With the emergence of the COVID-19 virus pandemic, a new type of work engagement is coming to the fore, which implies remote work, i.e. work from home. This type of employment is known as ...freelancing. This document will present the taxation of freelancers in the Republic of Serbia, the Republic of Croatia, and Bosnia and Herzegovina before and during the COVID-19 virus pandemic. The document will present all taxation models in detail, as well as their shortcomings and recommendations for improvement. From the analysis, we can see how the Republic of Croatia, as a member of the European Union, defined the legal status of these workers, and how it was done by the Republic of Serbia and Bosnia and Herzegovina, which are not members of the European Union, but which are gradually adapting their legislation to the European Union. The assumption is that during the analyzed period, the number of freelancers in these countries increased significantly, primarily due to the measures adopted to prevent the spread of the COVID19 virus pandemic. This paper should also point out the importance that freelancers have for all countries in terms of generating income based on their taxation.
Profit tax is a direct tax paid by all countries in the world, and it holds a great importance because it represents a very important source of public revenue. Taxpayers fulfill their income tax ...obligations by submitting tax returns for specific periods. However, with the establishment of taxes, the issue of tax evasion arises, posing challenges to public service financing. This paper aims to examine the amount and collection methods of profit tax in the USA, European OECD countries, the Republic of Croatia, and the Republic of Serbia. Additionally, it highlights the adverse effects of tax avoidance by taxpayers in the examined countries. The paper employs exploratory and classification methods to identify current trends in income tax and the prevalence of tax evasion. The research reveals significant variations in profit tax rates among the analyzed countries and differences in its contribution to total tax revenue. Furthermore, all observed countries are making great efforts to suppress evasion, which causes great damage to the economy.
The pandemic of Covid 19 may have started in 2019, but in 2021, the world faced health crises that will have lasting and immeasurable after effects across the health care, social and economic ...spectrum. The pandemic of Covid 19 has changed the world and brought many socio-economic changes on the global level, endangering the economies of the world, as well the economy of our country and nearby countries. The Republic of Serbia, as well as the nearby countries, tries to employ all the possible solutions and measures to lessen the economic aftereffects of the pandemic of the virus. The countries have started using a wide variety of restrictive measures, so they can control, prevent and end the pandemic and the measures have been different: sometimes the country borders have been closed, the interstate traffic was limited, there was a quarantine in some of the countries and even a curfew. The measures that Serbia has taken and is still taking - as well as nearby countries - (Croatia, Bosnia and Hercegovina, Northern Macedonia and Montenegro), will have lasting results because they have prevented the drastic economic downfall. How will the downfall be described and whether or not it was the real feel of the individual, we will find out in this research and the comparison of the stock indexes in our country and the nearby countries.
Electronic banking presents a general term used to denote a process allowing legal and physical entities to perform personal and commercial banking transactions by using electronic and ...telecommunication networks. It covers various jobs such as assets transfers, current account statements, bill payments, the closest ATM locating, attaining the information about financial products and services, loan applications, and some other activities performed with the use of a computer, smartphone, or some other technical devices. The subject of this research study is the analysis of the e-banking usage during COVID-19 pandemics in the Republic of Serbia and Bosnia and Herzegovina. COVID-19 pandemics influenced a great number of transactions to be done online, i.e. by using digital payment options. Furthermore, it affected banks to develop extra benefits for their users, as well as, to promote current e-architecture referring to the possibilities of e-banking use.
