Trade between Serbia and Russia in the light of preferences and sanctions between Russia and western countries

Zbornik Radova: Pravni Fakultet u Novom Sadu, 2014

In the following paper, we analyze the current customs law that regulates trade in agricultural p... more In the following paper, we analyze the current customs law that regulates trade in agricultural products of Serbia and Russia, in the light of ongoing economic sanctions between Russia to Western countries. Methods used to interpret legal norms are mostly economic ones. The goal is to show allocation and welfare effects in the current institutional frame formed by the sanctions, so that could serve as a scientific base for adequate state policy. High agricultural incentives in developed countries makes Serbian producers and farmers unable to compete on the world market. On the other side, regulations on customs between Serbia and Russia favors Serbian producers on the Russian market. Agricultural production and export from Serbia will increase thanks to Russian sanctions to Western countries. However, if the Serbian producers fail to organize competitive production, after the sanctions expire, they will lose gained positions on Russian market.

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Research paper thumbnail of Consent on cadaveric organ donation in Serbian law

Zbornik Radova: Pravni Fakultet u Novom Sadu, 2013

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Research paper thumbnail of Tax reliefs for employment of new residents

Zbornik Radova: Pravni Fakultet u Novom Sadu, 2022

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Research paper thumbnail of Economic analysis of pre-emptive right in the Serbian Law on property restitution and compensation

Zbornik Radova: Pravni Fakultet u Novom Sadu, 2015

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Research paper thumbnail of Implementation of 'Coase Theorem' for the purpose of internalization of ecological cost in the law system of Republic of Serbia

Zbornik Radova: Pravni Fakultet u Novom Sadu, 2011

Economic Analysis of Law (Law and Economic) starts from the assumption that the target of legal n... more Economic Analysis of Law (Law and Economic) starts from the assumption that the target of legal norms is to enable efficient resource allocation. The phenomenon of ecological costs as a part of negative externalities leads to inefficiency. The government is expected to create an institutional framework that will provide internalization of all costs, in order to succeed optimal economic behavior of all parties. One of the methods to reach the goal is by agreement of interested parties, contained in the 'Coase Theorem'. The first article is about ecological cost as a part of negative externalities and a way it leads to deviation of optimal economic behavior. Afterwards, the basic assumptions about internalization of external cost through agreement of interested parties are exposed. Then the specifics of ecological cost as a part of externalities are shown, which only in some cases leads to an agreement that provides optimal results. At the end, the possibility of contamination licenses market is discussed, where in certain circumstances the achievement of optimal behavior of all parties could be expected through their mutual coordination and exchange of resources they possess.

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Research paper thumbnail of Creation of a market of transferable permits for the purpose of the reduction of greenhouse gases in the Republic of Serbia

Zbornik Radova: Pravni Fakultet u Novom Sadu, 2012

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Research paper thumbnail of Tax reliefs for residential property occupied by the payers of the property tax

Zbornik Radova: Pravni Fakultet u Novom Sadu, 2021

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Research paper thumbnail of Right of foreigners to acquire property on agricultural land in Serbia after law on agricultural land amendments from 2017

Zbornik Radova: Pravni Fakultet u Novom Sadu, 2017

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Research paper thumbnail of Justification of introducing the temporary restrictions of free export of wheat in Serbia

Zbornik Radova: Pravni Fakultet u Novom Sadu, 2011

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Research paper thumbnail of Tax reliefs for employment of new residents

Zbornik radova Pravnog fakulteta, Novi Sad

The paper analyzes the tax relief for employment of new residents. In the first two parts, there ... more The paper analyzes the tax relief for employment of new residents. In the first two parts, there is a legal analysis of Art. 15c of the Law on Personal Income Tax and Art. 15a of the Law on Contributions for Mandatory Social Insurance. Then, this tax relief will be examined in the context of the principles of tax law and public finance, especially the principle of tax fairness, the principle of tax efficiency and the principle of the stability of the tax system. The conclusion is that the problem of the outflow of highly skilled workers could not be solved by partial reforms of tax laws. A systematic solution implies a radical reform of the personal income tax, which would be firmly based on the principles of tax law and tax science.

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Research paper thumbnail of Tax reliefs for residential property occupied by the payers of the property tax

Zbornik radova Pravnog fakulteta, Novi Sad

In this paper the authors deal with the tax reliefs provided for residential property occupied by... more In this paper the authors deal with the tax reliefs provided for residential property occupied by the payers of the property tax. The authors will try to answer whether and what type of tax reliefs are given to this category of property in comparative tax law. The special attention will be devoted to the critical analysis of tax credits provided for residential property in Serbian tax law.

