tematski broj thematic issue - oikos...

TEMATSKI BROJGODINA 4, BROJ 6, JUN 2016.

IV INTERNACIONALNI NAUČNI SIMPOZIJUM NOVA EKONOMIJA

PRODUŽETAK GLOBALNE EKONOMSKE I FINANSIJSKE KRIZE ILI PRIJETEĆA NOVA RECESIJA

THEMATIC ISSUEVOLUME 4, No. 1, JUNE 2016

TH4 INTERNATIONAL SCIENTIFIC SYMPOSIUM “NOVA EKONOMIJA”

EXTENSION OF THE GLOBAL ECONOMIC AND FINANCIAL CRISIS AND THREATENING A NEW RECESSION

2016

http://www.oikosinstitut.org/economics.html

IZDAVAČ:„OIKOS INSTITUT“ d.o.o. Bijeljina

ZA IZDAVAČA:Prof. dr Zoran MastiloDirektor

GLAVNI I ODGOVORNI UREDNIK:Prof. dr Petar Đukić

UREDNIK:Vera Vuković, dipl. ek.

UREDNIŠTVO:BIH: Šefkija dr Berberović, emeritus; Kadrija dr Hodžić; Branko dr Krsmanović; Aleksandar dr Stojanović; Marko dr Šarčević; Goran dr Popović; Hamid dr Alibašić; Nikola dr Gluhović; Cviko dr Jekić; Zoran dr Mastilo; Radmila dr Čičković; Armina dr Hubana

MEĐUNARODNO UREDNIŠTVO:Rusija: Oleg dr Roy; Ludmila N. dr Ivanova; Liliya dr Kiyanova; Perpelkin dr Viacheslav; USA: Tom dr Gillpatrick; Leland dr Buddress; Roofia dr Galeshi; Španija: Elena dr De la Poza; Indija: Manjih dr Das; Rumunija: Alexandru dr Nedelea; Tajland: Napat dr Harnpornchai; Albanija: Elez dr Osmanović; Brilanda dr Bushati; Fatbardha dr Molla Beqiri; Elidiana dr Bashi; Slovačka: Ivan dr Brezina; Makedonija: Predrag dr Trpeski; Hrvatska: Dragoljub dr Stojanov; Đuro dr Medić; Lorena dr Škuflić; Crna Gora: Boban dr Melović; Milivoje dr Radović; Rade dr Ratković; Ana dr Tripković Marković; Ivo dr Županović; Srbija: Marko dr Sekulović; Gojko dr Rikalović; Nenad dr Vunjak; Petar dr Vrbović; Gordana dr Kokeza; Božidar dr Stavrić

TEHNIČKI UREDNIK I GRAFIČKI DIZAJN:Marko Mastilo

LEKTOR ZA SRPSKI JEZIK:Prof. dr Cvijetin RistanovićNataša Gašić, profesor

PREVOD NA ENGLESKI JEZIK: Akademija Oxford, Jagodina

RADOVE OBJAVLJENE U ČASOPISU ECONOMICS REFERIŠU BAZE:EBSCO; EBSCO Discovery Service; De Gruyter Open; DOAJ; DOI Srpska; Baidu Scholar; Celdes; CNKI Scholar; SIS - Scientific Indexing Services; CNPIEC; ERIH PLUS; Google Scholar; J-Gate; Journal TOCs; Naviga; Primo Central (ExLibris); ReadCube; Research Papers in Economics (RePEc); Summon (Serials Solutions/ProQuest); TDOne (TDNet); WorldCat (OCLC)

ADRESA UREDNIŠTVA:„OIKOS INSTITUT“ D.O.O.Neznanih junaka 9-1176300 BijeljinaRepublika SrpskaBosna i Hercegovinae-mail: [email protected] sajt: http://www.oikosinstitut.org/economics.htmlŽiro račun: 5550000004916269, Nova banka, Filijala BijeljinaJIB: 4403572460004

Časopis izlazi polugodišnje

PRETPLATA PO IZDANJU:Za pravna lica 250 KM (12 kom.)Za fizička lica 30 KM (1 kom.)

ŠTAMPA:Mojic, d.o.o. BijeljinaTiraž: 300 primjeraka

KATALOGIZACIJA:Štampano izdanje: ISSN 2303-5005Online izdanje: ISSN 2303-5013

Rješenjem Ministarstva prosvjete i kulture Republike Srpske br: 07.061-053-52-12/13, od 10.12.2013. godine, časopis “Economics” upisan je u Registar javnih glasila pod rednim brojem 645

PUBLISHED BY:„OIKOS INSTITUT“ d.o.o. Bijeljina

FOR THE PUBLISHER:Zoran Mastilo Ph.D.Manager

EDITOR-IN-CHIEF:Petar Đukić Ph.D.

EDITOR:Vera Vuković, BEconSc

EDITORIAL BOARD:BIH:Šefkija Ph.D Berberović, emeritus; Kadrija Ph.D Hodžić; Branko Ph.D Krsmanović; Aleksandar Ph.D Stojanović; Marko Ph.D Šarčević; Goran Ph.D Popović; Hamid Ph.D Alibašić; Nikola Ph.D Gluhović; Cviko Ph.D Jekić; Zoran Ph.D Mastilo; Radmila Ph.D Čičković; Armina Ph.D Hubana

INTERNATIONAL BOARD:Russia: Oleg Ph.D Roy; Ludmila N. Ph.D Ivanova; Liliya Ph.D Kiyanova; Perpelkin Ph.D Viacheslav; USA: Tom Ph.D Gillpatrick; Leland Ph.D Buddress; Roofia Ph.D Galeshi; Spain: Elena Ph.D De la Poza; India: Manjih Ph.D Das; Romania: Alexandru Ph.D Nedelea; Thailand: Napat Ph.D Harnpornchai; Albania: Elez Ph.D Osmanović; Brilanda Ph.D Bushati; Fatbardha Ph.D Molla Beqiri; Elidiana Ph.D Bashi; Slovakia: Ivan Ph.D Brezina; Macedonia: Predrag Ph.D Trpeski; Croatia: Dragoljub Ph.D Stojanov; Đuro Ph.D Medić; Lorena Ph.D Škuflić; Montenegro: Boban Ph.D Melović; Milivoje Ph.D Radović; Rade Ph.D Ratković; Ana Ph.D Tripković Marković; Ivo Ph.D Županović; Serbia: Marko Ph.D Sekulović; Gojko Ph.D Rikalović; Nenad Ph.D Vunjak; Petar Ph.D Vrbović; Gordana Ph.D Kokeza; Božidar Ph.D Stavrić

TECHNICAL EDITOR AND GRAPHIC DESIGN:Marko Mastilo

LANGUAGE EDITOR FOR SERBIAN:Cvijetin Ristanović Ph.D.Nataša Gašić, BA

TRANSLATION TO ENGLISH: Akademija Oxford, Jagodina

PAPERS BUBLISHED IN “ECONOMICS” JOURNAL ARE ABSTRACTED AND INDEXED BY:EBSCO; EBSCO Discovery Service; De Gruyter Open; DOAJ; DOI Srpska; Baidu Scholar; Celdes; CNKI Scholar; SIS - Scientific Indexing Services; CNPIEC; ERIH PLUS; Google Scholar; J-Gate; Journal TOCs; Naviga; Primo Central (ExLibris); ReadCube; Research Papers in Economics (RePEc); Summon (Serials Solutions/ProQuest); TDOne (TDNet); WorldCat (OCLC)

ADRESS OF THE EDITORIAL BOARD:„OIKOS INSTITUT“ D.O.O.Neznanih junaka 9-1176300 BijeljinaRepublic of SrpskaBosna and Hercegovinae-mail: [email protected] site: http://www.oikosinstitut.org/economics.htmlŽiro račun: 5550000004916269, Nova Banka, Filijala BijeljinaID No.: 4403572460004

Issued semianually

SUBSCRIPTION PER ISSUE:For entities 250 KM (12 pcs.)Individuals 30 KM (1 pcs.)

PRINTED BY:Mojic, d.o.o. BijeljinaNumber of copies: 300 copies

CATALOGIZATION:Printed issue: ISSN 2303-5005Online issue: ISSN 2303-5013

Decision of the Ministry of Education and Culture of the Republic of Srpska No.: 07.061-053-52-12/13, from 10/12/2013, The Journal “Economics” entered in the Register of Public Media as item No. 645

1 - 6Petar ĐukićDA LI ĆE JEDNOM ZAISTA KRENUTI NA BOLJE?WILL IT REALLY, FINALLY, START GETTING BETTER?

7 - 36Jean-François RougeSWEET SWEATSHOPS - A REFLEXION ABOUT THE IMPACT OF SWEATSHOPS ON COUNTRIES’ COMPETITIVENESS

37 - 44Irina BondarenkoRATINGS OF INVESTMENT APPEAL OF REGIONS OF RUSSIA AS A TOOL OF ASSESSMENT OF REGION MANAGEMENT EFFICIENCY

45 - 58Predrag Ćurić, Rodoljub Topić, Bojana VilendečićBANKARSKI SEKTOR REPUBLIKE SRPSKE U USLOVIMA TRANZICIJEBANKING SECTOR OF THE REPUBLIC OF SERBIAN IN TERMS OF TRANSITION

59 - 72

Aleksandar StojanovićTEORETSKI I METODOLOŠKI ASPEKT OPTIMIZACIJE ODNOSA EKONOMSKOG POTENCIJALA I IZVORA ZA NAMIRIVANJE JAVNIH POTREBATHEORETICAL AND METHODOLOGICAL ASPECTS OF OPTIMIZATION OF RELATIONSHIP BETWEEN ECONOMIC POTENTIAL AND SOURCES FOR PUBLIC NEEDS SETTLEMENT

73 - 88

Miodrag LukićRURALNA POLITIKA EVROPSKE UNIJE - ISKUSTVA I POUKE ZA BOSNU I HERCEGOVINURURAL POLICY OF THE EUROPEAN UNION - EXPERIENCES AND LESSONS FOR BOSNIA AND HERZEGOVINA

89 - 106Miodrag BandurZNAČAJ I ULOGA MALIH I SREDNJIH PREDUZEĆA U EKONOMSKOM RAZVOJUSIGNIFICANCE AND ROLE OF SMALL AND MIDDLE ENTREPRISES IN ECONOMIC DEVELOPMENT

107 - 118Dragana DošenovićSISTEMI NAGRAĐIVANJA ZAPOSLENIH RADNIKA U ORGANIZACIJAMAEMPLOYEE REWARD SYSTEMS IN ORGANIZATIONS

119 - 136Ljiljana Pjerotić, Miško Rađenović, Ana Tripković-MarkovićSTEJKHOLDERSKA SARADNJA U PLANIRANJU TURISTIČKIH DESTINACIJA – PRIMJER CRNE GORESTAKEHOLDER COLABORATION IN TOURISM DESTINATION PLANNING – THE CASE OF MONTENEGRO

137 - 150Milan TadićEKONOMSKI EFEKTI POREZA NA NEPOKRETNOSTECONOMIC EFFECTS REAL ESTATE TAX

151 - 164Ana Stranjančević, Iva Bulatović, Darko Lacmanović, Andrej RasporTOURIST DESTINATION STRENGHTS AND OPPORTUNITIES: IS MONTENEGRO READY FOR CHINESE TOURISTS?

165 - 180Milena Mirković, Dejana KulinaMARKETING KOMUNICIRANJE KAO VAŽAN SEGMENT MEĐUNARODNOG MARKETING KONCEPTAMARKETING COMMUNICATIONS AS IMPORTANT SEGMENT OF THE MARKETING CONCEPT

181 - 184UPUTSTVO ZA AUTOREINSTRUCTIONS FOR AUTHORS

SADRŽAJ - CONTENT

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Otkada se ovaj časopis pojavljuje pred či-taocima proteklo je tri i po godine. Već še-stim brojem po redu pokušavamo da dođemo do bilo čega šta što bi se moglo uzeti kao predznak opšteg ekonomsko-političkog bo-ljitka, kako u svetu i Evropi, tako i u regionu Balkana. Međutim, do sada su gotovo uvek dominirale vesti o produžavanju recesije, poplavama, eskalaciji terorizma, zaoštrava-nu međunarodnih odnosa, sve težim posle-dicama klimatskih promena, novim talasima ekonomskih sankcija. Kao da smo osuđeni na produžavanje teškog ekonomskog perioda i na krizne ekonomske teme i dileme.

Globalne ekonomske (ne)prilike

Nažalost, i ovaj put sam aprilski Izveštaj MMF o globalnoj konjukturi nosi veoma kra-tak i indikativan naslov: “Suviše sporo i suvi-še dugo“. Tu se, ponovo prognoza rasta glo-balne ekonomije za 2016. godinu snižava na svega 3,2%. Aprilske prognoze o rastu svetske privede su manje optimistične jer dosadašnje perjanice globalne scene koje su vukle svetsku privredu posustaju. Nešto bolja očekivanja za 2017. godinu ne mogu baš dovoljno da ohrabre nikoga, pa ni region kome pripadamo. U istom izveštaju konstatuje se da globalna ekonomija posrće već duže vreme (čitavih sedam godina) a „period usporenog rasta se produžava isuviše dugo i neočekivano“.1

Veoma retke dobre vesti odnose se na po-pravljanje stvari u globalno najznačajnijoj privredi SAD, koja nastavlja solidan rast i povećavanje radnih mesta, dok Evropa ge-neralno lagano poboljšava svoje (inače već 1 Prema procenama MMF-a http://www.imf.org/external/pubs/ft/weo/2016/01/

It has been three and a half years since this magazine started coming public. Sixth issue already, we have been making an effort to find a point that could be taken as an indi-cation of general economic-political upturn, on global and European scale, but also in the Balkans region. However, so far the dominant news have been those of continued recession, flood, escallation of terrirism, aggravation of international relations, deteriorating effects of climate changes, new tide of economic sanc-tions. As if we were condemned to continued economic hardships and economic crisis is-sues and dilemmas.

Global economic (mis)fortune

Unfortunatelly, this time again, the IMF April report on global konjuncture bears a very brief and indicative title: “Too slow and too long“. Once again, global economic growth prognosis for the year 2016 is reduced to a mere 3,2%. April forecasts on the growth of world economy are less optimistic, as so far the leading roles of the global scene, who kept the world economy moving, are now wavering. Somewhat greater expectations for 2017 fail to encourage, our region includ-ed. That same report ascertains that global economy has been stumbling for quite a while (seven years), and „the age of slow growth is protracting for too long and unexpectedly“.1

Scarce good news refer to improvement in globally most significant economy of the US, which is continuing its solid growth and increase in jobs, while Europe is generally slightly improving its (lethargic for too long) 1According to IMF estimations http://www.imf.org/external/pubs/ft/weo/2016/01/

DA LI ĆE JEDNOM ZAISTA KRENUTI NA BOLJE?

WILL IT REALLY, FINALLY, START GETTING BETTER?

Petar ĐukićUniverzitet u Beogradu, Tehnološko-Metalurški fakultet Beograd, Republika Srbija

University of Belgrade, Faculty of Technology and Metallurgy Belgrade, Republic of Serbia

Uvodnik Editorial

Vol. 4, No 1, 2016ISSN 2303-5005

© Oikos institut Bijeljina

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predugo letargične) prilike i podiže lagano stope rasta, dok Japan ostaje u stanju upitno-sti. Uz izvesne izuzetke, kao što je Indija na primer, brzorastuće zemlje i zemlje u razvoju „nastavljaju da usporavaju svoje ekonomske aktivnosti, uz pad cena robe i slabljenje fi-nansijske aktivnosti”, tako da „konzistentan i održiv globalni rast ostaje do daljnjeg ne-izvestan“ (IMF, 2016).

Kontroverze oko pristupa

Današnja ekonomska politika i praksa u čitavom svetu veoma su protivrečne. Pod-sticaji rasta i zapošljavanja kao da idu iz krajnosti u krajnost. Tako, na primer pri-lično je kontroverzna politika negativnih kamatnih stopa. One predstavljaju šok za veliki deo ovdašnjh građana i privrednika Evrope. I ostale zemlje sve su bliže tom modelu. Obrazloženje je problematično, jer Evropa na izvestan način potpuno okreće leđa iskustvima i teoriji svog oficijelno naj-većeg ekonomste XX veka Džona Majnarda Kejnza, koji je čak tvrdio da bi, u vremenu krize, za vladu koja ne može da smisli ništa drugo da bi podigla stopu zaposlenosti, bilo bolje da „periodično zakopava boce pune novčanica i otkopava ih po potrebi, nego da sedi skrštenih ruku”.

Na to je skoro podsetio Robert Skidelski, najpoznatiji biograf i sledbenik Džona Maj-narda Kejnza. Skidelski se zato pita: pošto su kamatne stope pale na istorijski minimum, u očaju da bar išta preduzmu od izbijanja kruze 2008. godine centralne banke pribegavale su kvantitativnim olakšicama, što je podsticalo ubrizgavanje novca u finanisjke tokove radi kupovine državnih i drugih hartija od vredno-sti. To je dalo određene rezultate, ali je „zbu-nilo sve sem finansijskih stručnjaka”. Ova po-litika Evropska centralne banka, ne samo da ostavlja više novca prilivom obveznica visoke klase, već predstavlja i opasnost da investitori ne uzrokuju neželjene posledice preduzima-njem visokorizičnih poslova pozajmljivanja u nesigurne nekretnine. Sve u svemu, negativne kamatne stope su samo novi u nizu uzaludnih

circumstances and raising slightly the growth rates, whilst Japan remains in a questionable status. With certain exceptions, such as India for example, fast-growing developing coun-tries „continue to slow down their economic activities, with decline of commodity prices and slackening financial activity”, rendering the „consistent ad sustainable global growth uncertain for the time being“ (IMF, 2016).

Controversy of Accession

Current global economic politics and practice have been highly controversial. Growth and em-ployment incentives seem to be moving from one extreme to another. Thus, for example, the policy of negative interest rates has been quite controversial. They present a shock to a great part of local citizens and businessmen of Eu-rope. Other countries are moving closer to that model as well. The explanation is a problematic one, as Europe is completely turning its back in a way on experiences and theory of its of-ficially greatest economist of the XX century, John Maynard Keynes, who went as far as to claim that, at the time of crisis, a government that could not devise how to increase the em-ployment rate, should better „periodically bury bottles filled with banknotes and dig them up when necessary, rather than sit idly”.

