<abstract xmlns="http://www.w3.org/1999/xhtml">It is often said that globalization is just a new form of war between nations; an economic war. It is also a tax war; fiscal policies are a central point of the competition for territories’ attractiveness (ROUGÉ et CHOPOV 2016). But the global tax war is not only another form of interstates conflict; it is also a brand new kind of war between global firms and state to share the burden of civil society. The aim of this paper is to clarify what is at stake in this war to be able to fight it.</abstract>

The Globar War: The EU’s Apple Tax Case

<abstract xmlns="http://www.w3.org/1999/xhtml">One of the most important characteristics of the process of globalization is the creation of different regional economic integrations. The most developed regional economic integration in the world is the European Union. Since it was found, when six founder countries created the free trade area for coal and steel, European Union passed all the phases of development of the economic integration, through the customs union and common market to the economic and monetary union. Through the six waves of enlargement European Union has become the integration of 28 countries with over 500 million habitants. Every enlargement of this regional integration had an impact on the economic position and the development of both the old and the new members. The biggest increase in the number of members brought the 5th big enlargement of the European Union, when the number of the member countries increased in total for 12 countries, first for 10, and then for 2 more.The effects of this enlargement on former soviet countries are specially interesting not only because of the number of the new members, but also because of the fact that these countries during the joining have also pass the process of the transition to the market economy.The aim of this work is to examine the effects of the enlargement on the foreign trade of the new members, and the effects of the changes in foreign trade on the economic development of these countries. The analysis of the effects of joining the European Union could be interesting for the countries which strive to become members of this economic regional integration.</abstract>

Impact of the Enlargement of the European Union on the Foreign Trade and Development of the New Members

<abstract xmlns="http://www.w3.org/1999/xhtml">The thematic framework of this work is the nominal and real convergence as a determinant for joining the European monetary union. The focus of the work is to prove that realising the criteria of the convergence affects the stability of the European monetary union, that is, that the cause of destabilisation is exactly the fact that certain member nations have not realised the assigned convergence criteria. The financial integration is an important question because it contributes to the economic growth affecting free exchange with the goal of a more efficient allocation of capital; it is the result of the economic theory and the empirical research. Introducing the Euro as a single payment method while losing the monetary sovereignty of the countries which have accepted it is the main reason for forming the European Central Bank. The mission of the European Central Bank is to define and conduct a single monetary policy within the Eurozone. Because of the already mentioned facts, the challenges of conducting the fiscal policy within the Eurozone as well as the key aspects of the monetary unification of Europe have been analysed. The results of this analysis should point out the stability of the EMU by the convergence degree of the member nations from a single monetary area.</abstract>

Nominal and Real Convergence as a Determinant for Joining the European Monetary Union

<abstract xmlns="http://www.w3.org/1999/xhtml">We are witnessing that the labor market indicators of the Republic of Srpska have been deteriorating for years. Unemployment rates are up to three times higher than the already high European average, with no prospect of changing the situation in the near future. Deterioration in the labor market with respect to people younger than 30 years of age bears particular significance. There is a notable gap between the reduction of unemployment rate and the increase of employed people from this population group. The question is: Where (and whether) are the young (educated) people disappearing from the labor market of the Republic of Srpska? The authors provide an analysis of the main indicators of the Republic of Srpska’slabor market, with the aim of recognizing the main tendencies and problems existing at the market, as well as the need to define adequate measures for their resolution.</abstract>

Analysis of the Labor Market in the Republic of Srpska

<abstract xmlns="http://www.w3.org/1999/xhtml">Although it is yet to be systematically investigated where the initiative for fiscal decentralization came from, limited evidence suggests that decentralization offers great opportunities to improve the delivery of public services, and that the result depends on the type of decentralization that has been implemented and the institutions that implement it. Not rare are the examples that decentralization is implemented haphazardly without a proper legal framework and clearly defined rules or is simply imported from another country, without taking into account whether the local authorities in the country are able to carry out their responsibilities. Decentralization is often a matter of political reality, and in itself, it is neither good nor bad.Fiscal decentralization is especially topical in many countries due to fears of further growth in public spending. Data on the extent of public spending in most countries, especially in the last two decades show the constant increase in public spending in GDP. The results of numerous studies on the subject indicate the high degree of correlation between fiscal decentralization and growth of public spending in a way that centralization is associated with a greater share of public spending in GDP. Therefore, a part of the professional community has long held the view that fiscal decentralization contributes to greater efficiency in the allocation of resources and reduces the amount of public spending.</abstract>