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Research paper thumbnail of Economic analysis of legal regimes governing real estate property transfer in the Republic of Serbia

У овом раду истражује се ефикасност различитих режима преноса права својине на непокретностима ко... more У овом раду истражује се ефикасност различитих режима преноса права својине на непокретностима код уговора о купопродаји. У питању су пре свега аустријски, немачки и француски систем, као и специфичности које постоје у српском правном систему у односу на аустријски узор. Такође, предмет истраживања су и неки посебни случајеви преноса права својине на непокретностима. Поред прописа из грађанскоправне области, предмет истраживања биће и инструменти фискалне политике којима држава утиче на алокацију непокретности, а то су пре свега порези и субвенције. Циљ је утврдити друштвене трошкове и користи различитих правних решења, и на основу анализе сугерисати могуће правне промене. Први део рада носи назив Правни режими преноса права својине на непокретностима и алокација ризика. Овде су анализиране економске импликације неких упоредноправних решења, односно њихови ефекти на ефикасност и благостање. У другом делу рада обрађују се посебни случајеви преноса права својине. Прво, анализира се за...

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Research paper thumbnail of Legal regulation of home births

Zbornik radova Pravnog fakulteta, Novi Sad, 2015

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Research paper thumbnail of Consent on cadaveric organ donation in Serbian law

Zbornik radova Pravnog fakulteta, Novi Sad, 2013

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Research paper thumbnail of Lease of agricultural land in public ownership

Zbornik radova Pravnog fakulteta, Novi Sad, 2014

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Research paper thumbnail of Special tax on illegally acquired property

The National Assembly of the Republic of Serbia has adopted the Law on Determining the Origin of ... more The National Assembly of the Republic of Serbia has adopted the Law on Determining the Origin of Property and Special Tax. With the "new" legal solution on determining the origin of property and special tax, Serbia seeks to protect the fiscal and other interests of the state based on the income of natural persons caused by abuse resulting in the possession of property that cannot be justified by legal income. Since the Law on Determining the Origin of Property and Special Tax introduces a new "special tax", it an opportunity to define the basic contours of this tax, and to give guidelines for practical application, as well as for the possible correction of the Law.

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Research paper thumbnail of LIBERALIZACIJA PRAVA STRANACA DA STIČU SVOJINU NA POLJOPRIVREDNOM ZEMLJIŠTU U KONTEKSTU SSP A I PRIVATIZACIJE PKB A

U radu se analiziraju i porede koristi i troškovi dva različita pravna rešenja kada je u pitanju ... more U radu se analiziraju i porede koristi i troškovi dva različita
pravna rešenja kada je u pitanju pravo stranaca da stiču svojinu na
poljoprivrednom zemljištu. Cilj je da se utvrdi optimalno pravno rešenje
kojim bi se regulisala ova materija, što je preduslov koju treba ispuniti da
bi se pristupilo privatizaciji PKB-a. Predmet analize je na prvom mestu
režim apsolutno rezervisanog prava za domaće državljane, a zatim i režim
opšteg prava, dostupnog svim zainteresovanim licima bez obzira na
državljanstvo. Osnovna hipoteza je da bi liberalizacija pravnog režima
povećala efikasnost ekonomije i blagostanje domaćih ekonomskih
subjekata. Njome bi se stvorila (pravna) pretpostavka za eliminaciju
preraspodele blagostanja među domaćim subjektima kakvu stvara danas
aktuelni režim apsolutno rezervisanog prava. Da bi se dokazala hipoteza
koristi se metod neoklasične i neoinstitucionalne ekonomske teorije i
teorije blagostanja, kao i normativni pravni metod.

LIBERALIZATION OF THE RIGHT OF FOREIGNERS TO ACQUIRE
OWNERSHIP OF AGRICULTURAL LAND IN THE CONTEXT OF THE
SAA AND THE PRIVATIZATION OF THE COMPANY PKB

This paper analyzes and compares costs and benefits of two
different legal solutions for the right of foreigners to acquire ownership of
agricultural land. The goal is to find the optimum legal solution for
regulating this matter, which should be the first condition for the
privatization of the company PKB. Primarily, the subject of cost-benefit
analysis is ownership right on agricultural land reserved only for those
with native citizenship followed by analysis of the liberalization by
allowing foreigners to acquire ownership on agricultural land. The basic
hypothesis is that the liberalization would increase the efficiency of the
economy and welfare of domestic economic subjects. It would be a (legal)
presumption for the elimination of redistribution of welfare among
domestic subjects which is currently in existence. In order to prove the
hypothesis, we used the method of neoclassical and institutional
economic theory and welfare theory as well as the normative legal
method.