Robert Skidelsky, most well-known biogra-pher and follower to John Maynard Keynes, has recently reminded of this. Skidelsky is thus asking: as interest rates have dropped to a historical minimum, central banks, despair-ing to take any action since the crisis outbreak in 2008, have resorted to quantitative reliefs, which incited cash injecting into finanicial flows with the purpose of acquisition of gov-ernment and other securities. This has pro-duced certain results, but has „puzzled every-one but the financial experts”. Such politics by the European Central Bank not only leaves more funds from inflow of high-class bonds, but also represents danger of investors caus-ing adverse effects by undertaking high-risk activities of lending into unsafe property. All things considered, negative interest rates are

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pokušaja koji se preuzimaju od izbijanja glo-balne finansijske krize 2008. godine - smatra Skidelski.

Ako je već sve to tako u velikoj Evropskoj uniji, kao ekonomiji i zajednici naroda, šta onda da se kaže za male i slabe ekonomija po-put onih u regionu Jugoistočne Evrope, čija ekonomska aktivnost u najvećoj meri zavisi od kretanja u širem kruženju. Ne može se ni u kom slučaju uzeti kao optimistično to što Svetska banka, na primer, podiže projekcije rasta za Srbiju sa minimalnih 0,9% za prote-klu na 1,8% za 2016. godinu, ako je svetska ekonomija još uvek u sporom hodu.

Političke tenzije i nove energetske pretnje

Političke činjenice u današnjem svetu sve su dalje od obećavajućih. U trenutku kada nastaje ovaj tekst, i pored nesmanjenih pretnji od terorizma, niko ne želi da kaže da je na delu nova trka u naoružavanju, i to u Evropi i na njenim granicama. Istorijski su takva iskustva bila najopasnija. To nas, kao i uvek, udaljava od globalnog prosperi-teta, ili bar normalizacije svih odnosa izme-đu velikih sila.

Šta više, pretnje kao da se multiplikuju. Evo konkretnog dokaza. Porast cena nafte na svetskoj sceni ponekad se uzima kao dobar znak - da sledi značajniji globalni oporavak. Cena barela sirove nafte tipa „brent“ koji se prerađuje i na našem prostoru, sa istorijskog minimuma od 20 dolara pre mesec dana, od-skočila je na preko 50 dolara.

Međutim, odmah nakon toga usledilo je saopštenje da će Rusija, zbog cene nafte da podigne cenu izvoza prirodnog gasa, ko-jim snabdeva Evropu. Za zemlje Balkana, veoma siromašne gasom, ta vest je veoma obespokojavajuća. Mada je nedavno Putin saopštio da Rusiji nije na pameti „da vodi trgovinski rat sa SAD koje nude sve više sintetskog prirodnog gasa proizvedenog od gasnih škriljaca“, ova vest mora da zabrine sve energetski deficitarne zemlje, dakle ve-

but a new one in a series of futile efforts made from the outbreak of the global financial crisis 2008 – according to Skidelsky.

If this is the state of affairs in the great Eu-ropean Union, as an economy and society of nations, what of the small and puny econo-mies, such as those in the region of South-East Europe, whose economic activity mostly depends on developments in the region. The World Bank raising growth projections for Serbia from the minimum of 0,9% for the previous to 1,8% for 2016, for instance, can-not possibly be taken as optimistic, if world economy is still moving at a slow pace.

Political Tensions and New Energy Threats

Political facts in the world today are moving further away from the promising. At the mo-ment this text is coming together, despite the un-diminished threats of terrorism, noone wishes to declare that a new armament race is in progress, in Europe and at its borders. Historically, such experiences were the most dangerous ones. This state, as always, drives us further away from global prosperity, or at least from stabilizing all relations between great powers.

Furthermore, the threats seem to be multi-plying. Here’s a solid evidence. Increase in oil price in global market is sometimes taken as a good sign – a significant global recov-ery following. Price of a barrel of Brent type crude oil, processed in our region, has leaped from the historical minimum of 20 USD a month ago, to over 50 USD.

However, immediately afterwards, a com-munication followed that Russia, due to price of oil, shall increase the export price of natural gas, supplied to Europe. For countries of the Balkans, very poor in gas, the news is very alarming. Although Putin has declared recent-ly that Russia does not intend „to wage a trade war with the USA, who are offering more and more synthetic natural gas produced from shale gas“, this news must disturb all energy-de-ficient countries, i.e, most of the European

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ćinu evropskih zemalja, a u najvećoj meri, zemlje koje imaju izrazite teškoće sa jednim jedinim kanalom snabdevanja. Dobro je po-znato da je za zemlje Balkana projekat „Juž-nog toka“ trebalo da znači mnogo, ali je on definitivno napušten pre dve godine usled mnoštva nerešenih pitanja među kojima su i ona strateško-politička.

Veća tražnja energije u svetu neće imati isti uticaj na energetski suficitarne i ener-getski deficitarne zemlje. U ove druge spa-da faktički ceo region Jugoistočne Evrope. Prilagođavanje okolnostima oskudne i skupe energije programima energetske efikasno-sti debelo kasni, naročitu u zemljama koje imaju probleme sa nezavršenim restrukturi-ranjem javnog sektora, kao i sektora državne energetike.

Strukturne promene kao nova prilika

Zemlja Jugoistočne Evrope moraće još do-sta da porade na strukturnim promenama, naročito kada je sudbina javnih preduzeća u pitanju. Tu su i drugi fisklani debalansi, zapo-slenost u javnim službeama, ogromni troško-vi države.

To što ,zasecanje u sektor javne potroš-nje, znači iskušenje za rast ne može da nas amnestira od potreba za reformama. Re-forme javnog sektora ostaju teška obaveza za skoro sve balkanske zemlje, uključujući i članice EU. Nema mnogo razlike izme-đu ekonomskih teškoća današnje Grčke, Italije, Porugala i Španije, sa jedne strane ili Srbije, BiH ili Hrvatske, sa druge, bez obzira što je u drugom slučaju u pitanju i deo zajedničkog jugoslovenskog i socijali-stičkog nasleđa. Neefikasnost, skupa i ne-delotvorna država, loš poreski sistem pro-ističu iz loše ekonomske politike, kao i iz tradicije i prakse. Veoma je teško korenito promeniti ekonomsko ponašanje na bolje, a kvarenje ekonomskog ponašanja veoma je svojstveno organizovanom društvu i ljudi-ma pojedinačno. O tome su pisali klasičari kao i današnji analitičari ekonomskih teš-koća i krize.

countries and, to greatest extent, the countries experiencing greatest difficulties with a single supply channel. It is common knowledge that the „South Stream“ project was supposed to mean a great deal for countries of the Balkans, but it was definitely abandoned two years ago, due to a multitude of unresolved issues, among which the strategic-political ones, as well.

Higher energy demand in the world shall not have the same impact on energy-oversup-plied and energy-deficient countries. The lat-ter group includes practically complete region of the South-East Europe. Adapting to the cir-cumstances of scarce and expensive energy, it is way late with the programmes of energy efficiency, particularly in countries with prob-lems of incomplete restructuring of the public sector, as well as the state energy sector.

Structural Changes as New Opportunity

Countries of the South-Eastern Europe shall yet have to work hard on structural changes, particularly when fate of public companies is concerned. There are also oth-er fiscal disbalances, public sector employ-ment, huge state costs.

The fact that cutting into the public spend-ing sector denotes temptation to the growth, cannot relieve us from the need for reforms. Reforms of the public sector remain a heavy obligation for most of the Balkan countries, including the EU member-states. There is lit-tle difference between economic difficulties of Greece, Italy, Portugal and Spain today, on one side, and Serbia, Bosnia and Herzegovina or Croatia on the other, regardless of the second case being also a matter of our joint Yugoslav and socialist heritage. Inefficiency, expensive and ineffective state, bad taxing system result from poor economic policy, as well as from tradition and practice. It is extremely difficult to radically change economic behavour for the better, and deterioration of economic behav-iour is highly inherent to an organized society and individual people. This was topic for the classic, as well as modern analysts of econom-ic difficulties and crisis.

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Nagoveštaj jedne dobre vesti konačno dola-zi iz Nemačke i odnosi se na mogućnost sus-penzije dela sankcija koje zemlje EU zajedno sa zapadnim saveznicima primenjuju prema Rusiji. Međutim, znači li to slabiji tretman naših, prevashodno poljoprivrednih, izvoznih proizvoda od strane Rusije? Po svoj prilici da, bar zato što tako nalaže ekonomska teorija, pa se ni od koga ne može očekivati da se ponaša drugačije nego što nalažu zakoni ekonomije.

Ali je definitivno jedno: ekonomske sank-cije zbog vojno-političkih ciljeva nikada nisu donele dobra svetu. To je bivša Jugoslavija sasvim dobro iskusila na svojoj koži, kako ona druga socijalistička nakon Rezolucije IB-a 1948, tako i treća - SR Jugoslavija na-kon raspada zemlje od 1992. godine pa sve do kraja XX veka.

Da završimo optimistično. U najnovijim izveštajima MMF podvlači se „neophodnost podizanja efikasnosti javnog sektora, što bi za privredu moglo da znači neku vrstu kompen-zacije za nedostatak finansijskih resursa“. I dalje, jedina mera koja bi vodila ka novom zapošljavanju u gubitničkim javnim preduze-ćima je „implementacija dubokog restrukturi-ranja i finansijskog osposobljavanja“ (MMF 2016). Vreme je da se jednom iskoristi poten-cijal koji po sebi donose reforme.

Beograd, jun 2016.god.

A hint of good news is finally coming from Germany and refers to the possibility of sus-pending part of the sanctions that EU coun-tries, along with Western allies, are imposing on Russia. On the other hand, does that mean poorer treatment of our, predominantly ag-ricultural, export products by Russia? In all probability yes, at least because economic the-ory says so, therefore noone can be expected to behave differently than economic laws require.

One thing is definite, though : economic sanctions over military-political goals have never brought the world any good. Former Yugoslavia experienced this personally, both the second, socialist state, after the IB Reso-lution in 1948, and the third - SR Yugoslavia, after breakup of the country in 1992 and until the end of the XX .

To finalize in an optimistic manner. Lat-est IMF reports underline the „neccessity of raising efficiency of the public sector, which to economy could mean a kind of compen-sation for lack of financial resources“. And further, the sole measure that would lead to new employment in public companies with losses is „implementation of deep restruc-turing and financial training“ (IMF 2016). It is time we used for once the potential that reforms bring along.

Belgrade, June 2016

7

INTRODUCTION

“Plainly put, first of all, decent people don’t want to live in and support a society that is at variance with what they take to be basic mor-al principles. (…) The second reason why one’s social system should have moral backing is that society without it is vulnerable to many critical and sceptical influences” (Machan, 2007, p. 10).

Tibor R. Machan insists: today, western people want to live in a honourable1 world. Anthropologists like A. Peyrefitte (1995) and Bm. Friedman (2005) demonstrate that the level of morality of a society is closely linked with its level of economic development. The authors describe the way through which eco-nomic growth induces the elevation of moral aspiration of individuals, but also of commu-nities. As business is a basement of the eco-nomic development, we can induce that it constitutes an important part of our modern social order. In fact many researchers, like K. Weick (2000), consider that, the way it is done, has a great impact on the feeling we ex-perience, about the meaning of our own live. Business seems to be “a profession for human wealthcare” (Machan, 2007). In fact, business ethicists largely consider that business has to be a moral activity… even if they radically disagree about the means to pursue this goal, considering the school of thinking to which they belong.

Yet, this idea is not new. It was previously expressed by the Nobel Prize winner in eco-nomics, J. Buchanan (1994, 1) who wrote that ethical norms or principles are relevant de-

1 As an ethical concept, the notion of honor presumes that there is a set of norms against which the question of whether or not an intended action is honorable can be assed.(Arnold & Hartman, 2005, p. 214).

SWEET SWEATSHOPS - A REFLEXION ABOUT THE IMPACT OF SWEATSHOPS ON COUNTRIES’ COMPETITIVENESS

Jean-François RougeEcole Supérieure de la Francophonie pour l’Administration et le Management, Sofia, Bulgarie

DOI 1515/eoik-2015-0023, UDK 339.727.22/.24(1-773) Review paper

Vol.4, No 1, 2016ISSN 2303-5005


terminants of the welfare of all persons who have membership in an economic nexus. Still sooner, as early as the XVIIIth century, mon-tesquieu (1748) explained us that the more a society is developed, the less physical causes impact on them, the more moral causes gov-ern it.

Within the diverse ways business is able to impact our day live, one of the most important is how it precludes to the organization of our working conditions. Few things are govern-ing our standard of living and our comfort so much, that those linked to our work: the sal-ary, off course, but not only. They determine our social statute, our level of social protec-tion, numerous accessories of the salaries, … (castel, 1995). That is why so many lawsand institutions do care about the conditions of work; even in emerging countries.2 That is why, International Labour Organization (ILO) never ceases to remind us, that “work is not a good”3 and UN labour agency (2005) calls for “decent work in inclusive and equitable globalization”; and of course, why Europe, in the article 31 of the European Chart on fun-damental Rights edicts “the fair and equitable conditions of work”… Everyone is consider-ing situations like those described by Zola, in Germinal:4 dehumanizing, demeaning and de-moralizing working conditions that often cost workers their health and sometime their life, as a sad reality forever forgotten.

This is a false impression. Unfortunately, for our research of respectability, wealth’s 2 For Example, even CHINA, adopted a new regulation about labour law, which took effect on January first, 2008.3 General Conference of ILO (2002): Recommendation 193 for the promotion of the cooperatives4 E Zola (1885), GERMINAL, was inspired by the great strike (12 000 miners), which belongs 56 days in the coalm-ine of Anzin (France) from February 19, 1884.

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accumulation trends, financial and business scandals in the past few years, are at least troublesome...The simple fact of opening a newspaper or switching on TV sets, remind us that the worst is still a XXI° century’s reality. A quick research shows that poorest working conditions are not even practices only locat-ed in far-off lands! In fact, nothing seems to have changed since the XIX° century. For example, in 2013, the collapse of Rana Pla-za garment factory in Bangladesh still killed: 1100 persons this time (powell, 2014, 105)! Is business out of (self) control, like suggested by J. E. Stiglitz (2002; 2003; 2006)? Do we, as human being, have to accept everything for profit? The great crash of September 2008 seems to comfort those affirmations. Since, inequality is still more growing through the word, and it is becoming a major problem for economic stability.5 It is enough, to re-open (once again) the question about sweatshops.

But first of all, it is important to define that word.6

An essay to define sweatshops

“Sweatshop” is one of those commonly used words whose meaning varies greatly among users. For Laura Hapke, it is an Amer-

5 Problèmes économiques (2016), N°3129, Mondiali-sation et inégalités, La Documentation Française, Mars6 When asking for” sweatshops”in Business Source Com-plete, data base, the are only 725 answer, of which only 249 come from academic papers. (up to date April 2016).

J. F. Rougé: SWEET SWEATSHOPS. A REFLEXION ABOUT THE IMPACT OF SWEATSHOPS...

ican idea that periodically appears, disap-pears and resurfaces in the mind of people. The author tells us that the word comes from the end of the nineteenth century, when it re-place the usual appellation “sweated labour” or “sweating system”, or else “system of sub contracts”: “Well before the industrial rev-olution the word “sweater” had entered the language to describe “one who works hard, a toiler, a tailor who work overtime at home for an employer” (2004, p. 17).

As if continental Europeans refute the exist-ence of such a phenomenon, at least since the end of the XIX° century, it seems that there is no correct translation of such an idea in others languages like French or German. For exam-ple, French generally call them “ateliers clan-destins” which is far from the genuine idea. The question is of huge importance; in fact, one of the major reasons for continued exist-ence of sweatshops may have to do with our inability to identify and name them as such (Radin, 2006, p. 262).

The point is: the concept of sweatshop grounds both on historical, legal, social and moral meanings. As précised by M. Zwolin-ski (2006), ultimately, the precise meaning of the term will vary depending on the context. Some of them are describe in the table below.

Table 1Definitions of Sweatshops

Sources Definitions of SweatshopsAFL-CIO Union of needle trades, industrial employees (Hartman, Shaw and Steven-son, (2003, p. 194).

Sweatshops are “places of employment with “systematic violation of one or more fundamental workers rights that have been codified in international and US laws”

Brown Tom (1996, p. 12) (taken literally) Sweatshops is a 19th century terminology describing workers forced to endure long hours at millstone work accompanied by wretched work conditions and low pay. In England in the 1850s, a sweater was an employer or middleman who hired cheap labour, then abused them with deadly, monotonous work

Encyclopedia Britannica (1999)

Sweatshops are a set of workplaces practices “in which workers are employed for long hours at low wages and under unhealthy or oppressive conditions”

Note: Table 1 continued on next page

9


The definition of Radin and Calkins, will be used as a basis for this study.

However, a more contemporary approach of sweatshops can be envisaged to complete those “classical” definitions. Developed by T Brown (1996), it is maintained that “today’s sweatshop is not so much a physical night-mare, but many would argue that it is hav-ing much the same results via psychological routes” (1996, p. 16). For Brown, there is little emotional difference between a 1890’s unskilled worker, who is made feel expand-able and a 1990’s worker with three college degrees, who is made to feel exactly the same; mainly after a downsizing of their firm (1996, p. 17). To support his arguments, he leansback against interviews as this one: “We’re all starting to see some of the costs of unlimited cost-cutting. I guess this is our generation’s definition of sweatshops”.7 Amazing, this idea is nevertheless interesting.8 Of course, except some rare cases, physical deplorable working conditions of XIX° Century are gone, at least in the west. But, may we aggregate psycholog-ical pressures to physical distress? More and more sociologists and psychologists warn us about psychological pressure at work! How-

7A VP in an East Coast financial services corporation, con-demning the direct result of downsizings and outsourcings, in Tom Brown, Sweatshops of the 1990s, Management Review, 1996, p. 12.8 This idea is comforted by the papers of Zwolinski (2007, p. 710) and Arnold and Bowie (2003, p. 231)

ever, the multiplication of people committing suicide on their work place,9 the burgeoning of trials for harassment,10 and the huge devel-opment of the feeling of general discomfort, of stress or of nervous breakdowns at work, seems to forbid too quick a rejection of such an approach. It should certainly be the subject of further researches.11

According to the mainstream, sweatshops are wrong for a host of reasons. They perpetu-ate the violation of basic human rights (Radin, Calkins, 2006, p. 261) and promulgating men-tal and physical abuse, they contradict our con-sidered notions of basic morality and strategic business purpose (Arnold, Hartmann, 2003). Yet, the purpose of this work is not to discuss further the morality of sweatshops; philosophers like Zwolinski (2007) have done it much better. The main objective of this study is to wonder about the economic utility of sweatshops. Are they essential to people who work in?; for their countries to growth up?; for the global indus-try to maximize its earning? In other economic

9 Suicides linked to the work of people, are common since a very long time, and history points out many cases during the Great Depression. But according to the sociologist Pierre Cam (Dep. of Sociology, University of Nantes, France), com-mitting suicide inside the firm, on the work place, is a new practice, very charged of sense making, that necessitate ur-gent studies. 10 At the beginning harassment was mainly a sexual offence; more and more it becomes a moral one. On this question see Mf Hirigoyen (2000; 2004).11On this topic see Anne and Marine Rambach (2009)

The Interfaith Centre on Cor-porate Responsibility

Determines that “a factory may be clean, well organized and harassment free, unless its workers are paid sustainable living wages, it’s still a sweatshop”

Radin, T. J. and Calkins, M. (2006, p. 262)

We rely upon a fairly representative description of sweatshops as work environ-ments that violate law and where workers are subject to: 1- Extreme exploitation including the absence of living wage or long hours work; 2- Poor working con-ditions such as health and safety hazard; 3- Arbitrary discipline, such as verbal or physical abuse; and/or 4- Fear and intimidation when they speak out, orga-nize, or attempt to form unions.

