Oporezivanje za rodnu ravnopravnost - predlog mera za Republiku Srbiju na putu evropskih integracija

Iva Ivanov

doi:10.5937/pravzap0-26172

Abstract

Gender equality in the Republic of Serbia has still not been reached. The female unemployment rate is 11,1% and the inactivity rate is more than 50% which endagers the sustainable development for the Republic of Serbia. Even though the problem has been recognized, adequate measures have still not been taken to address it. For that reason, this paper provides an analysis of the need for economic empowerment of women in the Republic of Serbia, as well as the adequacy of tax measures to achieve such a goal, based on which six fiscal measures are proposed in this paper. The measures proposed are aimed at the economic empowerment of women, primarily through their employment and encouragement to use their property rights, which entail a number of other positive effects on the position of women. The measures proposed are tax breaks aimed at encouraging flexible work arrangements (part-time work and work "from home"), as well as the possibility of provision of child-care services for employees. Also, an increase in the tax burden for making gifts consisting of a share on agricultural land by a female to a male family member is proposed.

Highlights

The female unemployment rate is 11,1% and the inactivity rate is more than 50% which endagers the sustainable development for the Republic of Serbia
This paper provides an analysis of the need for economic empowerment of women in the Republic of Serbia, as well as the adequacy of tax measures to achieve such a goal, based on which six fiscal measures are proposed in this paper
The measures proposed are aimed at the economic empowerment of women, primarily through their employment and encouragement to use their property rights, which entail a number of other positive effects on the position of women

Summary

ORIGINALNI NAUČNI ČLANAK

OPOREZIVANJE ZA RODNU RAVNOPRAVNOST: PREDLOG MERA ZA REPUBLIKU SRBIJU NA PUTU EVROPSKIH INTEGRACIJA. Omogućile pravo svim zaposlenima da podnesu zahtev poslodavcu da rade od kuće, a gde postoji takvo pravo, ono utiče na to da lica koja imaju decu često i koriste to pravo.[70] Druge države, kao što su Portugalija, Slovenija, Mađarska i Nemačka, omogućavaju pravo užeg obima i pravo podnošenja zahteva za određeni vid fleksibilnog rada samo zaposlenima koji imaju mlađu decu.[71] Najbitniji podatak, međutim, jeste taj da je, nakon uvođenja mogućnosti rada od kuće u Velikoj Britaniji, broj žena koje smanjuju svoje radno angažovanje. Istraživanja su takođe pokazala da su poslodavci koji su najspremniji da omoguće rad od kuće oni koji zapošljavaju veliki broj visoko kvalifikovanih lica, veliki broj žena, kao i velike organizacije.[73] Iako su ovakvi podaci nepovoljni za lica sa nižim kvalifikacijama, činjenica koja ide u prilog radu „od kuće“ za poboljšanje pozicije žena jeste ta da su žene u Srbiji obrazovanije od muškaraca,[74] što povećava šansu za njihovo zaposlenje. OLAKŠICA ZA POSLODAVCA KOJI PRUŽA USLUGU ČUVANJA DECE NA RADNOM MESTU I KOMPLEMENTARNA

OLAKŠICA ZA ZAPOSLENOG

Izvori sa interneta

Findings

SUMMARY