Fiscal Decentralization - World Experience and Our Practice

<abstract xmlns="http://www.w3.org/1999/xhtml">In this article value of sacred objects like a resource for development of cultural and religious tourism is being emphased. It ia being described the current state of religious monuments, their wilingness that in existing conditions be functional factors of tourist offer. For research it is being used: qualitative and quantitative methods with which are being described recognized elements of tourist valorization: tourism-geographical location, ambiance, atractiveness and identity, decoration and equipment of the space in tourist wealth. Then, the segmenta of valorisation are being quantified through evaluation of the most representative religious monuments in Montenegro. With this work, we want to draw attention to the value of this heritage and its ability to relatively easy be recognized as a resource of cultural and religious tourism. It is being wanted to explore which segments of tourist valorization can be improved, so on the base of it and incorporated in a system of a tourist offer.</abstract>

Tourist Evaluation of Religious Buildings in Montenegro

<abstract xmlns="http://www.w3.org/1999/xhtml">This article starts with a review of different recent theoretical views and positions on culture, menstruation taboos, and ethical consumer behaviour. We performed a quantitative research in England, Germany, Slovenia and Sweden on 1,081 responding female students about the effect of cultural and sociological factors on female consumer behaviour when buying feminine hygiene products. Countries were selected depending on different cultures, religions and consumer behaviour. Based on the acquired results, we established a structural model of female consumer behaviour in the selected countries. This model showed a spiral transfer of cultural limitations and prejudices to the respondent students through the environment.</abstract>

Gea College – Centre of Higher Vocational Schools

Model of Consumer Behaviour - Feminine Hygiene

Influence of Tourism on the Environment

<abstract xmlns="http://www.w3.org/1999/xhtml">The legislative bodies of the countries, members of the accounting and auditing profession, various associations have taken a number of preventive measures and mechanisms for combating corporate criminal activities and financial frauds, but unfortunately, the fact is that even today they often happen in both undeveloped and the most developed market economies. It is therefore essential to pay significant attention to corporate criminal activity and financial frauds that are happening in the business world. The aim of this paper is to show the presence of different forms of corporate criminal activity at a global level, and to display a conceptual framework of criminal activity and motives for their doing. Concluding remarks of this paper provide guidelines for further research and recommendations on how to improve the mechanisms for preventing and detecting criminal activity.</abstract>

Presence of Corporate Frauds at a Global Level

AHEAD OF PRINT

Volume 12 (2024): Issue 1 (April 2024)

Volume 11 (2023): Issue 2 (December 2023)

Volume 11 (2023): Issue 1 (June 2023)

Volume 11 (2023): Issue s1 (December 2023)

Volume 10 (2022): Issue 2 (December 2022)

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Volume 9 (2021): Issue 2 (December 2021)

Volume 9 (2021): Issue 1 (June 2021)

Volume 8 (2020): Issue 2 (December 2020)

Volume 8 (2020): Issue 1 (June 2020)

Volume 7 (2019): Issue 2 (December 2019)

Volume 7 (2019): Issue 1 (June 2019)

Volume 6 (2018): Issue 2 (December 2018)

Volume 6 (2018): Issue 1 (June 2018)

Volume 5 (2017): Issue 2 (December 2017)

Volume 5 (2017): Issue 1 (June 2017)

Volume 4 (2016): Issue 2 (December 2016)

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Volume 3 (2015): Issue 2 (December 2015)

Volume 3 (2015): Issue 1 (June 2015)