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Research paper thumbnail of 2017 ОПОРЕЗИВАЊЕ ЗАРАДА И РАВНОТЕЖА НА ТРЖИШТУ РАДНЕ СНАГЕ СРБИЈЕ

Zbornik radova sa naučnog skupa: Izazovi održivog razvoja - ekonomski i društveni aspekti, 2017

Сажетак: Зарада представља економску и правну категорију око које постоје значајне дилеме у научн... more Сажетак: Зарада представља економску и правну категорију око које постоје значајне дилеме у научној и стручној јавности. Она представља накнаду запосленом за његов рад коју плаћа послодавац. Српско тржиште радне снаге карактерише велика незапосленост, али и велики број запослених који су у систему минималне зараде. То ствара амбијент велике међусобне конкуренције радне снаге на тржишту рада, те зарада запослених постаје прворазредно економско, правно, социјално и политичко питање. Кључне речи: зарада, запосленост, порез на зараде, тржиште рада, радна снага.

TAXATION OF WAGES AND EQUILIBRIUM OF THE LABOR MARKET IN SERBIA

Wage is the economic and legal category around which there are significant
dilemmas among scientists and experts. It represents compensation to an employee for
his work paid by the employer. The Serbian labor market is characterized by high
unemployment rate, but also by a large number of employees in the minimum wage
system. This creates a great competition in the labor market, so wage becomes an
economic, legal, social and political high priority issue.

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Research paper thumbnail of 2018 Subvencije i poreski podsticaji zapošljavanja osoba sa invaliditetom u Republici Srbiji

РАДНО И СОЦИЈАЛНО ПРАВО, 2018

Subsidies and Tax reliefs for the Employment of Persons with Disabilities in The Republic of Serb... more Subsidies and Tax reliefs for the Employment of Persons
with Disabilities in The Republic of Serbia

Summary
Contemporary legal and economic theory, points out that people with
disabilities could not compete on the labor market equally with other workers. Therefore, it is necessary, for social and economic reasons, to help
these individuals in order to equalize their position on the market with other
economic entities that do not have any disability. Almost all developed countries apply specific programs for employment of persons with disabilities
or social assistance programs through which the redistribution of national
income is carried out in order to help the most vulnerable individuals. In the
Republic of Serbia, the active employment policy for people with disabilities
is based on legal measures through which the state regulates the behavior
of economic entities and market measures through subsidies and tax reliefs,
by which the state encourages economic actors to adapt their behavior to a
socially desirable model.

АПОШЉАВАЊА ОСОБА СА ИНВАЛИДИТЕТОМ
У РЕПУБЛИЦИ СРБИЈИ
Апстракт: Савремена правна и економска теорија, указује
да лица са инвалидитетом због свог хендикепа једноставно
не могу да се на тржишту рада равноправно такмиче са
осталим радницима. Због тога, потребно је да се из социјалних и
економских разлога овим појединцима помогне, како би се њихова
позиција на тржишту изједначила са осталим економским
субјектима који немају никакав инвалидитет. Готово све
развијене земље, примењују одређене програме запошљавања
особа са инвалидитетом или програме социјалне помоћи преко
којих се врши прерасподела националног дохотка у циљу помоћи
најугроженијим појединцима. У Републици Србији активна
политика запошљавања особа са инвалидитетом заснива се
на законским мерама, преко којих држава регулише понашање
економских субјеката и тржишним мерама преко субвенција и
пореских олакшица, којим држава подстиче економске субјекте
да сами прилагођавају своје понашање друштвено-пожељном
моделу

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Research paper thumbnail of Economic Analysis of the Ban on Foreigners Acquiring Property Rights on Agricultural Land in Serbia

Economics of Agriculture, Sep 30, 2013

In Serbia it is prescribed by The Law on Agricultural Land that foreign legal or natural persons ... more In Serbia it is prescribed by The Law on Agricultural Land that foreign legal or natural persons could not become owners of agricultural land. The aim of this paper is to show that such a norm creates an economic environment where an optimal allocation of agricultural land as a production factor could not be achieved. The cost - benefit analysis shows that main gainers are Serbian producers and buyers of land who are able to realize a monopoly profit, whereas sellers of agricultural land are at loss, getting a lower economic rent, as well as foreign buyers. A total loss of domestic sellers only is bigger than a total profit of buyers. In the end, it is being pointed to a relativity of the ban, in the sense of a possibility to easily get past the ban through provisions of The Law on Foreign Trade. The conclusion points out that an eventual suspension of the ban would stimulate efficiency of Serbian economy and an increase in the net welfare.