Zwolinski, M. (2006, p. 4) “It is in the apparel industry that the form of production we now think of “sweat-shops originally took form (…) This system of production, where apparel is pro-duced in small amounts and only when demand is relatively secure, is another reason that most apparel production has not been mechanized (…) Thus the risk is passed from retailer to manufacturer to contractor and subcontractors, until ultimately, it is borne by the individual workers

US General Accounting Office A sweatshop is a place of work where an employer “violates more than one fed-eral or state labor, industrial homework, occupational safety and health, work-er’s compensation, or industry registration law”

10

words, the question is to wonder if sweatshops may be short run Paretian efficiency, favourable to the development of both trade and less devel-oped countries; if they may be a factor of com-petitiveness?

Whatever the hypothesis, it seems that con-temporary sweatshops are a by-product of globalization. Free market mechanisms it im-plies promote a great flexibility of work and induce a large deregulation of labour laws all around the world. Work, and more precise-ly, low cost work, is seen as one of the main competitive advantage of the firms and even of the nations. So is it interesting to analyse the actual participation of sweatshops to the global competitiveness (1) and to illustrate the limits of this position (2)

SWEATSHOPS: AN INSTRUMENT OF GLOBAL COMPETITIVENESS?

Il y a des conditions sociales à la poussée et à la réussite du capitalisme” (Braudel, 1988, p. 77).12

A quick look at developing countries, which narrowed the gap with western high-income countries, shows that they have generally done so by simultaneously raising wages and expanding employment opportunities (Heintz, 2004, p. 222). They succesfully activate the social conditions of the capitalism succes. Facing this constatation, one can wonder if sweatshops are a solution to the huge necessity of growth of most of the southnern countries. Even if only few scholarly defences of sweatshops have been published,13 some economists seem to think that the world needs more sweatshops (Walker, 2006).

Would sweatshops be, not only the evil that pro-Marxists economists14 and antisweatshop movements denounce? Even if outrageous excess occur, that should be condemned,15 in fact, numerous arguments have been tested in the literature to justify the practice. Among them, two of the most serious are the impact of 12 That may be translate : There is social conditions to the thrust and to the success of capitalism.13 Exceptions: Zwolinski (2007), Maitland (1997), Powell (2014).14 According to DG Arnold (2003, 244) , that is mainly the case of Wertheimer.15 See the second part of this study.

sweatshops systems on the economic growth of the developing world (1) and the defence of sweatshops as an antipoverty weapon (2)

Sweatshops: A tool for economic growth?

Slow economic growth16 or worst, econom-ic recession, are critical harms for most of the developing economies. They directly contrib-ute to the poor living standard of populations. One of the main problems for those countries is that incomes have to grow faster than the population to allow the well being of people.

One commonly accepted way to express the rate of growth of total output in the econo-my, can be expressed as the sum of the rate of hours worked, and the growth rate of pro-ductivity: the output per hour work (Stiglitz and Walsh, 2002, p. 218). On this base, one interesting instrument to study the desira-ble level of growth rate is the OKUN’s law which empirical validity over long period seems to be a consensus (Prachowny, 1993; Weber, 1995; Moosa, 1997; Attfield, 1998). This law is a macroeconomic tool that de-scribes the relationships between output and unemployment, hence relating the level of activity in the goods market, to the level of activity in the labour market over the business cycle (Silvapulle and Mervin, 2004, 354). In practice, the relationship seems asymmetric17

16 For a global approach of the theories of economic growth see Abraham-Frois (2001, 1977, 1974). Peyrefitte (1995, p. 406) identifies 12 criteria of development: 1- The social mobility; 2- the acceptation or better, the research of innovation; 3- the homogenization of the society; 4- the tolerance to new ideas founded on the pluralism; 5- a bet on the instruction as a confidence in the intellectual development and in the cultural diffusion; 6- the search for a legitimate political organization; 7- the autonomy of the economical sphere; 8- a cooperative economy which exclude as few people as possible; 9- the recognition of public health as essential; 10- a controlled and reasonable birthrate; 11- a rational food supply furnished by a free and competitive market and 12- a control of any kind of violence through the police and the justice.17 In fact, contemporaneous effects of GDP growth on unem-ployment is significantly higher in recession that in expansion and the shocks to unemployment tend to be more persistent in the expansionary regimes (Cuaresma, 2003, p. 440)


11

and non-constant due to the specificities of each country (Sögner, 2000). But a correla-tion may be demonstrated between economic growth and employment. Furthermore, Hazlitt (2006, p. 123) affirms: “there is no limits to quantity of work possible. Work creates work” and hence the virtuous circle of the growth.

Based on those economics relationships many politicians and intellectuals of the de-veloping countries consider one only priority: create jobs. No matter their quality, no matter their safeness. The only thing that matters is to generate them as many and quickly as pos-sible. Existence of sweatshops may be a good means to create jobs, even the worst one.18 It may be a (THE) tool of growth, as it has been a lever of growth, in the western countries, during the XIX° century. The point here is to wonder if sweatshops are still the inevitable featuring of economic development that so many economists retort? 19

The answer seems to depend on the eco-nomic theory mobilized.

The mainstream seems to consider that “Sweatshops are a necessary condition to the economic development. Here is the view that, left to their own devices, market pres-sures will gradually increase productivity, ease sweatshops conditions, and push up adult wages, which will in turn allow families to support their children and eradicate child labour” (Varle, 1998). In fact, most econo-mists view, so-called sweatshops as a benefit to the Third World workers and recognize that the anti-sweatshop activists’ behaviour could reduce Third World employment and invest-ment, thus making workers worst off (Powel and Skarbek, 2006). For Krugman, “As long as you have no realistic alternative to indus-trialization based on low wages, to oppose, it means that you are willing to deny desper-ately poor people the best chance they have 18 Considering the western value of what is a good job.19 ”As long as you have no realistic alternative based on law wage, to oppose its means that you are willing to deny des-perately poor people the best chance they have to progress for the sake of what amounts to be an aesthetic standard- that is the fact that you don’t like the idea of workers being paid a pittance to supply rich westerners with fashion items” (Krug-man, 1999, 85); see also Maitland (1997).

of progress for the sake of what amounts to an aesthetic standard.” (1999, p. 85) Far from those theoretical points of view, Moran (2002) reports many empirical cases of coun-tries, or economic areas, which succeed in this way. They began to create sweatshops. Slowly, work became more and more special-ised and richer and richer, to attain the lowest western standards; they succeed to develop. It can be remembered that, as soon as 1776, SMITH, in the Wealth of Nations, located and acknowledged the main sources of the productivity of an economy, as the efficient exploitation of the division or/and the special-ization of labour.

Here lies a dichotomous argument of the contribution, or at least to the durable con-tribution, of sweatshops to the sustainable growth of countries. Jobs, even terrible jobs, provide some positive externalities for a so-ciety, benefits that accrue to others who are not parties to the transaction between a la-bourer and employer (Arnold and Hartman, 2005, p. 208). In the short run, sweatshops contribute to the under-utilization of labour resources: people are often kept in igno-rance and low economic and sanitary condi-tions to maintain the best-cost competitive-ness process of production. The main aim is to accumulate capital. If this situation is transitory, an enrichment of work and some education is provided to workers and per-mit the accumulation of knowledge. People may then access to more specialized and, as a result, to better and more competitive jobs in the international division of work. On the opposite, if the situation is stable at the lowest level, the firm and its works may decline facing the competition of new com-petitors with even lower costs.20 Further-more, a firm’s attempts to increase profit by keeping wages below the amount by which the employee’s labour increase profit, and by imposing unappealing and intolerable working conditions, should damage its abil-ity to attract the kind of workers that the firm needs (Moran, 202, p. 25). 20 Many examples of such successes or failure of such devel-opment are provided in Moran (2002).


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Except this general approach of sweat-shops’ contribution to growth, two spe-cific situations have to be notice: the importance of the link between them and the financial direct investment21

and their impact on local taxation.

Sweatshops and Financial Direct Investment.

Today’s interest for sweatshops is di-rectly linked to the globalization and to the generalization of global supply chains (Arnold & Bowie, 2007; Radin & Calk-ins, 2006, Arnold & Hartman, 2003). Its huge importance is then, in direct relation which the amount of foreign/financial di-rect investment (Moran, 2002). Consider-ing the lack of saving and the undercapi-talization of every kind of business… in a word the weakness of economy, in most of the developing countries, the FDI’s risks are numerous. One of the main is to substitute export-oriented industries, to any kind of other activity. Multinational enterprises that contract with sweetshops are often in position to eliminate com-peting firms in the host country. Some-times they accomplish this by traditional economic competition, due to economy of scale and superior technology. In oth-er cases, host country governments are willing to grant special privileges to mul-tinational enterprises in order to make their country, a more “business friendly” environment. Consequently, one major question is to determine in which case sweatshops linked to FDI may contribute to sustainable growth of those countries.

Theoretical and empirical research sug-gest that one of the most effective ways to increase the competitiveness of de-21 The term “Financial Direct Investment” is volontary used here to make a difference between long term Foreign direct inverstment which may participate to the growth of the coun-try by its stability in the time, and financial investment which is often speculative and may quit the country as quickly as the enter into it. It is often the case in the apparel industry where the return on investment is very high and the invest-ments modest.

veloping economies, and to improve job prospect, is to create better trained work-force through work experience and train-ing (Arnold and Hartman, 2005, p. 207). That is exactly what FDI may permit. Precisely because multinational firms look for cost-competitiveness based on low wages, their interest is to optimize the work of their employee in accordance with the precepts of the microeconomics theory. Workers tend to be paid the val-ue of the addition to final product value that they provide in their employment (Buchanan, 1994, p. 19). Yet, evidence indicates that multinational firms rou-tinely provide higher wages and better working conditions than their local coun-terparts (Brown & Alii, 2003). Contrary to a common thinking, they are typical-ly not attracted preferentially by coun-tries with weak labour standards. One of the few studies documenting this point, found no consistent trade-off between wage and employment growth (Pollin & Alii, 2004). Furthermore, by limiting a firm’s ability to attract and retain good workers, poor labour practice ultimately reduce both productivity and profits and erode rather than straighten, its competi-tive position in the market place. Thus, in nations with low labour standards, level of foreign direct investment were lower than might be expected on the basis of the country’s others characteristics (Mo-ran, 2002, p. 81).

One main problem, to find deeper way of reflection on this topic, is double: first, non-economists have performed most schol-arly works on sweatshops. Second, even when done by economists, they mainly fo-cused on wages. Among the few econometric studies demonstrating the benefits provided by multinational firms establishment,22 the study of Powell & Skabek (2006, p. 266) provides an interesting schema resuming the situation:

22 Refer: Aitken & Alii (1996) and Lipsey & Sjoholm (2001).


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40 hours per week

50 hours per week

60 hours per week

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Of course, this study is not perfect. Authors recognise important limits in the fact that no data document the average number of work, in the ap-parel industry they surveyed. Hence they estimat-ed hours worked per week, between 40 and 70. Another important point has to be clarified: the comparisons of working hours are made on the ground of the formel sector. But the huge infor-mal sector has lower wages and longuer hours of work. And in this case, data are quite difficult to compile. Beyond those limits, it seems clear that sweatshops linked to the FDI may have a positive contribution on countries’ development.

A huge problem is that this informal sector is often created with speculative founds. Those in-vestors, contrary to the classical approach of FDI, do not look for durability of their investment. They just bet on the profitability of a temporal situation. They don’t bother about people em-ployed or pollution they generate. They just look to the quick maximum return on investment, and are always ready to give up the plot, and start over again and again. Those financial direct in-vestment may then constitute a real danger for the stability and the potential growth the country.

Fortunately, it is not always the case, mainly when the local State does dismiss its respon-

Graph 1. Apparel industry wages as a percent of average national income

sibilities. The sustainable economic grow may occur tanks to sweatshops, if developing coun-tries have the willingness and the opportunity to capitalize on their low-cost advantage to at-tract foreign direct investment. Then, this cap-italization will then ameliorate public finances of the state.

Sweatshops and taxation

As early as 1817, Ricardo linked the political economy and the taxation. Nowadays, many criteria used to determine the yearly “Global Competitiveness report”, are based on the level of public expenditure.23 To finance their essen-tial expenditures, states have to perceive taxes. The level of taxation, even if it varies great-ly through the world, and through the western countries, may be considered as an acceptable proxy of development.24 Moran (2002) gives us some examples of such success stories.

23 In the 2008-2009 report, criteria used are, for examples: “administrative infrastructure”, “logistical infrastructure” (roads, railroads, airports, ports); “regulation of securities exchanges”, “Human capacity” (quality and accessibility of education, of healthcare...), “political institutions”...24 On the link between taxation and development see (Gastel-lu & Alii, 1999) and more precisely, Moisseron, “Pression, structures fiscales et niveau de développement”, pp 86-106.


14

One major problem for poorest countries’ growth is not that they are incited by the In-ternational Monetary Fund and by the World Bank to establish free trade. That is the means these countries use to attract foreign investment in creating tax incentive zones. Often, these areas are submitted at no tax at all for a long period. Another main preoccu-pation is the way taxes are used to promote development.

Unfortunately, in most developing coun-tries, the increasing basis of taxation doesn’t mean more taxes and fair use of theses taxes. Many difficulties crop up: 1. First of all they have no efficient ad-

ministration to compound and collectthe taxes;

2. Second, taxes have to be not diverted bycorrupt administrations;

3. Third, they have to be used fairly, forsake of development.

Law, particularly tax law, and legal institu-tions despite their limits, have the possibility to redress poverty and inequality (Christians, 2007). But to reach this aim, tax heavens at the only profit of financial direct investment have to be reconsidered.25 Reasoning in the-ses terms enrol moreover taxation in the ob-jectives for the millennium.

More basically, sweatshops increase global income. Stiglitz & Walsh (2002, p. 460) remind us that, as incomes rise ineconomy, the state taxes receipts grow. This growth may then be used to invest in public goods such infrastructures or edu-cation and health care … those countries need so much!

It appears from the developments above that an appropriate use of sweatshops may be an interesting development lever. But this potentiality is far from a general result. Sweatshops may also be a diabolical means of stagnation, worst, of recession if they are not the tool to fight poverty and its conse-quences. 25 All the more that the political coalition against tax heaven since September 2008 gain in power.

Sweatshops: An antipoverty weapon?

Since the very beginning of the phenomenon, all over the world, sweatshops’s workers are mainly (very) young women coming from the country-side (Hapke, 2004). There the conditions of living, partly due to the global market for food and farm products, are extremly hard.26 Often, people don’t even earn their subsistence. In this context of ex-treme powerty, situations are hoppeless and spe-cialy for women who are considered as a burden for their families.27 Therefore, many have to leave their village without any education and techni-cal competencies. In those conditions, there is no doubt that main alternatives to sweatshop work are even worst powerty, starvation, prostitution, dealing or so on… This is why, like Powell and so many economits, we will support “a compre-hensive defense of sweatshops in the third world”.

In a wonderland, the dream of an instant jump between underdevelopment and western stan-dards: general establishment of systems of social security, globalization of minimum wages... in three words: eradication of poverty, would be an ideal. In the real world we live in, it is a utopia; maybe a dangerous illusion. The gap is wild.28

Based on A. Sen’s works, Social Watch, an Uruguayan ONG29, created a “fundamental needs index” based on three variables affordable in nearly every country: the number of children who die before being 5 years old; the proportion of children who went at primary school, and the level of births assisted by health professionals. Results show a critical situation:30 26 Powell (2014, a), specially chapter 4 « Don’t cry for me. How sweatshops wage compare to alternatives.27 Not only woman have less physical strength for the hard work of the countryside but also, in most countries it is used to give a grant for the marriage of his daughters. Those grants are often the straightest way to ruin for many very poor families.28 One note of optimism is nevertheless given by the first aim of development for the millennium which was approved by 189 nations in 2000: until 2015, diminishing by half the 1999’s level of poverty.29 Social Watch is a network of non-governmental organi-zations in more than 70 countries that monitors progress and setbacks in the fulfillment of internationally agreed commit-ments against poverty and for gender equality. Its yearly re-port is the world’s most highly recognized independent study on social development. http://www.socialwatch.org30 Source: Global Watch Report, 2008. Colours significa-tion: Blue: Acceptable ; Green :means ; Yellow : low ; Or-ange : very low, Red: critic; Grey: no data.


15

Despite this situation, most economists in-sist on the fact that one main effect of imple-menting better standards of work can be a loss of the much-needed employment opportuni-ties (Rothbard, 1995). Even if many violent critics are developed against those affirma-tions (Sengenberger, 1994), some non-liber-al observers share those fears (Heintz, 2004, p. 224). Moreover, in our context of global-ization, durable economic growth will occur only if developing countries can capitalize on their low cost advantage to attract foreign de-velopment. Huge quantity of cheap work is their main wealth.