ECONOMICS

We are pleased to inform you that ECONOMICS-Innovative and Economics Research Journal has been indexed by ELSEVIER, Scopus since June 2023  The ECONOMICS - Innovative and Economics Research Journal  is indexed in Google Scholar and details on the citations can be found on Google Scholar Citations.  Print ISSN: 2303-5005 E-ISSN 2303-5013  Starting from the fact that most economic progress is based on innovation, ECONOMICS - Innovative and Economics Research Journal has focused on the publication of theoretical, empirical and applicative articles from all areas of economics, which basically contain innovative approaches and solutions, and which are the product of knowledge economy. In this context, it is important to point out that ECONOMICS has changed its name since December 2017, following the recommendations of Scopus evaluators, and since then its name is ECONOMICS - Innovative and Economics Research Journal.  Evidence to support this is an Act No. 02-4-6-239/23 Sarajevo, 2 June 2023, National and University Library of Bosnia and Herzegovina, ISSN Centre of Bosnia and Herzegovina, which contains the following text: Innovative and Economics Research Journal is the subtitle that appeared on the cover of our journal from December 2017. Subtitles are subject to change and they are not part of the key or proper title. It is possible to add the field for the variant title within the subtitle. We are confirming that this change has been recorded in the ISSN Portal in the field other variant title. Changing the name of the journal has had a significant impact on its progress and development. Innovations and changes within the fourth industrial revolution are the most famous in the world of new technologies that shape the global economic and technological structure, international and local markets, as well as the entire socio-cultural system. This journal covers the most of the consequences that technological changes bring to the economy and society, but innovation is not reserved only for technology. Innovations can have a social, media, cultural and socio-psychological character when they are not only a product of information technology.  The journal is published semi-annually – in June and December, as a printed and electronic version. The language of the publication is English. The articles submitted to the Editorial Board should cover the subject area of the journal, with authors’ (co-authors’) first and last names, scientific titles, affiliations and work positions, phone numbers and e-mail addresses. We invite authors interested in publishing their papers in this periodical to submit their material in digital form to the address of the Editorial Board (e-mail: editorial.papers.economics@gmail.com or to the OJS platform, using the following link: https://economicsrs.com/index.php/eier/login.  The JEL classification is proposed by the author in accordance with the Journal of Economic Literature classification, available at: https://www.aeaweb.org/jel/guide/jel.php. The author is responsible for ensuring the authenticity of data, facts, quotations and other information. Editorial boards may publish articles for discussion without sharing the authors' views. It is recommended to submit articles in English. Authors from Bosnia and Herzegovina and neighboring countries should submit their papers in English and their mother tongue.  The structure of the article should comprise: the title, abstract, keywords, introduction, subtitles, conclusion and bibliography. Common subtitles are: introduction, literature review (theoretical framework), methodology (research methods, data, research model), data and sources, an empirical result (empirical findings), discussion, and conclusion. In writing their articles, authors should apply the scientific methodology standard for scientific publications.  The abstract (200-250 words) needs to disclose the main idea of the paper and research results. The abstract must include sufficient information for readers to judge the nature and significance of the topic. It should summarize the objectives of the article, methodology, results and conclusions. In order to increase the visibility of the article, the abstract should reiterate keywords and phrases while avoiding unnecessary repetition. Literature is to be arranged in alphabetic order of authors and chronologically for the articles of the same author. Literature is to be quoted according to the examples for books, journals and other sources.  Plagiarism Policy  Regarding the originality of the papers, we bring to your attention the following: Our journal is consistent with the principles governing the intellectual property rights, discouraging any attempt of plagiarism, regardless of its forms – involuntary, self-plagiarism, voluntary misappropriation of other people’s ideas, etc. The author must take appropriate measures to avoid any of these situations regardless of the nature and gravity. Please note that for checking the articles received, we are running a specialized anti-plagiarism software used by other prestigious institutions. To ensure the objectivity of the results, we exclude the references, the title and the authors’ names when checking the text. The editor reserves the right to reject the article from the beginning and to refuse to publish future articles from the authors who have committed plagiarism.  All other articles will be internationally and anonymously reviewed in three places. The authors’ names are anonymous to the reviewers. It is the authors’ responsibility to ensure that the submitted article has not been published earlier and that it is not under consideration for publication elsewhere. The Editorial Board retains the right to methodologically adjust the article to the journal propositions and standards of the English language, as well as not to consider articles which do not meet the requirements of these guidelines. This is an open access journal which means that all content is freely available without charge to users or their institutions. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles in this journal without asking prior permission from the publisher or the author. This is in accordance with the BOAI definition of open access. Economics - Innovative and Economic Research Journal would like to invite academics, policymakers, researchers, and practitioners to submit original articles to be considered for publication. One of the projects of the Journal and the Institute is an annual international scientific conference, usually held in May, focused on the topic of "New Economy", https://conference.oikosinstitut.org/ with the aim to highlight a positive impact of modern technologies on the economy and society.  Rejection Rate   83.05% articles - completely rejected,  16.95% articles - accepted for publication following mandatory implementation of modifications suggested by peer reviewers.   Archiving  Sciendo archives the contents of this journal in Portico – a digital long-term preservation service of scholarly books, journals and collections. 