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Research paper thumbnail of 10.5937/zrpfns48-6807 = Trade between Serbia and Russia in the light of preferences and sanctions between Russia and western countries

Zbornik Radova: Pravni Fakultet u Novom Sadu, 2014

In the following paper, we analyze the current customs law that regulates trade in agricultural p... more In the following paper, we analyze the current customs law that regulates trade in agricultural products of Serbia and Russia, in the light of ongoing economic sanctions between Russia to Western countries. Methods used to interpret legal norms are mostly economic ones. The goal is to show allocation and welfare effects in the current institutional frame formed by the sanctions, so that could serve as a scientific base for adequate state policy. High agricultural incentives in developed countries makes Serbian producers and farmers unable to compete on the world market. On the other side, regulations on customs between Serbia and Russia favors Serbian producers on the Russian market. Agricultural production and export from Serbia will increase thanks to Russian sanctions to Western countries. However, if the Serbian producers fail to organize competitive production, after the sanctions expire, they will lose gained positions on Russian market.

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Research paper thumbnail of Consent on cadaveric organ donation in Serbian law

Zbornik Radova: Pravni Fakultet u Novom Sadu, 2013

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Research paper thumbnail of Tax reliefs for employment of new residents

Zbornik Radova: Pravni Fakultet u Novom Sadu, 2022

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Research paper thumbnail of Economic analysis of pre-emptive right in the Serbian Law on property restitution and compensation

Zbornik Radova: Pravni Fakultet u Novom Sadu, 2015

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Research paper thumbnail of Implementation of 'Coase Theorem' for the purpose of internalization of ecological cost in the law system of Republic of Serbia

Zbornik Radova: Pravni Fakultet u Novom Sadu, 2011

Economic Analysis of Law (Law and Economic) starts from the assumption that the target of legal n... more Economic Analysis of Law (Law and Economic) starts from the assumption that the target of legal norms is to enable efficient resource allocation. The phenomenon of ecological costs as a part of negative externalities leads to inefficiency. The government is expected to create an institutional framework that will provide internalization of all costs, in order to succeed optimal economic behavior of all parties. One of the methods to reach the goal is by agreement of interested parties, contained in the 'Coase Theorem'. The first article is about ecological cost as a part of negative externalities and a way it leads to deviation of optimal economic behavior. Afterwards, the basic assumptions about internalization of external cost through agreement of interested parties are exposed. Then the specifics of ecological cost as a part of externalities are shown, which only in some cases leads to an agreement that provides optimal results. At the end, the possibility of contamination licenses market is discussed, where in certain circumstances the achievement of optimal behavior of all parties could be expected through their mutual coordination and exchange of resources they possess.

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Research paper thumbnail of Creation of a market of transferable permits for the purpose of the reduction of greenhouse gases in the Republic of Serbia

Zbornik Radova: Pravni Fakultet u Novom Sadu, 2012

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Research paper thumbnail of Tax reliefs for residential property occupied by the payers of the property tax

Zbornik Radova: Pravni Fakultet u Novom Sadu, 2021

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Research paper thumbnail of Right of foreigners to acquire property on agricultural land in Serbia after law on agricultural land amendments from 2017

Zbornik Radova: Pravni Fakultet u Novom Sadu, 2017

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Research paper thumbnail of Justification of introducing the temporary restrictions of free export of wheat in Serbia

Zbornik Radova: Pravni Fakultet u Novom Sadu, 2011

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Research paper thumbnail of Tax reliefs for employment of new residents

Zbornik radova Pravnog fakulteta, Novi Sad

The paper analyzes the tax relief for employment of new residents. In the first two parts, there ... more The paper analyzes the tax relief for employment of new residents. In the first two parts, there is a legal analysis of Art. 15c of the Law on Personal Income Tax and Art. 15a of the Law on Contributions for Mandatory Social Insurance. Then, this tax relief will be examined in the context of the principles of tax law and public finance, especially the principle of tax fairness, the principle of tax efficiency and the principle of the stability of the tax system. The conclusion is that the problem of the outflow of highly skilled workers could not be solved by partial reforms of tax laws. A systematic solution implies a radical reform of the personal income tax, which would be firmly based on the principles of tax law and tax science.