There is no doubt that work is the only way to create wealth. And that creation is the best way to improve the well being and the eco-

AcceptableMoyenBasTes BasCritiquePas de donnees

Picture 1. fundamental needs index

nomic security of people. Complexity of the problem of world labour standards cannot hide a basic fact: developing countries need both more and better jobs. Their populations are still growing and they have to feed, to care to, and to educate more and more people. In this situation, “bad jobs and bad wages are better than no wage at all.” (Krugman, 1999) The point is far from being new: “each time that the income growth faster that the population, that means when the medium earnings growth for each individual, one can note, separately or conjointly, the followings effects: 1° an in-crease of the minimum income; 2° a diminu-tion of the inequalities in the proportion of the income.” (Pareto, 1909, p. 392). In other more contemporary words, Arnold and Hartman (2006) summarize the situation as follow:

Exploation of labor

Exploation of exports

Improve economy

More jobs enter country

Labor market tightens

Companies forced to improve conditions to atracctworkersWorking conditions improve

Scheme 1. The case for Sweatshops


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Lessons of economic growth history, seem to demonstrate the rightness of this scheme. Except the amazing cases of the Asian drag-ons, Moran (2002) gives us a panel of suc-cessful stories according to witch this anti poverty battle frame works. Nevertheless, this global approach of the question is poorly used. Most scholarly works related to sweat-shops by economists still focuses on wages of employee. From this point of view, even economists critical to sweatshops usually do not dispute that multinational firms pay more than the domestic firms in most cases (Miller, 2003, p. 101). Furthermore, after numerous scandals, many multinational corporations, especially in the apparel and footwear sectors, now meet the duties of the ethical treatment of workers in the global supply chain (Arnold and Bowie, 2007). That should be enough to conclude that sweatshops are better that the average conditions of work in most poor countries, even if Powel and Skarbek (2006) still wonderred recently: “are the jobs worth the sweat?”.

It is doubtful that the answer to such a ques-tion may come from a western ethocentric view of the situation. Our datas show that even if western industry (mainly apparel one) has been widely criticized to exploit Third Word workers, those one are better off than most of their countrymenn (Powell and Skar-bek, 2006, p. 266). Beyond this obvious an-swer, two other facts have to be considered to consider if or not sweatshops may be an anti-powerty weapon: first, sweatshops work-ers accep generaly freely this kind of work; second, Moran (2002) described an interest-ing relationship between sweatshops and fe-male emancipation. Let us go further on those questions.

Workers acceptation of the sweatshop’s working conditions.

Many searchers note that sweetshop labour is in high demand (Hajewski, 2000; Moran, 2002). Indeed, for the most part, individu-als who work in sweatshops choose to do so

(Zwolinski, 2007, p. 689). As pointed out by the author, this acceptation seems to contra-dict the global moral denunciation of sweat-shops’ working conditions and perhaps even to view them as, on the net, a good thing. Con-sequently, it may be affirmed that economi-cally, even if it is far from being an absolute first best choice, sweatshops seem generally to be an acceptable second best choice.

Miller (2003, p. 103) violently challenges this affirmation. He himself sums up his argu-mentation as follow: “As taught my seminar on sweatshops, I settled on a more effective response to the mainstream economic argu-ment. It is simply this: their argument is irrel-evant for determining if a factory is a sweat-shop or workers are exploited. Sweatshops conditions are defined by the characteristics of a job. If workers are denied the right to organize, suffer unsafe and abusing work-ing conditions, are forced to work overtime, or are paid less than a living wage, then they work in a sweatshop, regardless how they came to their job of if alternatives they face are worst yet”. However no mainstream econ-omist seems to contest that!31

In fact, the theory of choices teaches us that if on the first hand choices are a method of ex-ercising autonomy, on the other hand, it also signals information about agent’s preferenc-es; even when choice is made under condi-tions far below the full autonomy. For those individuals, this kind of decision is a means to optimize their utility function according to the alternative potentialities that are extreme poverty, starvation, prostitution, illegality … In other words, accepting to work in a sweat-shop is generally a true choice under the con-straint of the worker situation. It is a strong claim of liberty and the loss of some rights or the absence of due diligence from the em-ployers may appear as a consequence of the autonomy of this choice, not an objection to 31 Fortunately some of the Miller’s developments are much more pertinent for example when he writes “historically, the organization of factory workers has been one of the most powerful force for changing politics in the democratic direc-tion that Kusnets outlines”; one can nevertheless doubt that this is the way to prove that (mainstream) economists are wrong about sweatshops.


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it (Zwolinski, 2007, p. 692). Few pages latter, the author precise: Labour which falls short of a living wage can still help a worker feed their family, educate their children, and gen-erally make their live better than they would have been without it. This is a morally signif-icant benefit, and one of our system of moral

norms should at the very least permit it, if not encourage (Ibidem, p. 700).

Let’s not forget that even if very low, sweatshops in multinational firms pay generally better that the average wage in the country, as demonstrate by Powel & Starbek (2006, p. 267):

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Graph 1. Apparel industry wages as a percent of average national income per worker

It finally appears that low wage manufac-turing enriches rather than exploits workers. This approach of sweatshops is reinforced by a globally unknown phenomenon concerning most sweatshops’ workers: women. Sweat-shops may contribute to their emancipation.

Sweatshops: a way to female emancipation.

Since their apparition, sweatshops are mainly female works; often homemade female jobs. The simple fact that sweat-shops’ wages permit women to earn their live could be sufficient to justify their existence in countries where people have more and more difficulties to survive and where alternative means of living are worst yet. They may finally give a viable alternative to the poorest in from off the

enslavement of women sold to survive of to pay debts...32

In sweatshops, women are generally less paid than the same male made work and sometimes just enough to survive. Sometime, this difference may be justified because it re-flects women’s lower productivity and skill level. But survey evidences show that this is not generally the mater. When going to school is not forbidden to them, girls generally work harder and have better results than boys. Of-ten, the plan managers believe that young women can be paid less simply because they are more passive and docile that male work-ers (Moran, 2002, p. 12). The argument is also used that women “require no more than a supplement to maintain the family income”

32 In many poor countries, when parents are not rich enough to feed their daughter or to constitute their en-dowment , when they have huge debts they can’t reim-burse, they purely and simply sold their children.


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despite the evidence that many of them are the only source of household income because divorced, widowed or single. Except the first one, which could be justified on economic grounds, others are formally and morally con-demnable.

However, an amazing result of sweashop’s development in the less developed countries, seems to be the grothwing emancipation’s leverage of many young women. “According to surveys of female workers in Asia and Lat-in America, factory work offers a measure of autonomy, status and self-respect that is oth-erwise hard to obtain” (Moran, 2002, p. 15).

Consequently, sweatshops’ advantages for women could be compared to the one earn by the significant women’s adhesion to Calvin-ism in the sixteenth Century. Through Cal-vinism women have accessed to knowledge, communication, exchanges, capacities’ de-velopment, and fructification of talents which where inaccessible to them through Cathol-icism. Through sweatshops’ work, today’s women may ambitions the same freedoms at the hands of isolation, autarky, obscurantism … that many traditional culture keep womenin, in the less developed countries.33 Even if this historical comparison is daring, less con-troversial facts of the recent history demon-strate that women’s emancipation has a huge impact on the society and on the economic growth.

Moreover, the social benefit of women’s em-ployment, even in low-skill export plants, may extend beyond increased status and autonomy on the individual level. As a result of higher female participation in the labour force, a high-er proportion of household income is directed toward basic family needs such as health, nu-trition, and education. Contrarily to men who spend a large amount of their earnings for their personal needs or pleasures, women generally give priority to their family and more precisely to their children needs. With more money dedi-cated to their food and their education, children are in better heath condition and more skilled. 33 This comparison is inspired by the analysis of Peyrefitte (1995) on the impact of Calvinism on economic growth and emancipation of women.

This supplementary earning may then contrib-ute to reduce the intergenerational transmis-sion of poverty.

Furthermore working in factories has also other indirect positive effects on demography. It seems to be an efficient means to reduce na-tivity in countries where population’s growth is a huge problem. First, to keep at work the best elements, information on contracep-tion and sexual illnesses are often diffused in sweatshops: it may raise awareness about family planning, thereby lowering fertility rates. Second, breaking the organization of the traditional society and given independence to women toward their family, sweatshops ap-pears to have for effect to militate against ear-ly marriage, (Moran, 2002, p. 15-16).

To conclude on this point, it can be sustained that generally speaking, the existence of sweat-shops have a positive impact on the reduction of poverty through to ways; in the first hand, they create a great deal of employment that won’t exist until and generally they pay high-er wages that the average income of the coun-try. For this reason sweatshops may contribute both to the country’s growth and to the pov-erty’s reduction of many people. On the sec-ond hand, sweatshops seem to have a positive impact on the evolution of mentalities toward women. This advancement may also bear two advantages: the extra earning of women is mainly used for basic needs of family and chil-dren and the women will contribute more and more to the success of their economy.

Of course, even is generally true, those con-clusions are quite optimistic. They rest on the hypothesis that sweatshops will evolve toward normal industry and about all, on the hypothesis that they are not purely exploit-ative and then induce long term effects that will eradicate all hope of growth.

SWEATSHOPS: A BRAKE FOR THE GLOBAL COMPETITIVENESS?

“L’entreprise économique qui s’édifierait sur la ruine physique et morale de l’homme


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tournerait le dos à son principe vital. (…) Une réalisation qui piétine ceux qui l’ont rendue possible est une victoire sans vainqueur.” Peyrefitte (1995, p. 407).

In practice, many surveys show that despite the advantages that sweatshops’ economics present for the instant competitiveness, some of their long-term consequences may consti-tute a brake to the long run development. At this point, the question is not to analyse the ethical point of view of such practices, but to consider objective facts that may sooner or longer penalize the firms or the countries that recourse to the worst sweatshops practices.

The idea that will be developed in this sec-tion is that whatever the advantages of the sweatshops’ practices on the short run, they may be overwhelmed both by the conscien-tious strike they face and by the long term consequences that the worst of them induce in the long run development of people’s em-ployability. Those considerations may impact greatly the long run consequences of those short run advantages.

Many approaches of those risks are inves-tigable; a choice has to be done. Only two

points will be examined here. First, the de-velopment of more and more antisweatshop legislations in a context off spreading inter-est of western people for human rights seems particularly important for the duration of the practice. Second, many surveys point out the impacts of the worst forms of sweatshops on the future of health and employability of the concerned populations; it may constitute a huge long term Damocles’ Sword on the head of any sustainable development.

Development of the antisweatshop bans.

One of the amazing results of the search for honorability that western people develop is a kind of myopia or of ethnocentrism that prevails in the way they consider any form of non-west-ern labour conditions. Western people’s bans of sweatshop are dogmatic; no matter if they do support advantages for the development of many countries. To illustrate this approach, Arnold & Hartman (2003, p. 434) present an alternative apparel and footwear supply chain system chart, which can be systematized, to any multinational firms that used sweatshops:


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This study’s limits prevent from analysing this system in details. So once again choices have to be done. Under the increasing pres-sure of Human Rights defenders (institu-tional or private), western countries but also some of the developing ones, are increasing the legislative arsenal to fight against ev-ery kind of sweatshops practices. No mat-ter the true reasons of those legislations34

, the fact is that they will have a growing ef-fect on the profitability of sweatshops practic-es; they may be a major raison to annihilate the sweating systems’ competitive advantage. More generally speaking, Arnold & Bowie (2002, p. 227) remembered to us that “law-lessness contribute to poverty and is deeply interconnected with human and labour right violation”.

Therefore, (1) it will be interesting to con-sider first the multiplication of the antisweat-shop laws and regulations and (2) then to dwell on the particularly sensible question of the worst practices susceptible to harm health of workers.

The multiplication of antisweatshop laws.

Legal ban is the most obvious way in which sweatshops may be fighted. One important point is that nowadays, laws against sweat-shops can be met in western countries. Fur-thermore, many laws that regulate sweatshops exist in the less developed countries. Even if they are poorly enforced or completely ig-nored (Arnold and Hartman, 2006), due to the insufficiencies of resources of the enforce-ment administration and a deliberate policy of the government officials to attract multina-tional firms, the fact has to be pointed out.

In practice, the first effective law against sweatshops appears in the middle of the 90’ under the willingness of the US sec-retary of Labour R. Reich. He took legal actions under the Hot Goods Provision 34 In fact, many states, and even WTO consider sweat-shops like an unfair competitive practice. Nevertheless a strict ban on the importation of goods produced in sweatshops is quite tactful to impose. Such a practice may be considered like protectionism (Singer, 2004).

of the Fair Labour Standard Act (FLSA). These clauses allowed the department of la-bour to fine and size the goods of manufactur-ers and retailers who knowingly sell merchan-dise manufactured by companies violating the FLSA.35 Unfortunately, Reich’s admin-istration faced an important lack of means. So, in 1995, the State Secretary switched its strategy to use the power of the public awareness. Since then, legal and media36

pressures against sweatshops are increasing (George, 2015).

In 2002, a first procurement law intending to cover international workers was adopted by New York City. This law asserts that pur-chases of apparel and textile goods, by city agencies might only be made from a respon-sible manufacturer. Of course, from a legal point of view, the term “responsible manu-facturer” is far from being obvious. But the legislation has evolved and became quite precise on the meaning of the terms. Since this first text was enacted, some thirty other antisweatshop procurement laws have been voted. More and more, they seek to cov-er workers abroad. “By using international indices to tailor standards to each coun-try, antisweatshop laws epitomize national treatment and non discrimination” (Barnes, 2007, p. 448).

More globally, there is a long histo-ry to attempt to harmonize internation-al labour standards via trade agreements such as the North American Free Trade Agreement (NAFTA); the General Agree-ment on Tariffs and Trades (GATT)37

and now the World Trade Organization (WTO). Even if the main preoccupation of those agreements is more to preserve western economies’ cost based competitiveness, than human rights, the uses of international princi-ples drowned up by the ILO prevent accusa-35 This clause allowed the department of labor to fine and sizes the goods of the manufacturers and retailers who know-ingly sell merchandise manufacturing by companies violat-ing the FLSA.36 Since 1996, Department of Labour issues regular reports of health and safety violations in the apparel industry : “No sweat garment Enforcement Report “37 On this point refer to Brown & Alii (1996)


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tion of protectionism, paternalism, or imperi-alism and emphasize the connection between antisweatshop laws and international consen-sus that no one should condone certain ab-horrent practices (Barnes, 2007, p. 455). On the contrary, the deviancy from the ILO prin-ciples below will be used more and more by western nations as a means to preserve their work through legally justified protectionism. According to Plasa (2015), it seems, at least, possible to “reconciling international trade and labour protection”, building a bridge be-tween those standards.

ILO established a list of principles, which synthesize a relatively universal acknowl-edgement:38 1. Workers have to be paid enough so that

full time work will support a family of aspecific size (…);

2. Working conditions have to be just andfavourable;39

3. Prohibition of discrimination in work(mainly wage discrimination for an equalwork);

4. Prohibition on child labour and fixationat 14 years old of the minimum age towork;40

5. Prohibition of forced labour;41

6. Prohibition of slave labour;7. Free right of association including the

possibility to organize and to bargain col-lectively in contract negotiations has to berespected.42

For Harnold and Hartman (2005, p. 211), those standards suggest that there is consider-able agreement about what rights ought to be respected. In fact, the poor ratification rate of many ILO conventions tends to prove that this

38 The integrality of the ILO conventions is located at: http://www.ilo.org/ilolex/english/convdisp1.htm39 In other words, number of hours worked each day has to be limited and the working environment has to be healthy. Convention C 1 of 1919 limits the hours of work in industry 8H/Day; 48 H a week.40 ILO, Conventions N° 138, 1973 & N°182, 1999.41 ILO, Conventions N°29, 1930; N°105, 1957.42 ILO, Convention N°87, 1948 & N° 98, 1949. For a debate on whether having union may be a guarantee that workers are adequately represented, see WAGSTAFF & PAREIRA (2004).

is not so obvious.43 Even when largely ratified, ILO conventions are poorly respected.44 Many poor countries consider that those standards discriminate them. They view them as a means used by western countries to prevent devel-oping world from using its cost-competitive advantage. Hence, for Barnes (2007, p. 449), more than respect of human dignity, antisweat-shop laws represent a necessary development in local government efforts, to ensure that they do not reward low labour standards, in the in-creasingly globalized economy. For this au-thor, if local antisweatshop laws are pre-empt-ed, suppliers who pay their workers inadequate sums will have an advantage over suppliers who observe higher labour standards. Worst, if antisweatshop law can only apply to domestic suppliers, there is a real risk that supply con-tracts will go primarily to those suppliers based abroad which will not be held to follow the same minimum standards.

In those conditions the incitation to fraud the law or the conventions is huge. Illegality may be the source of massive cash incomes. In the balance, direct legal risk is quite light. Therefore, much more than from the prohi-bitions of the law, the actual pressure against sweetshops comes, in fact, from civil society.

The development of antisweatshop pressures from civil society.

The first signs of civil society activism against sweetshops appear in the early 30’, in the United-States. In 1933, activists were able to persuade the United-States Congress to add a fair labour standard provision to the National Industrial Recovery Act (NIRA). Even if de-clared unconstitutional in 1935, this act was important. It drew up the way of future laws against sweatshops, when it specified that im-ports would only be permitted from nations 43 For examples, Convention 138 of 1973 concerning the minimum age (14 years old) to work was only ratified by 57 states in 1997;44 Two texts may be cited as examples: conventions N°87 (1948, 121 ratifications in 1977) & N°98 (1949, 137 ratifi-cations in 1997) concerning respectively the freedom of as-sociation & the right to organize and the one to organize and bargain collectively.


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that guaranteed workers the right to organize and bargain collectively, limited maximum working hours and provided minimum wages.This kind of action, through lobbying, is still used and keeps its importance. It is comforted in two ways to fight to death, every kind of sweatshops, everywhere in the world. A first method is to make pressure on public opinion. A second one, more discreet, but none less ef-ficient is to build norms.

The direct fight: how to increase public awareness.

Nowadays, public awareness seems to be the ultimate weapon. In fact, very few states in the word are really democratic, even in those countries, corruption (Hazlitt, 1946), and conflicts of interests are quite frequent. In the USA the shield against those calamities is (theoretically) the fourth power; but in most countries the independence of the press is a huge problem. In those conditions peoples are the solution. Aren’t they the definitive source and the final aim of the law? Public awareness is then capital because it can act through two ways. 1. As individual, each citizen has a freedom

to choice, and particularly to choose be-tween products build in decent conditionsor in inhuman conditions. Consumerscare more and more about how the goods,they buy, are made (Rock, 2003, p. 24).New markets for ethical products are indevelopment and ethical consumers lookfor (Wheale & Hiton, 2007).Pollin & Alii (2004) found in that the re-tail price necessary to absorb the cost ofrising wage unto a living wage, are smalland that US consumers are willing to payit. Investigations shaw that european con-sumers will also be ready to pay more,sometimes substancially, for ethical prod-ucts (Rock, 2003, 24). One can observe atrue willingness of a new kind of consum-mers, to avoid buying goods made underpoor labor conditions.Considering this trend, Prasad & Alii

(2004) propose a market-based strategy that relies on “conscinetious consumers” to slow the global rise to the bottom in-duced by the multiplication of sweatshops. For their enquiry, those authors labeled socks indicating that they were produced under “good working conditions” and placed them near other of the same kind displayed with no label. After increment-ing the price of labeled socks, they found that most consumers prefer the cheapest socks but that 25% of them agreed to pay, up to 40% more, for labeled socks.

