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Changes in tax legislation and social responsibility of taxpayers and legislative institutions
Vesna Štager, 2018, original scientific article

Abstract: The article deals with the cost of tax compliance which arises for taxpayers from tax complexity and the constant changes in tax legislation. A socially responsible institution for the fiscal aggression is the Financial Administration of the Republic of Slovenia, as its powers and responsibilities creates the tax position of individuals, businesses and the entire economy. The aim of our research is to encourage socially responsible behaviour of legislation institutions in adopting the tax legislation, which will help to improve the social responsibility of taxpayers and increase tax compliance.
Keywords: social responsibility, tax compliance, changes in tax legislation, tax aggressiveness
Published: 03.05.2018; Views: 327; Downloads: 146
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6.
Basic state requirements for environmental aspects to enterprises in the Russian Federation
Oleg Ilyasov, 2016, independent scientific component part or a chapter in a monograph

Keywords: legislation, environment, environmental policy, ecology, companies, enterprises, environmental monitoring, laws, Russia
Published: 10.05.2018; Views: 171; Downloads: 22
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7.
Self-assessment system
Mitja Kovač, Patricia Kotnik, 2015, original scientific article

Abstract: Efficient regulatory mechanisms that induce innovation, co-operation and deter competition law infringements have recently been the subject of growing attention. Competition is essential to the innovation process which in general terms enables entrepreneurship. But so too is co-operation between firms which requires an exchange of information and may lead to inefficient collusive behaviour. The optimal trade-off between the provision of stable entrepreneurial incentives and the new European competition law’s reform with the self-assessment system has been largely missing from the current scholarly debate. This paper identifies the unintended, harmful horizontal side effects of this new European self-assessment system upon the entrepreneurial activity, offers a legal evaluation of the optimal entrepreneurial incentive mechanisms and provides legal and entrepreneurial arguments for an improved regulatory response.
Keywords: Slovenia, pravo, insolvency, legislation, competition policy, information exchange, entrepreneurship, innovation, self-assessment system
Published: 02.08.2018; Views: 86; Downloads: 18
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8.
Important issues of providing genetic services in Serbia from the perspective of medical law
Hajrija Mujović-Zornić, 2016, original scientific article

Abstract: Medico-legal issues that arise from the work of genetic health services became in recent time very current, especially regarding the Serbian law issues and dilema how to treat rare diseases patients among other vulnerable groups, wish often were not recognized in society. The legal system shall be an important mechanism, which could help by giving some solutions concerning the relations, rights and obligations of all parties in providing genetic services (informing, counseling, testing, keeping privacy). The law is invited to establish a delicate balance between legal qualification and more practical issues. In many countries there are medical guidelines for health professionals and biologists who work in the area of human genetics, according to which is done the essential rules for medical proceedings, with also significant parameters for legal decisions. Sometimes the legal situation is more complex when it includes malpractice cases due to violation of rights or breach of professional duties and contractual obligations in genetics. All issues should be consider from the aspect of Serbian legislator efforts to make a new codification in the area of genetic diagnostics, which is adopted in January 2015.
Keywords: medical genetic, legislation, human rights, case of Serbia
Published: 09.10.2018; Views: 72; Downloads: 13
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