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Research paper thumbnail of Tax reliefs for residential property occupied by the payers of the property tax

Zbornik radova Pravnog fakulteta, Novi Sad

In this paper the authors deal with the tax reliefs provided for residential property occupied by... more In this paper the authors deal with the tax reliefs provided for residential property occupied by the payers of the property tax. The authors will try to answer whether and what type of tax reliefs are given to this category of property in comparative tax law. The special attention will be devoted to the critical analysis of tax credits provided for residential property in Serbian tax law.

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Research paper thumbnail of Economic analysis of legal regimes governing real estate property transfer in the Republic of Serbia

У овом раду истражује се ефикасност различитих режима преноса права својине на непокретностима ко... more У овом раду истражује се ефикасност различитих режима преноса права својине на непокретностима код уговора о купопродаји. У питању су пре свега аустријски, немачки и француски систем, као и специфичности које постоје у српском правном систему у односу на аустријски узор. Такође, предмет истраживања су и неки посебни случајеви преноса права својине на непокретностима. Поред прописа из грађанскоправне области, предмет истраживања биће и инструменти фискалне политике којима држава утиче на алокацију непокретности, а то су пре свега порези и субвенције. Циљ је утврдити друштвене трошкове и користи различитих правних решења, и на основу анализе сугерисати могуће правне промене. Први део рада носи назив Правни режими преноса права својине на непокретностима и алокација ризика. Овде су анализиране економске импликације неких упоредноправних решења, односно њихови ефекти на ефикасност и благостање. У другом делу рада обрађују се посебни случајеви преноса права својине. Прво, анализира се за...

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Research paper thumbnail of Legal regulation of home births

Zbornik radova Pravnog fakulteta, Novi Sad, 2015

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Research paper thumbnail of Consent on cadaveric organ donation in Serbian law

Zbornik radova Pravnog fakulteta, Novi Sad, 2013

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Lease of agricultural land in public ownership

Zbornik radova Pravnog fakulteta, Novi Sad, 2014

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Special tax on illegally acquired property

The National Assembly of the Republic of Serbia has adopted the Law on Determining the Origin of ... more The National Assembly of the Republic of Serbia has adopted the Law on Determining the Origin of Property and Special Tax. With the "new" legal solution on determining the origin of property and special tax, Serbia seeks to protect the fiscal and other interests of the state based on the income of natural persons caused by abuse resulting in the possession of property that cannot be justified by legal income. Since the Law on Determining the Origin of Property and Special Tax introduces a new "special tax", it an opportunity to define the basic contours of this tax, and to give guidelines for practical application, as well as for the possible correction of the Law.

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Research paper thumbnail of LIBERALIZACIJA PRAVA STRANACA DA STIČU SVOJINU NA POLJOPRIVREDNOM ZEMLJIŠTU U KONTEKSTU SSP A I PRIVATIZACIJE PKB A

U radu se analiziraju i porede koristi i troškovi dva različita pravna rešenja kada je u pitanju ... more U radu se analiziraju i porede koristi i troškovi dva različita
pravna rešenja kada je u pitanju pravo stranaca da stiču svojinu na
poljoprivrednom zemljištu. Cilj je da se utvrdi optimalno pravno rešenje
kojim bi se regulisala ova materija, što je preduslov koju treba ispuniti da
bi se pristupilo privatizaciji PKB-a. Predmet analize je na prvom mestu
režim apsolutno rezervisanog prava za domaće državljane, a zatim i režim
opšteg prava, dostupnog svim zainteresovanim licima bez obzira na
državljanstvo. Osnovna hipoteza je da bi liberalizacija pravnog režima
povećala efikasnost ekonomije i blagostanje domaćih ekonomskih
subjekata. Njome bi se stvorila (pravna) pretpostavka za eliminaciju
preraspodele blagostanja među domaćim subjektima kakvu stvara danas
aktuelni režim apsolutno rezervisanog prava. Da bi se dokazala hipoteza
koristi se metod neoklasične i neoinstitucionalne ekonomske teorije i
teorije blagostanja, kao i normativni pravni metod.