1. Collectively, through associations or nongovernemental organisations, those samecitizens now have the power to constraintthe bigests firms around the world. An-tisweatshops actions and movement pro-vide more and more information abouthow products are made. Whence Freemanconcludes that there is a latent demand for“good” labor practice “because there is aoverwelming empirical evidence that peo-ple act as if fairness toward others is partof their utility function.” (1998, p. 6).As firms have increasingly turned to out-sourcing to increase their bottom line per-formance, they have become criticaly vul-nerable to attacks on their reputation bysweatshop critics. Nike, Addidas, GAP,Shell and many other companies havetested this kind of determination from the“new consumers”. They are able, thoughtboycots and violent strike, to damage theso hard to construct, corporate image.Each those attacs costed millions of dol-lars; they sometime nearly acculate firmsto banqueroute. But Barnes precise thatthis movement goes beyond the directstrike. For him “A growing movement inthe US centred on using the western con-sumer preference for goods manufacturedunder acceptable working conditions ispressuring producers, suppliers, govern-ments and international bodies to changevarious labour practices and conditions.This movement incorporates an array ofprojects and measures representing the


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conviction that adequate labour stan-dards ought to be universal and that they are attainable” (2007, p. 426).

All those civilian actions have a result, which reinforces the power of the antisweat-shop laws and regulation. But this outcome is not unique. A new kind of self-regulation is emerging and reinforcing every day, for now two decades: it is called soft law and aims to create a better world.

The indirect fight: how to build a better world.

One efficient contemporary trend to achieve a better word is to use “soft law” in the aim to short-cut state law. In other words, to face the slowness and the conflicts of interest which preclude to the adoption of the law, one can use a market type procedure, to build a private law. Those private rules use two complemen-tary juridical tools to be as powerful as the state law. The legal tools are the codes of con-duct and the social normalization. To enforce them: no law, strictly speaking, but a kind of private justice: the public awareness. It may be an implacable judge.

The incredible expansion of codes of conduct.

In the USA, Most of the firms have adopted codes of conduct. “Firms in industries most vulnerable to sweatshops charges, particular-ly apparel and toys, generally have adopted codes specifics to their supplier relationships” (Rivoli, 2003, p. 227). The rest of the western world’s, MNFs followed.

In fact there is often a great hypocrisy in the adoption of those codes. First, the great ma-jority of their requirements relate to matters already protected by the labour laws of most countries. Second, at least in the USA, they have generally been adopted for bad reasons: in case of legal prosecution, the US law dis-poses lighter sanctions against firms which have adopted those codes.

But even with their ethical limits, codes of conduct are “soft law”. If t hat means, they cannot be directly enforced by jurisdictions, they are not necessarily without any biding strength. Nowadays, the price to pay when a firm is convinced to break its word, may be huge: is no more a fine; it is the ruin of its im-age. That’s why the problem becomes more and more tactful. One of the main disadvan-tages of soft laws is that firms cannot hide any more themselves behind the (hard) Law45

to limit their liability. Firms are no more lia-ble only for their own comportment. Through their global supply chain, they may also have to respond for their nth subcontractor’s one. That is why, an always greater number of companies like Adidas or Salomon, created a worldwide network of social and environ-mental affairs professional which comprise its standards of engagement team (Arnold & Hartman, 2005, 216). According to Burnett and Mahon (2001), “codes and monitoring have proliferated. (…) The new industry of code monitoring has quickly became very complicated, with firm’s own internal efforts now usually supplemented by a second and a third parties: hired monitors, those who accredit monitors and those, generally local actors, who submit relevant information’s to either or both. This rapid complication count as evidence that no current monitoring ar-rangement can solve the information asym-metry problem for consumers…”

This expansion of codes of conduct, concern not only industries. Many purchasers have also adopted ethical purchasing guidelines or codes. This movement has such a success that “local government in the US adopted a set of laws that prohibit procurement of particular goods or services that do not adhere to specif-ic labour standards.” (Barnes, 2007, p. 427).

Shared between professionals and consum-ers, codes of conduct are a reality that cannot be ignored nowadays. Unfortunately their im-portant loopholes limit their effective range. However, in the largest firms, codes are re-

45 The firms (MNF) have the possibility to influence Hard law through lobbying.


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inforced by self-constraints that firms accept through the multiplication of social norms’ implementation.

The significant development of social normalization.

Social normalization takes place in a context of globalization, where firms need to institute social norms to comfort their image of respect-ability. Due to the lake of really biding inter-national business and social laws, companies have to create their private norms to create and comfort their consumers’ confidence.That is the reason why private norms or “stan-dards”, did appear, first in the telephony in-dustry. Nowadays, the private actors of the normalization are quite numerous. One can find it at the international level,46 at the Eu-ropean level47 and even the national level48. More and more the internal legislations make the use of a norm, an obligation.49 Common in the technical area, norms are also becoming a standard in the social area. Only the most fa-mous international social norm SA 8000, will be presented below.

Social Accountability Standard 8000 (SA8000)

Social Accountability International (SAI) was created in 1997. It convened an expert advisory board to develop standards and sys-tems to address workers’ rights. SAI regroup representative of trade unions, human right organizations, academia, retailers, manufac-turers, contractors, consulting, and accounting & certification firms. Its aim is to cooperate to develop the Social Accountability 8000 Stan-dard, which ambition is to create tools for “as-suring human workplaces”. This standard was first published in late 1997 and revised in 2001.

SA 8000 largely used the ILO’s norms, the Universal Declaration of Human Rights 46 ISO is the most common international norm47 In Europe, the norm CE is largely used.48 For example in France the AFNOR49 For example, in France, the MNFs have to publish yearly a social monitoring.

and the UN Convention on the Rights of the Child, but it is larger.50 Consequently, the sys-tem also includes: 1. Factory-level management system re-

quirements for on-going compliance and continual improvement.

2. Independent, expert verification of com-pliance by certification bodies accredited by Social Accountability Accreditation Services (SAAS).

3. Involvement by stakeholders includingparticipation by all key sectors in the SA8000 system: workers, trade unions, companies, socially responsible investors, nongovernmental organizations and gov-ernment.

4. Public reporting on SA8000 certifiedfacilities and Corporate Involvement Program (CIP) annual progress reports through postings on the SAAS and SAI websites.

5. Harnessing consumer and investor con-cern through the SA8000 Certification and Corporate Involvement Program by helping to identify and support companies

50 A summary of the Standard elements : Child Labor: No workers under the age of 15; minimum lowered to 14 for countries operating under the ILO Convention 138 develop-ing-country exception; remediation of any child found to be working ; Forced Labor: No forced labor, including prison or debt bondage labor; no lodging of deposits or identity pa-pers by employers or outside recruiters ; Health and Safety: Provide a safe and healthy work environment; take steps to prevent injuries; regular health and safety worker training; system to detect threats to health and safety; access to bath-rooms and potable water; Freedom of Association and Right to Collective Bargaining: Respect the right to form and join trade unions and bargain collectively; where law prohib-its these freedoms, facilitate parallel means of association and bargaining ; Discrimination: No discrimination based on race, caste, origin, religion, disability, gender, sexual orientation, union or political affiliation, or age; no sexual harassment; Discipline: No corporal punishment, mental or physical coercion or verbal abuse; Working Hours: Comply with the applicable law but, in any event, no more than 48 hours per week with at least one day off for every seven day period; voluntary overtime paid at a premium rate and not to exceed 12 hours per week on a regular basis; overtime may be mandatory if part of a collective bargaining agree-ment; Compensation: Wages paid for a standard work week must meet the legal and industry standards and be sufficient to meet the basic need of workers and their families; no dis-ciplinary deductions ; Management Systems: Facilities seek-ing to gain and maintain certification must go beyond simple compliance to integrate the standard into their management systems and practices.


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that are committed to assuring human rights in the workplace.

6. Training partnerships for workers, man-agers, auditors and other interested parties in effective use of SA8000.

7. Research and publication of Guidance inthe effective use of SA8000.

8. Complaints, appeals and surveillance pro-cesses to support the system’s quality.

Norm SA 8000 use is not required; it is a free choice from firms. If they choose to, organizations have two options for its implementation: certification to SA8000 and participation in the Corporate Involve-ment Program (CIP). If a facility meets the Standard, it will earn a certificate attesting its social accountability policies, manage-ment, and operations. Companies that op-erate production facilities can seek to have individual facilities certified to SA8000 through audits by one of the accredited cer-tification bodies. SA8000 certification is conducted by organizations accredited and overseen by Social Accountability Accredi-tation Services (SAAS). Both certified and accredited organizations undergo semi-an-nual review and revisits.

Of course, this system is not a panacea. Many reproaches have been made to it: may the firms or the facilities be informed or not, of the visits of accreditation inspectors? Have theses inspectors really the means to do their work? Do they visit the actual factory or fa-cility?… Whatever the reproaches, the fact is that the SA 8000 is nevertheless a progress, even a little one, to ameliorate working con-ditions in sweatshops.

Legal or civil, many ways of action are used to constraint the use of sweatshops by western firms, or by companies, which sell on western markets. All abuse from those preeminent firms may result in a serious haz-ard on their image. That is one of the main reasons why they care more and more on the way they produce. That is also why, like two centuries ago, sweatshops may be a means of development. But unlike what happened in the past, all kind of excess is nowadays

forbidden.51 Sweatshops may constitute the path on the ladder of growth only if, it is one (short run) step and if it avoids the worst forms of working conditions that may break all chance for a sustainable growth.

Long run consequences of the worst working conditions

“Ni rire, ni pleurer, comprendre.” Spinoza.Largely studied for a long time, long run

consequences of the worst working condi-tions in sweatshops may be polarized around two main societal preoccupations which may deeply impact the long term growth of coun-tries: (1) the first one concerns the public health and (2) the second considers problems linked to the work of children.

The public health consequences of worst sweatshops.

Long run global health problem should be the consequence of a concentration of the work’s worst conditions in some sweatshops. Those condemnable work’s environments may have numerous sources (Powell, 2014b): bad housing and bad food are generally linked with the extremely low level of wages; ex-haustion and premature old age are linked to the absence of due rest; many illnesses result from the sanitary conditions of work…52 Of course, a bad or even, a dangerous living en-vironment, for example in Bhopal, is joining those dreadful conditions of work.

The phenomenon is not new. As soon as 1840, the French doctor Villerme (1840), draw up the sadness of the health consequenc-es of the brand new French industrialization. He called them: “les ravages sociaux”. Engels (1845) did the same concerning England. Fif-ty years later, Florence Kelley (1892) resumed quite concisely the situation of XIX° centu-

51 At least, it is forbidden for a western industry to be sur-prised the hand in the basket. 52 For examples: eyes troubles are quite frequent in the pop-ulation of dressmakers who work in bad enlightened shops; lung troubles are not reserved to minors…


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ry sweatshops in the USA: “it is needless to suggest that the sweatshops districts as they have been described are the natural abodes of disease and the breading place of infection and epidemics. While the system does not cre-ate those conditions, it penetrates the regions where they exist and thrives upon an atmo-sphere with which a higher form of industry could not breathe. It is true the normal or or-dinary death rate in the wards mentioned is not conspicuously greater than in others; pos-sibly the vital statistics of certain localities within wards might show the actual and rel-ative effects of bad sanitation more forcibly; at least, disease and all death laden agen-cies pervade these communities, and if they have escaped pestilence in the past, they still may be ripening for plague in the future.”53

More than a century old, and not a wrinkle! Since then, a lot of studies by the Interna-

tional Labour Organization or by the World Health Organization were made in the poor-est countries…and even in the richest.54 They show again and again the same kind of conse-quences even if pathologies have changed… 1. Too long days of work are the source of a

lot of direct or indirect diseases: exhaus-tion, headache, alcoholism … but it is alsothe source of many accidents due to thediminishing of care…

2. The exposure to dangerous toxic chemi-cal or airborne pollutants, are common,55

particularly in shoes and toy factories(Rivoli, 2003, p. 226). For example, itis often the case with toluene, whichis a solvent largely, used in industryas paint solvent, cleaning agent, coat-

53 The article continues with a description of the main dis-eases by genders: “in men the debility takes the form of con-sumption, either of the lungs or intestines, and of complete exhaustion and premature old age; the girls become victim s of consumption, dyspepsia, and live-long pelvic disorders”54 During our research to write this paper, we were very sur-prised to see that most academic papers concerning sweetshops concern the situation in the USA or are related to the USA. It also appears that sweetshops exist in nearly every country of the OCDE in which investigations have been proceed55 Ernst & Young proceed for Nike to a environmental and labor practices audit of the Tae Kwan Vina factory (Near Ho Chi Minh City, Vietnam). They report a dangerous exposure to toluene (6 to 177 times what is allowed by Vietnamese law) at this 10 000 persons facility. (Arnold and Bowie, 2003, p. 231)

ings, adhesives… US Environmental Protection Agency diffuse a complete list of toluene’s effects on human body (US EPA, 2005, p. 11-12):56

• Oral exposure may cause “severe cen-tral nervous system depression, severeabdominal pain, diarrheal, and haem-orrhagic gastritis”

• Concerning inhalation exposure:“Toluene abusers who have been ex-posed for long periods of time exhibita variety of neurologic manifestations,including ataxia, tremor, anosmia,sensor neural hearing loss, dementia,corticospinal tract dysfunction, abnor-mal brainstem auditory-evoked poten-tials, and epileptic seizures (…) Opticneuropathies with dyschromatopsia,blindness, changes in pattern visu-al-evoked potentials, pendular nys-tagmus, ocular flutter, opsoclonus (ir-regular rapid eye movement), bilateralinternuclear ophthalmoplegia, and ret-inal impairment have been reported inparticipants who chronically sniffedtoluene or toluene-based glue (…)There were several pathologic find-ings and organ weight changes in theliver, kidney, brain, and urinary blad-der. In males, absolute and relativeweights of both the liver and kidneywere significantly increased (p<0.05)at doses greater than or equal to 446mg/kg-day.

3. The perpetual repetition of the samemovement often causes neuromusculartroubles…

The list is endless; only the ILO draws it up exhaustively. Sometimes, conditions are even worst. They may cause the workers’ death. The implements’ lake of safety is the source of many accidents, some incapacitat-ing, others are lethal. For example, Arnold & Bowie (2003, 231) denounce dangerous prac-tices. They point out the fact that, in factories 56 http://www.epa.gov/NCEA/iris/subst/0118.htm (verified April 16, 2009) For a complete study of the effects of toluene see: US EPA (2005),Toxicological review of toluene http://www.epa.gov/ncea/iris/toxreviews/0118-tr.pdf


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throughout the world, workers are locked on to keep from leaving the factory. When fires break out workers are trapped. This is what happened in 1993 when a fire broke out at the Kader Industrial Toy Company in Thai-land. More than 200 workers were killed and 469 injured. (…). And it happens again and again.57

Trying to fix this situation is the aim of the convention concerning the promotional framework for occupational safety and health leaded by the ILO (2006, b). That is undoubtly a progress. Unfortunatly, Miller remarks that “when labor law protection are limited and international labor conventions are neither ratified nor respected, then insisting the law should be fully obey do little to prevent sweat-shop abuse.” (2003, p. 97). Yet, the World Health Organization has the power to edict sanitary norms biding worldwile; one can think that it has the power to stop all the worst forms of work. Futhermore, ILO’s noms may be incorporated in the WTO’s commercial ones and so become biding. Unfortunatly, no-body has nowadays the possibility to enforce and still less to monitor the application and such norms.58

Studies have been made concerning the global impact of work’s sad sanitary condi-tions, on the national growth’s level. Ruhm (2005) specifies: “higher mortality during temporary expansions need not imply nega-tive effects of permanent growth. The key dis-tinction is that transitory increases in output usually require more intensive use of labour and health inputs with existing technologies, whereas lasting changes result from techno-logical innovations or expansions in the cap-ital stock that have the potential to amelio-rate any costs to health. Individuals are also more likely to defer health investments during temporary than permanent increases in work hours and sustained growth permits the pur-chase of consumption goods (like safer cars) that benefit health.” 57 The last one occurred on December 20, 2015, in Shen-zhen, China.58 It has been seen many MNF develop efforts to monitor their codes and their SA 8000 accreditation with mitigate success.

Beyond that global dilemma of health linked to the sweatshops, a particular preoccupation is more specially concerning the western cit-izens; this is the one of the children at work.

The special problems of worst child labour in sweatshops

Historians have become customary to ac-knowledge that children have always worked. But, until recently, their work has never been the social problem it is nowadays (Hindman, 2006, p. 125). However, Anker (2000, p. 257) points out two facts: “fist that many children work willingly and with the support of their parents”; second that “in the good circum-stances, it can be good for children to work. For example, there is widespread agreement that non hazardous forms of work can teach children self reliance and responsibility.”

A globally accepted definition of child labour, used in for the official statistics considers it as the “work undertaken inside or outside of the home, with or without remuneration, for at least one hour per week, in the production of marketable goods”59

. But this definition and these statistics are greatly imperfect and very controversial. Miscalculations are numerous: the importance of none directly marketable home work, the one of the illegal and of the immoral child work, the multiple statistical difficulties (Anker, 2000)… So there are very few reliable tools to really monitor the phenomenon.

Since 1996, the ILO points out that nearly 250 million of children are working through the world (ILO, 1996). In a great worldwide investigation, the ILO approximate at nearly 120 million the number of working children, aged between 5 and 14 years60, who are work-ing full time and are involved in work that is

59 Census of India’s definition of child labor that leaves out all non-economic activities (www.censusindia.net) quoted in (Galli, 2001, 9-10).60 Aiming at the abolition of child labor, the ILO Minimum Age Convention (N°138, 1973), fixes the minimum age for admission to employment at 14 years old, in the less de-veloped countries and 15 years old in the developed coun-tries. This age has to permit the completion of a compulsory schooling. In 1997, only 59 countries have ratified this con-vention. One can also point up that this convention came very late in the history of the ILO which was created in 1919.


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hazardous and exploitative (ILO, 2004). Two years latter another study numbered at 75 mil-lion, the child labourers engaged in hazardous work that can affect adversely their safety, they health or their moral development (ILO, 2006). Levison and Alii (2007) insist that, beyond the empirical evidences of the ILO, intermittent employment is also a crucial characteristic of child labour, which must be recognized to capture levels of child employ-ment adequately and identify child workers.61

Consequently, child work’s matter became a huge societal dilemma linked with the global-ization of the economy (Dinopoulos and Zhao, 2007). The UNICEF (2006) explains clearly the links between anticipated growth and the use of child labour in sweatshops: “Coun-tries without economic prosperity looked to-ward child sweatshops to boost the economy. Therefore, these countries deliberately set the minimum wage below the standard of living to support a family or an individual to allow the elite class to enjoy the corrupt manipulation of globalization. Countries with stable econ-omies that spread their corporations globally seek to find cheaper labour to produce a mass amount of goods for the cheapest price. Ig-noring the country’s loose child labour laws,

61 The problem is then to determinate how to investigate such a link of work which occur often inside the families, at home or in the fields…

corporations concentrate on their monetary gain instead of the wellbeing and lives of chil-dren. Corporations separate themselves from the production of their goods and take no re-sponsibility for the labour rights violated in foreign nations. Multi-national corporations seek employees in countries with low wages, no unions, and a diligent work force.”

But, contrary to the most common opinion, it seems impossible to condemn globally child labour without considering its alternatives al-ready studied (Powell, 2014a). Furthermore, many studies prove that child labour contrib-ute as much as 20% of the family income. This earning is generally critical since children are sent to work when parent’s earning are insuf-ficient to guaranty the survival of the family (Galli, 2001; Dessy and Pallage, 2001).

Even if, in the short run, child labour is crucial to children’s survival and important to poor countries’ economic growth, it poses two kind of long run mortgage on this growth. The first one is linked with the health effect of too young an entrance of children at work. The second is due to the huge need of high level of education in the information society. Negative effects of children’s work may be summarized with the Scheme below:

Scheme 2. Negative effects of children’s work

Illiteracy Unemployment

Growth of population

Powerty Critical health situation

1

2

1 : less educated women have larger families ;2: High population growth rate increase the proportion of the young who are dependant from the income of others. Growth of young unskilled population accelerates the urban concentration and the high rate of unemployment in the cities.


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According to Stiglitz & Walsh (2002, p. 478) this scheme means “a vicious circle. Little or no education, malnutrition, and the poor health care reduce productivity and thus incomes. With low incomes, people of less de-veloped countries cannot afford better educa-tion, more food and better health care.” Every means available to break this circle may be a benediction for most of the two third of the humanity.

It has been seen that sweatshops may be one of these means. But to be obvious, this development’s path has to respect few rules, according the Kantian ethical precept: “do not harm”. Then, “if educational level can be im-prove, the virtuous circle can be turn in virtu-ous circle”62 (Stiglitz & Walsh, 2002, p. 481). To attain this aim, sweatshops have to escape to traps of poverty due to work’s worst con-ditions: (1) illiteracy and (2) chronic illnesses or diseases.

Children work and the needs of the information society.

Sweating systems have to be reconsidered in the light of the economy of knowledge. Indeed, nowadays, the flow of foreign direct investment to the more advanced industri-al sectors in developing countries is roughly twenty-five times larger than the flow of low skill, labour intensive operations. If accumu-lated stocks are used for the comparison, the ratio of foreign direct investment in the more advanced sector to foreign direct investment in lowest-skill sector is more than ten to one (Moran, 2002, p. 5). In practice, firms hire more and more workers who are well edu-cated, creative and imaginative; not unskilled ones. Two realities are then face to face: 1. on the one hand, the view of minimally

sufficient education for children depends62 The authors precise « more educat-ed women have smaller families, lowering population growth rate. These lower rates reduce the proportion of young and make the task of further improving educational levels easier.”

on country level of economic develop-ment (Donaldson, 1989);

2. on the other hand, demands of theglobalized economy concern moreand more high skilled workers.Corelation between the economic grothand education’s level has been observedon the long run. Galor & Moav (2000)provide several historical examples to ar-gue that, as soon as the second phase ofthe Industrial Revolution, the capitalistswere among the prime beneficiaries of thepotential accumulation of human capitalby the masses.

Hence, children’s presence in firms, mainly the youngest one, will be an important fac-tor of the future exclusion of the adults they will become. Unable to go to school, they will never accumulate enough knowledge to be-come skilled workers; maybe simply to count and to read properly. In the absence of such basic knowledge, the future adults will have no chance to evolve in a developing society; they will be condemned to poverty and per-petual unemployment.

Another preoccupation is linked to this one. Children wages are very low. This low level may induce a substitution effect be-tween work of children and work of the less skilled adults who are paid a better wage. Even if this substitution did not really oc-cur, there is no doubt that child wages’ low-ness attracts the general level of unskilled work towards the bottom. It may be a pow-erful limitation to the capacity of growth of the country.

Dessy and Pallage (2001) do not share those fears. They argue that the existence of harmful forms of child labour helps keep-ing wages for child labour, high enough to allow human capital accumulation. It seems dubious. Nevertheless, unless appropriate mechanisms are designed to mitigate the decline in child labour wages, caused by re-duced employment options for children, a ban on harmful forms of child labour will likely prove undesirable in poor countries (Powell, 2014a).


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Beyond these considerations, the main preoccupation concerning children’s work is consequences it induces on their physical development and on the youngest workers’ health.

Long run health consequences of children work.

Many empirical studies, concerning chil-dren work’s consequences in the long run, have been carried out. Their observations may be summed up thought the conclu-sions of O’donnell & Alii (2005, 459): “In the longer-term, child work appears to have negative repercussions for health. Individuals working in childhood are sig-nificantly more likely to report illness up to five years later. (…) The result is robust to different empirical specifications and identification strategies and is consistent with evidence from Brazil showing that self reported health in adulthood is lower, the younger the age at entry to the workforce (Guiffrida et al. 2001; Kassouf et al. 2001).(…) The nature of the effect differs by gen-der. For females, work participation ap-pears to provoke illness, in the long-term. For males, there is no work participation effect but illness propensity is increasing with the period of time spent in childhood work. While childhood work raises the risk of future illness, the health impact is not sufficiently large to impede the growth of the child. There are two general pathways through which the long-term effect may op-erate. First, it may be that a child suffers a workplace accident with long-term conse-quences for health. Second, it may be that there is a latency period in the development of child work related health problems. For example, conditions those are the cumula-tive effects of sustained exposure to chem-icals, poor posture or heavy lifting. The evidence that male illness propensity is in-creasing with past job tenure is consistent with the latent development of health prob-lems. This supports the particular concern

voiced by the ILO over extended periods of work by children (ILO 2002).” There is very few to add.

However, on the economic ground, it is possible to anticipate the macroeconomic ef-fects of this situation. One may consider the huge cost of all these deseases and argue on the society’s development. Two senarii are then possible to support: 1. The first is to deal with familial solidar-

ities. Invalid or hill unproductive adultswill then be sustained by their famillies.That’s what happens in the traditional so-cieties. It may always be the case in thefuture, but at one essential conditi thetransformation of sociéties must not blowup the traditional structures of familialsolidarity. That is doubful: Castel(1999)explains how, in Europe and particularlyin France, the industrialisation destoyedthese structures.

2. The second is to consider that growth willbecome high enough to sustained an ef-ficient system of public health to care onthose people. But that means heavy taxes.Even if taxes system is efficient, it is ob-vious that the huge sums used to sustainthose people should have been used moreproperly to sustain a further developmentthrough productive investment.

In both cases, one can reasonably think, that the cost of these cares will be uncomen-surablly higher than what would have been the one of children work’s decent conditions. Such a situation may then constitute an heavy mortgage on future economic growth.

Concluding on the matter of children’s work is very hazardous. As pointed out by Becchet-ti and Trovato (2005), determinants of child labour are a too complex phenomenon to allow a simple answer in black & white. If we consider now the particular relationship between child labour and growth, the situa-tion is also very intricate. Galli (2001, p. 6) worked on this special mater and synthesizes its very interesting survey of literature though the following scheme:


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Scheme 3. Child labour and growth

This balance seems quite unenthusiastic. We are more optimistic. An ethicist would

say that everything is a question of “ordinary decency”. Children may have more chances of development in sweatshops, than in the street. If compounds or firms respect their specifics needs: work adaptation to health and school-ing necessities, sweatshops may be a good thing, even for children. If this ordinary de-cency is not respected, generally human dig-nity is not; sweatshops have then to be con-demned because they may do more bad than good to children, but also to society. In fact, it seems that situations have to be studied one by one, in each case. Every global conclusion on children’s work is otherwise hazardous.

CONCLUSION

In this work, the aim was to obtain a bal-anced view of sweatshops. That was not an easy task due to the shortage of data, for this situation which is often occult and contrary to the law.

It was first important to clarify the phenom-enon, which was the most documented part of

the work, due to the important amount of pub-lications on the subject through the history of industrial capitalism.

Then, in a first part, we asked the question of the economic value added of sweatshops for the economy. Through two sections, it has been possible to pinpoint the conditions in which sweatshops may be beneficial for the economic growth. First, we saw that the utility of sweatshops depend largely on the aims pursued by investors. If they look for immediate cash back of their investment, what we called “financial direct investment” sweatshops conditions of work are general-ly just blameable. Furthermore, those kinds of sweatshops are dangerous for the growth of countries for two reasons. First because, those investments may be extremely volatile: the factories may be closed as quickly as they have been opened. Second because they do generally respect nothing, neither the envi-ronment, neither the people they employed. At the opposite, if considered as long term, stable investments, sweatshop may be the mean of capital and knowledge accumulation that are the steps of economic growth.

And in fact, in many cases, sweatshops are an antipoverty weapon. Rarely sweatshop’s workers may be assimilated to slave, even if

childlabour growth

human capitalaccumulation

fertility

health

investment andtechnical change

income inequality

gender inequality


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it is some time the case. Most of them have the freedom of choice (Stakes, 2015); First, sweatshops give work where there is not work. Second most of them pay better that the normal wage of the area. For Rivoli (2003, p. 231) “on virtually any dimensions, today’stextile and apparel factories are better place to work than their historical counterparts in New England, American South, Great Brit-ain, Japan, and 1949 China”. More, by giv-ing formation and earning to woman, even sweatshops may be considered like a mean of emancipation of women. And researches have demonstrated that this is a powerful way to stimulate economic growth63. Thus, weat-shops may contribute to “wealthcare”64 of people and to the growth of nations if they re-spect human dignity and contribute to elevate the level of skill of populations65.

In a second part, we analyse the worst con-sequences of sweatshops systems, to won-der if they are may constitute a barrier to the sustainable development. First, arguments against sweatshops are examined through the development of antisweatshops law and the action of the civil society to ban sweatshops. Antisweatshops laws are often hypocritical: behind their appearance of humanity, they frequently look to protect the competitiveness of the national industry. But, they are import-ant when they attract our attention on the fun-damental principle describe by ILO de define basic human rights at work.

Then, we treat the worst consequences of sweatshops on the health of people and par-ticularly the one of children. So many peo-ple seem trapped between extreme poverty (potentially starvation, prostitution, deals

63 For example, South Korea ; Taiwan ; Singapore and Hong-Kong began their growth with sweatshops. Nowadays they are “the gang of four tigers”64 Term used by Machan, 2007.65 According to Arnold & Bowie (2003, p. 222) “Kant’s conception of human dignity provides a clear basis for grounding the obligations of employers to employees. In particular, we argue that respect of dig-nity of workers require that MNEs and their contrac-tors adhere to local labor law, refrain from coercion, meet minimum safety standards, and provide a living wage for employees.”

... death) and the worst sweatshops working conditions (hilliness, accidents, potentially death). Exceptionally, sweatshops are even worst. But in fact, facts seem to confirm that generally people do choose to work in sweat-shops because it is better that the alternatives (Powell, 2014a). So the question is not to completely ban sweatshops but to be able to enforce a minimal regulation, to make sure, that they cope with an “ordinary decency”.

To conclude temporarily on this question, sweatshops are like many Asiatic courses: sour and sweet. Sweet, because they may con-stitute, a first step on the path of growth. They don’t need a lot of investments to create and may permit to accumulate the knowledge and the capital to climb the economic ladder. Sour, because they are often far from the western standards of comfort at work. Worst, some of the sweatshops are dangerous and may kill workers. That is not bearable.

Of course, this work has to be completed, to be refine and illustrated with new data, new analyses. But, we hope that it will contribute to the understanding of the actual situation. Then, this intelligibility may help to escape the worst conditions of sweatshops, with the help of really informed consumer, and re-sponsible legislators. Subsequently we can hope that sweatshops will disappear and that, at least, ILO standards will be the norm.

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SUMMARY

One of a determinant of region manage-ment efficiency is sustainable economic de-velopment that is based on active attraction of investments and business development in the region. Thus, appeal of the region for invest-ments can used as an indicator of authorities’ efficiency in the region. The article considers possibility of application of independent rat-ings of regions for an assessment of region management efficiency.

Keywords: investment appeal, region management efficiency.

INTRODUCTION

In the modern conditions of economy glo-balization, and of sharp competition among the countries, regions and cities for resourc-es (financial, labor, intellectual and so forth), the special level of efficiency of the territorial management becomes highly significant. Is-sues of quality of region management in sub-jects of the Russian Federation with regard to supporting of the balanced social and eco-nomic development, and detection of points of growth of economy in country scales, are especially relevant and important nowadays.

In a broad sense, quality of region manage-ment can be evaluated taking into account the complex index of competitiveness of the re-gion, i.e. ability of its economy to make more riches in comparison with other territories and to create conditions for higher level and quali-ty of life. Thus, competitiveness of the region, and, therefore, efficiency of the region man-agement can be shown by means of showing figures of quality of life of the population and

RATINGS OF INVESTMENT APPEAL OF REGIONS OF RUSSIA AS A TOOL OF ASSESSMENT OF REGION MANAGEMENT EFFICIENCY

Irina BondarenkoSiberian Institute of management, Presidential Academy of National Economy and Public Administration, Russia

DOI 1515/eoik-2015-0022, UDK 330.34:338.43(470) Review paper

Vol. 4, No 1, 2016ISSN 2303-5005


the level of attractiveness of the region for or-ganizing and conducting of business and in-vestment activity.

The most recognized valuation method of investment appeal of the territories is ratings, because this tool allows not only estimating an object condition, but also comparing advantag-es and shortcomings of investment climate of certain territories. Now the world leading an-alytical groups conduct researches and ratings of competitiveness, business attractiveness of the countries, regions and cities, whose results make the basis of the policy of stimulation of economic growth, development of business and increase of competitiveness of the region. Be-sides, similar ratings of the territories are used as the tool for the analysis of problem points in economic policy and imperfections of manage-ment, and also for development of strategy for achievement of sustainable social and economic development of the territory. Global competi-tiveness index, calculated by a technique of the World economic forum, World Competitiveness Ranking, made by the International Institute of Administrative Development (IMD) in Laus-anne, and the Rating of Doing Business, made by analytical group of the World Bank and the International Finance Corporation, appear to be the most complex world researches and the as-sociated ratings of the countries (Knyazeva and Bondarenko, 2014).

RATINGS OF INVESTMENT APPEAL: METHODOLOGY, INDICATORS, RESULTS

Now in Russia the large-scale operation on formation of system of assessment of the sta-tus of enterprise climate and investment appeal of regions of the country, connected with the need for creation of incentives and conditions

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for development of market institutes and the competitive environment on the one hand, and improvement of quality of regional govern-ment and efficiency of activities of authorities on the other hand, is carried out. Several policy measures, aimed at creation of the favorable environment for development of business pro-cesses, strengthening of investment activity in regions for the purpose of having radical in-crease in efficiency of national economy, are being developed within the concept of Man-agement by objectives. Ratings of investment appeal of regions can serve as the tool for as-sessment of efficiency of implementation of the specified policy measures. However, results of rating of regions first of all depend on indexes, selected for assessment, and also on the tech-nique of rating formation, being the basis of it.

We will consider three ratings of investment appeal of regions of Russia, made by different analytical groups:1. Rating of investment appeal of regions

of Russia according to the Expert RatingAgency;

2. Rating of investment appeal of regionsof Russia according to National RatingAgency;

I. Bondarenko: RATINGS OF INVESTMENT APPEAL OF REGIONS OF RUSSIA...

3. The national rating of investment climatein territorial subjects of the Russian Fed-eration made by Agency of Strategic Ini-tiatives.

All three ratings are aimed at comparing of advantages and shortcomings of each subject of Russia with regard to implementation of investment activities, and also at giving ide-as for authorities for improving of investment climate in the region. However, ratings signif-icantly differ by their compilation techniques.

The fundamental issue of compilation of rat-ing of investment appeal of regions, according to Expert RA, is the fact that each region has two characteristics from the point of view of a potential investor: investment potential of the territory and its investment risk. The investment potential represents the quantitative indices, in-fluencing volumes of potential investments into the region and includes 9 private potentials. In-vestment risk in Expert RA technique represents the qualitative characteristics, which depend on the political, social, economic, financial, eco-logical and criminal situation. Its value shows probability of investment losses and incomes.

The contribution of each component to the cumulative potential or to a certain risk var-

Investment potential Investment risk

Investment risk

- natural resources;- labor;- production;- innovative;- institutional;- infrastructure;

- consumer; - tourist.

- economic;

- social;- ecological;- criminal;- administrative.

Scheme 1. Structure of investment appeal according to RA Expert

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ies a lot. The assessment of coefficient of the relative significance is carried out by annual inquiry, carried out among experts from the Russian and foreign investment and consult-ing companies and enterprises. Regions have been grouped into 12 rating categories by the ratio of cumulative potential to the integral risk. The main information sources for compi-lation of the rating are the data of the Federal State statistics service, Ministry of Finance of the Russian Federation, Ministry of Economic Development and Trade of the Russian Feder-ation, the Central Bank of the Russian Feder-ation, the Ministry of Taxation and Tax Col-lection of the Russian Federation, Ministry of Natural Resources of the Russian Federation, Centre of Economic Environment at the Gov-ernment of the Russian Federation, the legal database “Consultant Plus-Regiony”, and the database of Expert rating agency (Expert Rat-ing Agency, 2014).

The similar technique of compilation of the rating of investment appeal is used by Nation-al Rating Agency. Regions are also grouped in accordance with their level of investment appeal (9 groups in total), however, only the factors of investment appeal are used as the initial indexes (without different risks of in-vestment losses or profits). In total, seven such factors are selected: 1. Natural resource endowment and quality

of environment in the region: existenceof main types of natural resources in theregion (including fuel and energy), levelof environmental pollution, possibility ofcleaning of sinks and processing of pro-duction wastes.

2. work forces of the region: the main char-acteristics of work forces of the region,including the number of the economicallyactive population, employment and un-employment rates, score of the qualifiedlabor offer, and also labor productivity.

3. regional infrastructure: level of devel-opment and accessibility of both “hard”,and “soft” infrastructure. The concept of“hard” infrastructure includes transport,energetic, telecommunication, and hous-

ing infrastructure. The “soft” infrastruc-ture includes some components, among which the financial infrastructure has the greatest value from the point of view of investment appeal.