LIBERALIZATION OF THE RIGHT OF FOREIGNERS TO ACQUIRE
OWNERSHIP OF AGRICULTURAL LAND IN THE CONTEXT OF THE
SAA AND THE PRIVATIZATION OF THE COMPANY PKB

This paper analyzes and compares costs and benefits of two
different legal solutions for the right of foreigners to acquire ownership of
agricultural land. The goal is to find the optimum legal solution for
regulating this matter, which should be the first condition for the
privatization of the company PKB. Primarily, the subject of cost-benefit
analysis is ownership right on agricultural land reserved only for those
with native citizenship followed by analysis of the liberalization by
allowing foreigners to acquire ownership on agricultural land. The basic
hypothesis is that the liberalization would increase the efficiency of the
economy and welfare of domestic economic subjects. It would be a (legal)
presumption for the elimination of redistribution of welfare among
domestic subjects which is currently in existence. In order to prove the
hypothesis, we used the method of neoclassical and institutional
economic theory and welfare theory as well as the normative legal
method.

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Research paper thumbnail of 2017 ОПОРЕЗИВАЊЕ ЗАРАДА И РАВНОТЕЖА НА ТРЖИШТУ РАДНЕ СНАГЕ СРБИЈЕ

Zbornik radova sa naučnog skupa: Izazovi održivog razvoja - ekonomski i društveni aspekti, 2017

Сажетак: Зарада представља економску и правну категорију око које постоје значајне дилеме у научн... more Сажетак: Зарада представља економску и правну категорију око које постоје значајне дилеме у научној и стручној јавности. Она представља накнаду запосленом за његов рад коју плаћа послодавац. Српско тржиште радне снаге карактерише велика незапосленост, али и велики број запослених који су у систему минималне зараде. То ствара амбијент велике међусобне конкуренције радне снаге на тржишту рада, те зарада запослених постаје прворазредно економско, правно, социјално и политичко питање. Кључне речи: зарада, запосленост, порез на зараде, тржиште рада, радна снага.

TAXATION OF WAGES AND EQUILIBRIUM OF THE LABOR MARKET IN SERBIA

Wage is the economic and legal category around which there are significant
dilemmas among scientists and experts. It represents compensation to an employee for
his work paid by the employer. The Serbian labor market is characterized by high
unemployment rate, but also by a large number of employees in the minimum wage
system. This creates a great competition in the labor market, so wage becomes an
economic, legal, social and political high priority issue.

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Research paper thumbnail of 2018 Subvencije i poreski podsticaji zapošljavanja osoba sa invaliditetom u Republici Srbiji

РАДНО И СОЦИЈАЛНО ПРАВО, 2018

Subsidies and Tax reliefs for the Employment of Persons with Disabilities in The Republic of Serb... more Subsidies and Tax reliefs for the Employment of Persons
with Disabilities in The Republic of Serbia

Summary
Contemporary legal and economic theory, points out that people with
disabilities could not compete on the labor market equally with other workers. Therefore, it is necessary, for social and economic reasons, to help
these individuals in order to equalize their position on the market with other
economic entities that do not have any disability. Almost all developed countries apply specific programs for employment of persons with disabilities
or social assistance programs through which the redistribution of national
income is carried out in order to help the most vulnerable individuals. In the
Republic of Serbia, the active employment policy for people with disabilities
is based on legal measures through which the state regulates the behavior
of economic entities and market measures through subsidies and tax reliefs,
by which the state encourages economic actors to adapt their behavior to a
socially desirable model.

АПОШЉАВАЊА ОСОБА СА ИНВАЛИДИТЕТОМ
У РЕПУБЛИЦИ СРБИЈИ
Апстракт: Савремена правна и економска теорија, указује
да лица са инвалидитетом због свог хендикепа једноставно
не могу да се на тржишту рада равноправно такмиче са
осталим радницима. Због тога, потребно је да се из социјалних и
економских разлога овим појединцима помогне, како би се њихова
позиција на тржишту изједначила са осталим економским
субјектима који немају никакав инвалидитет. Готово све
развијене земље, примењују одређене програме запошљавања
особа са инвалидитетом или програме социјалне помоћи преко
којих се врши прерасподела националног дохотка у циљу помоћи
најугроженијим појединцима. У Републици Србији активна
политика запошљавања особа са инвалидитетом заснива се
на законским мерама, преко којих држава регулише понашање
економских субјеката и тржишним мерама преко субвенција и
пореских олакшица, којим држава подстиче економске субјекте
да сами прилагођавају своје понашање друштвено-пожељном
моделу

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