4. domestic market of the region (regional de-mand potential): the level of developmentof domestic market of the region (includ-ing retail trade and paid services sectorsscales), the located income and purchasingcapacity of the region population.

5. production potential of regional economy:cumulative results and features of econom-ic activity of the enterprises which are al-ready working in the region (volume anddynamics of production, the assets volume,their quality and efficiency of their use).

6. institutional environment and socio-po-litical stability: an expert assessment ofefficiency of the regional legislation, reg-ulating interaction of the authorities andinvestors, an expert assessment of favora-bility of the regional tax law (existence oftax privileges and possibility of their re-ceiving), level of social and criminal ten-sion in the region.

7. financial stability of the regional budgetand enterprises: the status of public fi-nances in the region (the amount of taxrevenues, balance of the budget, regionalpublic debt), and also an assessment of afinancial position of the enterprises of theregion (profitability (unprofitability) offirms, the payables/ receivables balancestatus of the organizations, existence ofinvestment resources) (National RatingAgency, 2013).

For determination of the relative signifi-cance of individual factors in the total as-sessment of investment appeal, the survey is conducted by experts – representatives of investment and scientific community (experts in the field of the direct and portfolio invest-ments, having experience with investment projects in the Russian regions).

Essentially different approach to the as-sessment of investment climate in regions

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of Russia is used in making rating by the Agency of Strategic Initiatives (ASI). The technique of compilation of the investment climate rating is in many respects similar to the technique of business conditions assess-ment, one of whose fundamental principles consists in the fact, that for guiding of eco-nomic activity transparent qualitative rules are required, which can be used by all eco-nomic subjects. Therefore, the authors of the ASI rating technique use indexes of business institutional conditions in the region as the key criteria:1. Regulatory environment indexes (efficien-

cy of enterprises registration procedures,granting construction licenses, registra-tion of the property rights, granting otherpermissions and licenses, connection ofthe electric power);

2. Institutes for business (efficiency ofthe institutes, providing security ofbusiness, business load, connectedwith checks and inspections, the lev-el of transparency of business, overallperformance of organizational mech-

anisms of business support, quality of information support of investors and business);

3. Accessibility of resources and quality ofinfrastructure for business (quality andaccessibility of infrastructure, territorialplanning quality, land resources accessi-bility, quality and accessibility of finan-cial support, and of work forces);

4. Support of small and medium business(level of development of small businessin the territorial subject of the RussianFederation, quality of organizational, in-frastructure and information support ofsmall business, efficiency of non-financialand financial support of small business)(Agency of Strategic Initiatives, 2014).

Despite a general goal of assessment of the considered techniques, the created ratings of regions of Russia, following the results of 2014, specify the strong dependence of the re-sults of an assessment on the selected indexes and on the regions ranging technique. Results of Russian regions ratings in accordance with the considered techniques are given in table 1.

Table 1. Ranks of regions of Russia with regard to their investment appeal by different assessment techniques

Subject of the Russian Federation RА Expert National Ratings

AgencyAgency of Strategic

InitiativesAltai region 46 55 35Altai Republic 63 64 64Amur region 61 19 65Arhangelsk region 30 27 48Astrakhan region 34 40 34Belgorod region 5 3 3Bryansk region 21 56 32Chechen Republic 66 67 14Chelyabinsk region 16 38 25Chuvash Republic 38 54 8Irkutsk region 18 29 66Ivanovo region 23 59 33Kaliningrad region 32 11 60Kaluga region 24 12 2



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Kamchatka Krai 64 21 29Kemerovo region 19 43 18Khabarovsk region 50 18 56Kirov region 39 60 22Komi Republic 29 16 38Kostroma region 52 57 6Krasnodar region 4 4 7Krasnoyarsk region 17 30 53Kurgan region 59 61 59Kursk region 9 22 16Leningrad region 13 5 17Lipetsk region 10 23 31Magadan Region 65 13 58Mari El Republic 57 62 26Moscow 2 1 11Moscow region 1 6 19Murmansk region 33 31 30Nizhny Novgorod Region 14 14 41Novgorod region 54 24 57Novosibirsk region 20 32 49Omsk region 47 33 54Orenburg region 40 34 46Oryol Region 53 44 24Penza region 41 45 10Pskov region 55 58 51Republic of Adygea 56 46 50Republic of Bashkortostan 6 15 36Republic of Buryatia 45 47 44Republic of Khakassia 60 48 42Republic of Mordovia 58 63 21Republic of North Ossetia - Alania 62 65 63Republic of Sakha (Yakutia) 49 25 37Republic of Tatarstan 7 7 1Ryazan Oblast 25 49 62Saint Petersburg 3 2 23Sakhalin region 51 9 47Samara Region 15 8 40Saratov region 42 35 43Smolensk region 26 50 52Stavropol region 36 51 45Tambov Region 11 36 4Tomsk region 48 17 20Tula region 12 26 9Tver region 27 52 61Tyumen region 44 10 13



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Tyva Republic 67 66 67Udmurt republic 37 53 39Ulyanovsk region 43 37 5Vladimir region 22 28 15Volgograd region 35 41 55Vologda Region 31 42 28Voronezh region 8 20 12Yaroslavl region 28 39 27

Source: Expert Rating Agency, 2014; National Rating Agency, 2014; Agency of Strategic Initiatives, 2014

The data, provided in the table, shows incon-sistency of results of investment climate assess-ment in regions of Russia. For assessing the level of coherence of rating places, we calcu-lated Spearmen’s coefficient of rank order cor-relation, which showed existence of noticeable correlation between the ratings of investment

appeal of regions, calculated by RA Expert and the National Rating Agency techniques, and, at the same time, it showed total absence of par-allelism in estimates of investment climate by Agency of Strategic Initiatives and Expert RA, and between Agency of Strategic Initiatives and National Rating Agency.

Table 2 Spearman rank order correlations

RА Expert National Ratings Agency Agency of Strategic InitiativesRА Expert - 0.5304 0,4197National Ratings Agency 0.5304 - 0,2353Agency of Strategic Initiatives 0,4197 0,2353 -

Similar discrepancies can be caused by the fact that when assessing the level of attractiveness of regions for investors, rating agencies focus on factors of the territory competitiveness from the point of view of profitability of investment con-tributions (high level of correlation between a rank of the region and the volume of investment into it by results 2014 proves that) while the rat-ing of Agency of Strategic Initiatives considers regions from the point of view of actions of the authorities, aimed at better provision of the state services to business and creating favorable con-ditions for conducting of business activity.

CONCLUSION

Thus, the rating of regions for the level of investment appeal can serve as one of the seg-ments of system of assessment of regional management efficiency, by way of assessing the quality of the provided state services, and

of the analysis of fulfillment of one of the main tasks of region management – attraction of ad-ditional resources to the region and increase of its competitiveness.

However, while ranks of investment appeal of Russian regions are included in a system of an assessment of government efficiency, it is necessary to consider all methodology of rating formation, also indicators, which form the basis. As the aim of rating defines a set of the indi-cators and, respectively, the results, authorities need to understand accurately, what aspects of their activity are exposed to an assessment.

REFERENCES

Agency of Strategic Initiatives. (2014). The national rating of investment climate in territorial subjects of the Russian Federation. Retrieved April 3, 2016 from site http://investinregions.ru/rating/.


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Expert Rating Agency. (2014). Rating of investment appeal of Russian regions 2014. Retrieved April 2, 2016 from http://www.raexpert.ru/project/regcongress/2014/ranking/.

Hauner, D and Kyobe, A. (2008). Determinants of Government Efficiency. Retrived April 2, 2016 from https://www.imf.org/external/pubs/ft/wp/2008/wp08228.pdf.

Knyazeva, I. and Bondarenko, I. (2014) . System-based characteristics of ratings containing assessment of entrepreneurial and investing climate: ranking of Russia. Management issues, 4 (10), p. 82-97.

Knyazeva, I., Chirikhin S. and Bondarenko I. (2014). Empirical method of Assessment of the Competitive Environment in the Russian Federation: Characteristics and Methodological Review. ETAP: economic Theory, Analysis, and Practice, 3, p. 53–71.

National Rating Agency. (2014). Rating of investment appeal of regions of Russia-2014. Retrieved March 30, 2016 from http://www.ra-national.ru/ru/taxonomy/term/90.

The World Bank. (2016). Doing Business 2016-Measuring regulatory quality and efficiency. Retrieved March 30, 2016 from site http://russian.doingbusiness.org/~/media/GIAWB/Doing%20Business/Documents/Annual-Reports/English/DB16-Full-Report.pdf.

World economic forum. (2015). The Global Competitiveness Report 2015–2016. Retrieved March 30, 2016 from https://www.weforum.org/reports/global-competitiveness-report-2015.


45

REZIME

Privatizacija bankarskog sektora pred-stavlja neodvojivi dio razvojne strategije zemlje u tranziciji. Proces tranzicije i iz-gradnje finansijskog, tržištu prilagođenog sistema, jeste složen i dugoročan zadatak koji uključuje pored zakonskih i razna in-stitucionalna rješenja, kao što su Central-na banka Bosne i Hercegovine, Agencija za bankarstvo Republike Srpske i Banjalučka berza hartija od vrijednosti. Proces tran-zicije bankarskog sektora u Republici Srp-skoj nije se obavljao u pravcu rehabilitacije postojećih domaćih banaka, već se kretao u pravcu otvaranja bankarskog sistema za ulazak inostranih, efikasnih banaka. Obim povjerenja u bankarski sektor je rastao pa-ralelno sa procesom privatizacije banaka i dolaskom inostranih banaka. U proteklom periodu sve banke u Republici Srpskoj bilje-že značajan rast obima depozita i plasiranih kredita što ukazuje na rast investicija i pri-vredne aktovnosti, kao i BDP-a Republike Srpske uopšte. Ovo su pozitivni trendovi koji ukazuju na smanjenje postojećeg zaostaja-nja prema Evropskoj uniji.

Ključne riječi: bankarski sektor, tranzicija, restruktuiranje, kreditni rejting, bankarski standardi.

SUMMARY

Privatisation of the banking sector is an insep-arable part of development strategies used by the countries in transition. The process of transition and building a financial and market-oriented sys-tem is a complex and long-term task which, in ad-dition to a variety of legal arrangements, involves also several institutional options, such as the Central Bank of Bosnia and Herzegovina, Bank-ing Agency of the Republic of Srpska and Banja Luka Stock Exchange of Securities. The transition process of the banking sector in the Republic of Srpska was not implemented by rehabilitation of existing domestic banks, but by opening the bank-ing system for the entry of foreign, more efficient banks. The level of trust in the banking sector grew in parallel with the process of bank privatisation and the arrival of foreign banks. Throughout the previous period, all the banks in the Republic of Srpska recorded a significant increase in the amount of deposits and loans placed, which im-plies the growth of investment and economic ac-tivities, therefore indicating the increase of the Republic of Srpska’s GDP in general. These are positive trends that demonstrate a decrease in the current lagging behind the European Union.

Keywords: banking sector, transition, restructuring, credit rating, banking standards.

BANKARSKI SEKTOR REPUBLIKE SRPSKE U USLOVIMA TRANZICIJE

BANKING SECTOR OF THE REPUBLIC OF SERBIAN IN TERMS OF TRANSITION

Predrag Ćurić NLB Razvojna banka a.d. Banja Luka, Bosna i Hercegovina

NLB Razvojna banka a.d. Banja Luka, Bosnia and Herzegovina

Rodoljub Topić Elektrokrajina a.d. Banja Luka, Bosna i Hercegovina

Elektrokrajina a.d. Banja Luka, Bosnia and Herzegovina

Bojana Vilendečić M:tel a.d. Banja Luka, Bosna i Hercegovina

M:tel a.d. Banja Luka, Bosnia and Herzegovina

Pregledni članak DOI 1515/eoik-2015-0028, UDK 336.71:332.1(497.6 RS) Review paper

Vol. 4, No 1, 2016ISSN 2303-5005


46

UVOD

Bankarski sektor ima važnu ulogu u pro-cesu obezbjeđivanja izvora finasiranja u ci-lju privrednog rasta i društvenog razvitka. Raspoloživost fondova za kreditiranje pri-vrede po povoljnim uslovima jeste osnovna i najvažnija funkcija koju treba da omogu-ći bankarski sektor, iako su njegove uloge i obavljanje funkcije platnog prometa, pru-žanje sigurnosti prilikom ulaganja u štednju itd. Kvantitativna analiza pokazuje da se u Republici Srpskoj očekivano ostvaruje vrlo uska pozitivna veza između promjena obima bankarskih kredita i promjene bruto doma-ćeg proizvoda. Iz navedenih razloga, tranzi-cija bankarskog sektora je važan i nezaobila-zan proces koji je neophodno bilo sprovoditi u cilju poboljšanja kvaliteta poslovanja ba-naka. Ovaj proces zavisi od mnogih eko-nomskih, političkih i zakonskih elemenata. Pored toga, za sprovođenje uspješne tranzi-cije neophodno je bilo uspostaviti i pojedi-na institucionalna rješenja. Ovim procesom je stvarana osnova za finasiranje privatnog sektora, države i stanovništva, što je od po-sebnog značaja za pokretanje ekonomske aktivnosti u Republici Srpskoj, odnosno rast potrošnje i investicionih ulaganja.

Restrukturiranje i privatizaciju ban-karskog sektora neophodno je posmatra-ti kao neodvojivi dio razvojne strategije zemlje u tranziciji koja uključuje struk-turno prilagodavanje privrede, preduzeća i banaka (World Bank, 1996). Pri tom se razvoj bankarskog sektora najčešće vidi kao uslov razvoja realnog sektora, a re-strukturiranje poslovnih banaka kao uslov restrukturiranja realnog sektora. Restruk-turanje bankarskog sistema je važan za-datak zbog njegove dominirajuće uloge u zadovoljavanju finansijskih potreba pre-duzeća i države u odnosu na tržište kapi-tala. Pored toga, neophodno je povratiti povjerenje građana u bankarski sektor u cilju povećanja obima štednje i njenog kanalisanja za potrebe investicija i privat-nog ulaganja.

INTRODUCTION

Banking sector plays an important role in the process of securing financing for the pur-pose of economic growth and social devel-opment. Availability of funds for corporate lending at reasonable terms is the basic and most important function that should be made available by the banking sector, although its functions also include payment transactions, provision of security in savings investments, etc. Quantitative analysis shows that a very close positive relationship is made between changes in the volume of bank loans and changes in gross domestic product in the Re-public of Srpska. For these reasons, transition of the banking sector is a crucial and inevita-ble process that is necessary to be implement-ed in order to improve the quality of banks. This process depends on numerous economic, political and legal factors. In addition, for a successful implementation of a transition, it was also obligatory to establish certain insti-tutional arrangements. Such process has cre-ated the basis for the financing of the private sector, the state and the population, which is particularly important for starting economic activities in the Republic of Srpska, i.e. for the growth of consumption and investment.

Restructuring and privatisation of the bank-ing sector should be percieved as an integral part of the development strategy of a country in transition that includes structural adjustment of the economy, companies and banks (World Bank, 1996). Simultaneously, the development of the banking sector is most commonly seen as a precondition for the development of the real sector, while the restructuring of commer-cial banks is seen as a precondition for the re-structuring of the real sector. Restructuring of the banking system is an important task due to of its dominant role in meeting the financial needs of companies and the state in relation to the capital market. In addition, it is necessary to restore the population’s trust in the banking sector in order to increase the savings volume and its channelling for the purpose of corporate investment and private investment.

P. Ćurić, R. Topić, B. Vilendečić: BANKARSKI SEKTOR REPUBLIKE SRPSKE U USLOVIMA TRANZICIJE

47

BANKARSKI SEKTOR REPUBLIKE SRPSKE U USLOVIMA TRANZICIJE

Legislativa i institucionalni aspekti

U procesu tranzicije i izgradnje jakog finan-sijskog, tržištu prilagođenog sistema, iskustvo zemalja u tranziciji pokazalo je da je riječ o dugoročnom zadatku koji se postavlja pred kreatore privrednog sistema i razvojnu politi-ku. Naime, radi se o procesu kojim se, korak po korak uz velike teškoće i troškove, dolazi do poželjnog stanja bankarskog i cjelokupnog finansijskog sistema. Uobičajeno je da se pri tom preduzimaju tri linije aktivnosti:1. konsolidacija, odnosno restrukturiranje

postojećih banaka,2. otvaranje prostora za inostrane banke i3. razvoj finansijskog tržišta.

Unutar domaće finansijske politike za vrije-me tranzicije postojale su dvije opcije za ra-zvoj bankarskog sektora:1. rehabilitovati postojeće domaće banke,

opterećene teretom dugova i neracional-nog poslovanja ili

2. kretati se u pravcu otvaranja bankarskogsistema za ulazak inostranih, efikasnih iagresivnih banaka, koje brzo zauzimajupozicije na tržištu i dominiraju.

U Republici Srpskoj je primjenjena druga opcija. Otvaranje bankarskog sektora uključi-lo je ulazak većeg broja novih inostranih ba-naka na tržište, privatizaciju državnih banaka i djelimičnu likvidaciju jednog broja postoje-ćih, ali neefikasnih banaka. S obzirom na to da nije bilo dovoljno sredstava iz domaćih izvo-ra za restruktuiranje i dokapitalizaciju doma-ćih banaka u Republici Srpskoj, pristupilo se otvaranju tržišta kao opciji koja teret obnove bankarskog sistema prebacuje na inostranstvo. Takođe, u uslovima gdje finansijske institucije nisu u dovoljnoj mjeri razvijene, otvaranje je omogućilo brži razvoj bankarskog i finansij-skog sistema.

Početni korak i osnovna pretpostavka za izgradnju snažnog bankarskog i finansijskog sistema u Republici Srpskoj i Bosni i Herce-

BANKING SECTOR OF REPUBLIC OF SRPSKA IN TRANSITION

Legislation and institutional aspects

The processes of transition and establishment of a strong financial and market-oriented system, the ex-perience of countries in transition demonstrated that it is a long-term task put before the creators of the economic system and development policy. Namely, it is a process which results in a desired condition of the banking and overall financial system, by utilising a step-by-step philosophy, including great difficulties and costs. In the course of doing so, the following three paths of activities are usually followed:1. Consolidation, i.e. restructuring of exist-

ing banks,2. Creating space for arrival of foreign banks and3. Development of the financial market

There were two options for the development of the banking sector within domestic financial policy during the transition process:1. to rehabilitate the existing domestic banks,

overburdened with debts and burden of ir-rational business conduct or

2. to strive towards opening the banking system forthe entry of foreign, more efficient and aggressivebanks, which quickly set-up their positions at themarket and manage to maintain their domination.

The second option was applied in the Re-public of Srpska. Opening of the banking sec-tor included numerous entries of foreign banks into the market, privatization of state banks and partial liquidation of a number of existing but inefficient banks. Since there were insufficient funds from domestic sources for restructuring and recapitalization of the domestic banks in the Republic of Srpska, opening of the mar-ket was selected as an option, thus transferring abroad the burden of reconstructing the bank-ing system. Likewise, in an environment of insufficiently developed financial institutions, such opening has allowed faster development of the banking and financial system.

The initial step and the basic prerequisite for es-tablishing a strong banking and financial system in the Republic of Srpska and Bosnia and Herzegovina

P. Ćurić, R. Topić, B. Vilendečić: BANKING SECTOR OF REPUBLIC OF SRPSKA IN TRANSITION

48

govini (BiH) je nezavisna Centralna banka. Osnivanjem Centralne banke Bosne i Herce-govine (CBBiH) dana 20.6.1997. godine defi-nisamo je provođenje domaće monetarne poli-tike. Osnovni ciljevi i zadaci CBBiH (utvrđeni Zakonom o Centralnoj banci, koji je usvojila Parlamentarna skupština BiH, saglasno Op-štem okvirnom sporazumu za mir u BiH) jesu:1. da definiše, usvoji i kontroliše provođenje

monetarne politike BiH izdavanjem doma-će valute (konvertibilne marke – „BAM”),uz puno pokriće u konvertibilnim devi-znim sredstvima;

2. da definiše i kontroliše sprovođenje mone-tarne politike Bosne i Hercegovine u skla-du sa Zakonom o CBBiH;

3. da koordiniše djelatnosti agencija za ban-karstvo nadležnih za izdavanje bankarskihlicenci i superviziju banaka;

4. da prima depozite od državnih i javnih in-stitucija BiH i depozite od komercijalnihbanaka;

5. da učestvuje u radu međunarodnih orga-nizacija na učvršćivanju finansijske i eko-nomske stabilnosti zemlje;

6. da zastupa BiH u međunarodnim organiza-cijama o pitanjima monetarne politike.

S obzirom na to da CBBiH posluje pod aran-žmanom valutnog odbora, ovakav model mo-netarne politike daje stabilnost domaćoj valu-ti, uz neupitno povjerenje građana i institucija. Devizne rezerve su stabilne i u stalnom pora-stu, kao i štednja u domaćoj valuti BAM.

Još jedan bitan faktor za tranziciju bankar-skog sektora jeste razvijenost finansijskog tržišta. Sekundarna prodaja akcija državnih banaka bila je ograničena nerazvijenošću trži-šta hartija od vrijednosti, na šta je dominatno djelovao nedostatak finansijskih izvora i ne-razvijenost institucija tržišta. Razvoj finansij-skog tržišta, kao poseban segment aktivnosti u procesu tranzicije, zahtjeva puno anagažo-vanje države u uspostavljanju odgovarajućeg zakonodavstva, prilagođenog standardima globalnog finansijskog tržišta, izgradnju tr-žišnih institucija od berzi hartija, produktnih berzi, brokerskih kuća, do institucionalnih in-vestitora. Pri svemu tom neophodna je snažna

(BiH) is an independent Central Bank. The conduct of domestic monetary policy was defined by the estab-lishment of the Central Bank of Bosnia and Herzego-vina (CBBH) on 20 June 1997. The main objectives and tasks of the CBBH (defined by the Law on the Central Bank, adopted by the Parliamentary Assem-bly of BiH, in accordance with the General Frame-work Agreement for Peace in BiH) are as follows:1. to define, adopt and control the imple-

mentation of monetary policy of BiH byissuing the domestic currency (convertiblemark - “BAM”), with full backing in con-vertible foreign exchange assets;

2. to define and control the implementation ofmonetary policy of Bosnia and Herzegovi-na in accordance with the Law on CBBH;

3. to coordinate activities of the bankingagencies responsible for bank licensingand supervision;

4. to accept deposits from the state and pub-lic institutions of Bosnia and Herzegovinaand deposits from commercial banks;

5. to participate in the work of internationalorganizations on strengthening the finan-cial and economic stability of the country;

6. to represent BiH in international organiza-tions with respect to monetary policy issues.

Considering that the CBBH operates under the Cur-rency Board Arrangement (CBA), such monetary poli-cy model provides for stability of the national currency, with unquestionable trust of citizens and institutions. Foreign exchange reserves are stable and increasing, as well as savings in domestic currency - BAM.

Another important factor for the banking sec-tor transition is the development of financial markets. The secondary sale of shares of state banks was limited by under-development of the securities market, predominantly affected by the lack of financial resources and underde-velopment of market institutions. Development of financial market, as a special segment of activities in the process of transition, requires full engagement of the state in establishing ap-propriate legislation adapted to the standards of the global financial market, creation of securi-ties stock exchange institutions, product stock exchange institutions, brokerage houses and in-stitutional investors. In the above process, it is


49

podsticajna i kontrolna uloga države. Osniva-njem Banjalučke berze hartija od vrijednosti 9.5.2001. godine omogućeno je organizovano i regulisano trgovanje hartijama od vrijedno-sti, što je posebno značajno zbog fleksibilnog obavljanja procesa akvizicija domaćih banaka od strane inostranih bankarskih grupacija.

Tri elementa su od posebnog značaja kada je u pitanju sprovođenje aktivnosti na unapri-jeđenju i stabilizaciji unutar domaćeg bankar-skog sektora:1. jačanje transparentnosti i uloge međuna-

rodnih računovodstvenih standarda - važ-no je za smanjivanje nesigurnosti i jačanjepovjerenja u bankarski sektor;

2. primena međunarodnih standarda za ban-karsko poslovanje – neophodno je prihva-tanje principa Bazelskog sporazuma i prin-cipa OECD-a za korporativno upravljanje;

3. jačanje finansijskog sistema - jačanje ban-karskog sistema i finansijskih tržišta uslovje razvoja realnog sektora.

U cilju sprovođenja navedenih aktivnosti, neophodno je bilo definisati zakonski i insti-tucionalni okvir bankarskog sektora. Zakoni koji regulišu bankarsko poslovanje u Republi-ci Srpskoj su:1. Zakon o bankama Republike Srpske

(„Službeni glasnik Republike Srpske“ broj44/03, 74/04, 116/11, 05/12, 59/13);

2. Zakon o Agenciji za bankarstvo RepublikeSrpske („Službeni glasnik Republike Srp-ske“ broj 59/13);

3. Zakon o osiguranju depozita u bankamaBosne i Hercegovine („Službeni glasnikBiH“ broj 20/02, 18/05, 100/08);

4. Zakon o sprečavanju pranja novca („Služ-beni glasnik BiH“ broj 47/14);

5. Zakon o unutrašnjem platnom prome-tu („Službeni glasnik Republike Srpskebroj“ 52/12).

Navedeni zakoni u cijelosti regulišu rad ko-mercijalnih banaka u Republici Srpskoj i u njima su definisani svi segmenti bankarskog poslovanja, od osnivanja banaka i dobijanja dozvole od strane Agencije za bankarstvo Re-publike Srpske, preko djelatnosti koje banka

necessary to implement a strong incentive and control role of the state. The establishment of the Banja Luka Stock Exchange of Securities on 9 May 2001, provided for organized and reg-ulated securities trading, which is particularly important for the purpose of flexible acquisition of domestic banks by foreign banking groups.

Three elements are of particular importance when it comes to implementation of activities on improvement and stabilization within the domestic banking sector:1. Improved transparency and the role of

international accounting standards - im-portant for reduction of insecurity andstrengthening trust in the banking sector;

2. Implementation of international standards forbanking operations - required to endorse theprinciples of the Basel agreements and the prin-ciples of the OECD for corporate governance;

3. Reinforcing the financial system - strengtheningthe banking system and financial markets is aprecondition for development of the real sector.

For the purpose of implementing the above activities, it was necessary to define a legal and institutional framework of the banking sector. The laws governing the banking business in the Republic of Srpska are:1. Law on Banks of the Republic of Srpska

(“Official Gazette of the Republic of Srps-ka” No. 44/03, 74/04, 116/11, 05/12, 59/13);

2. Law on Banking Agency of the Republicof Srpska (“Official Gazette of the Repub-lic of Srpska” No. 59/13);

3. Law on Deposit Insurance in Banks ofBosnia and Herzegovina (“Official Ga-zette of BiH” No. 20/02, 18/05, 100/08);

4. Law on Prevention of Money Laundering(“Official Gazette” No. 47/14);

5. Law on Domestic Payment Operations(“Official Gazette of the Republic of Srps-ka number” 52/12).

The aforementioned laws fully regulate the oper-ation of commercial banks in the Republic of Srp-ska by containing and defining all segments of the banking business, from the establishment of banks and their licensing by the Banking Agency of the Republic of Srpska, followed by activities that banks


50

može da obavlja i vođenja knjigovodstvene evidencije, do prestanka rada banke. Primje-nu navedenih zakona, kao i sveukupan nadzor nad poslovanjem domaćeg bankarskog sektora vrši Agencija za bankarstvo Republike Srpske. Osnovana je 1998. godine kao pravni sljedbenik Narodne banke Republike Srpske. Nadzor nad radom Agencije vrši Narodna skupština Repu-blike Srpske, kojoj je Agencija odgovorna za svoj rad. Osnovni cilj Agencije jeste očuvanje i jačanje stabilnosti bankarskog sistema Republi-ke Srpske, te unapređenja njegovog sigurnog, kvalitetnog i zakonitog poslovanja. Prema Za-konu o Agenciji za bankarstvo Republike Srp-ske, njene osnovne nadležnosti jesu nadziranje poslovanja banaka posrednom i neposrednom kontrolom, preduzimanje odgovarajućih mjera u skladu sa zakonom i donošenje podzakonskih akata kojima se reguliše rad banaka.

Kvantifikacija pokazatelja

Otvaranje bankarskog sistema za ulazak inostranih efikasnih banaka ima niz prednosti od kojih se najčešće navode brži povratak po-vjerenja u bankarski sistem i lakše svođenje tokova novca iz sive zone u legalne kanale. Međutim, ovaj pristup ima i negativnih po-sljedica kao što je nemogućnost zadržavanja važne uloge države u regulisanju privrednih tokova posredstvom državnih banaka. Očeki-vane koristi za poslovanje bankarskog sekto-ra Republike Srpske nastale povodom ulaska stranih banaka uključuju:1. uvođenje novih bankarskih tehnologija i

finansijskih inovacija,2. uvođenje novih vrsta bankarskih usluga,3. mogućnosti ekonomije obima,4. poboljšanje konkurentskog ambijenta,5. razvoj finansijskih tržišta,6. poboljšanje infrastrukture finansijskog si-

stema i7. privlačenje stranih direktnih ulaganja.

Strane banke, imaju sasvim različite pred-nosti u odnosu na domaće banke. One se ogledaju u nižim troškovima pribavljanja potrebnih sredstava i povoljnijim kamatnim

can perform, keeping their management accounting records, to shutting down of a bank. The application of those laws, as well as the overall supervision over the operations of the domestic banking sector is per-formed by the Banking Agency of the Republic of Srpska. The Agency was established in 1998 as the legal successor of the National Bank of the Republic of Srpska. Supervision over the Agency is performed by the National Assembly of the Republic of Srp-ska, whom the Agency is responsible to. The main objective of the Agency is to preserve and enhance the stability of the banking system of the Republic of Srpska and improve its secure, high quality and legal operations. According to the Law on Banking Agency of the Republic of Srpska, its key competen-cies are the supervision of banks’ operation through direct and indirect control, conducting appropriate measures in accordance with the law and adoption of bylaws regulating the operation of banks.

Quantifying the indicators

Opening the banking system for efficient intro-duction of foreign banks has a number of advan-tages of which the most commonly mentioned are the prompt return of trust in the banking system and easier redirection of cash flow from the gray zone into legal channels. However, this approach also has negative consequences, such as the ina-bility to maintain the important role of the state in regulating economic flows through state banks. Expected benefits for the banking sector operation of the Republic of Srpska incurred by the intro-duction of foreign banks onto its market include:1. introduction of new banking technologies

and financial innovation,2. introduction of new types of banking services,3. possibilities for economies of scale,4. improvement of the competitive environment,5. development of financial markets,6. improvement of the financial system in-

frastructure and7. attracting foreign direct investment.

Foreign banks are characterised by very dif-ferent advantages over domestic banks. They are manifested in lower costs of obtaining the necessary funds and preferential inter-


51

stopama na kredite. Pored toga, u najvećem broju slučajeva, strane banke uživaju i bo-lju reputaciju, imaju veći obim bankarskih inovacija i bolje upravljaju bankarskim rizi-cima. Očigledno je, da postoji pozitivna ko-relacija, između prisustva stranih banaka, u zemljama u tranziciji, i stabilnosti njihovih bankarskih sistema. Pri tome, treba nagla-siti, da su najvažniji motivi ulaska stranih banaka u zemlje u tranziciji, nove poslovne mogućnosti, ekspanziona strategija, kao i da za sve banke, koje posluju u zemljama u tranziciji, najvažnija je makroekonomska, i politička stabilnost tih zemalja, liberalna ekonomska politika, i dobri preduslovi za priključenje ovih zemalja Evropskoj uniji. Pored toga, od posebnog značaja je i kredit-ni rejting zemlje, koji se u Bosni i Hercego-vini ne može ocijeniti kao dovoljno visok, što se može zaključiti na osnovu sljedećih podataka.

Tabela 1. Istorija rejtinga BiH prema agenciji Moody’s Investors Service

Izvor: Moody’s Investors Service, 2016.

Tabela 2. Istorija rejtinga BiH prema agenciji Stan-dard & Poor’s

est rates on loans. In addition, in most cas-es, the banks enjoy better reputation, higher volume of banking innovation and manage banking risks better. It is obvious that there is a positive correlation between the presence of foreign banks in the countries in transition and the stability of their banking system. It should be stressed that the most important motives for the entry of foreign banks into the countries in transition are new business op-portunities, expansion strategies. In addition, any banks operating in countries in transition consider macroeconomic and political stabil-ity of such countries, liberal economic policy, and favourable preconditions for accession of these countries to the European Union as the most important factors. Likewise, the coun-try’s credit rating, which in Bosnia and Her-zegovina cannot be assessed as sufficient, as can be inferred from the following data, is of a particular importance.

Table 1. Overview of Bosnia and Herzegovina’s sovereign credit rating history by Moody’s Investors Service

Source: Moody’s Investors Service, 2016.

Table 2. Overview of Bosnia and Herzegovina’s sovere-ign credit rating history by Standard & Poor’s

Rejting[Rating]

Datum[Date]

Aktivnost[Status]

„B3“ – stabilni izgledi[„B3“ – Stable outlook]

10.07.2012.[10 July 2012]

potvrđen rejting, izgled izmjenjen[Rating affirmed, Outlook revised]

„B3“ - na posmatranju, Negativno[„B3“ – On review for downgrade]

3.4.2012.[03 April 2012]

snižen rejting[Rating downgraded]

„B2“ - negativni izgledi[„B2“ – Negative outlook]

16.5.2011.[16 May 2011]

izgled izmijenjen[Outlook revised]

„B2“ - stabilni izgledi[„B2“ – Stable outlook]

17.5.2006.[17 May 2006]

povećan rejting[Rating upgraded]

„B3“ - pozitivni izgledi [„B3“ – Positive outlook]

29.3.2004.[29 March 2004]

dodijeljen rejting [Rating assigned]

Napomena: Tabela 2 se nstavlja na sljedećoj strani Note: Table 2 continued on next page

Rejting[Rating]

Datum[Date]

Aktivnost[Status]

„B“ - stabilni izgledi[„B“ – Stable outlook]

11.9.2015.[11 September 2015]

potvrđen rejting[Rating affirmed]


52

Izvor: Standard & Poor’s, 2016.

Kao rezultat svojih analiza, 11. marta 2016. godi-ne agencija za ocjenu kreditnog rejtinga Standard & Poor’s potvrdila je Bosni i Hercegovini suvereni kreditni rejting „B sa stabilnim izgledima“. U fe-bruaru 2016. godine agencija Moody’s Investors Service potvrdila je Bosni i Hercegovini suvereni kreditni rejting „B3“ sa stabilnim izgledima.

Tabela 3. Aktuelni kreditni rejting BiH kod obje agencije

Izvor: Moody’s Investors Service i Standard & Poor’s, 2016.

Bosna i Hercegovina je, prema ocjenama i jedne i druge agencije (Moody’s Investors Service – „B3“ i Standard & Poor’s – „B“), ocijenjena kao zemlja sa neinvesticionim nivoom rizika, dok se konkretna kategorija kreditnog rejtinga opisuje kao „spekula-tivna kreditna sposobnost, visok kreditni rizik“.

Izvor: Standard & Poor’s, 2016.

As a result of its analysis, on 11 March 2016, Standard & Poor’s rating agency confirmed a sovereign credit rating of “B with a stable out-look” for Bosnia and Herzegovina. “In Febru-ary 2016, Moody’s Investors Service confirmed the Bosnia and Herzegovina’s sovereign credit rating of “B3” with a stable outlook.

Table 3. Current credit rating of Bosnia and Herzegovina with both agencies

Source: Moody’s Investors Service i Standard & Poor’s, 2016.

Bosnia and Herzegovina has been, according to the ratings of both agencies (Moody’s Investors Ser-vice - “B3” and Standard & Poor’s - “B”), assessed as a country with non-investment risk level, while the specific category of credit rating is described as “Credit rating speculative, high credit risk”.

Moody's Investors Service Standard & Poor'sRejting[Rating]

„B3“ - stabilni izgledi[„B3“ - stable]

„B“ - stabilni izgledi[„B“ – stable]

Datum[Date]

26.2.2016.[26 February 2016]

11.3.2016.[11 March 2016]

Aktivnost[Status]

Potvrđen rejting[Rating affirmed]

Potvrđen rejting[Rating affirmed]


13.3.2015.[13 March 2015]



19.9.2014.[19 September 2014]



28.3.2014.[28 March 2014]



27.9.2013.[27 September 2013]



27.3.2013.[27 March 2013]



28.3.2012.[28 March 2012]

potvrđen rejting, izgled izmijenjen[Rating affirmed, outlook revised]

„B“ - na posmatranju, Negativno[„B“ – On watch, Negative]

30.11.2011.[30 November 2011]

snižen rejting [Rating lowered]

„B+“ - negativni izgledi [„B+“ – Negative outlook]

28.7.2011.[28 July 2011]

izgled izmijenjen[Outlook revised]

„B+“ - stabilni izgledi[„B+“ - Stable outlook]

8.12.2009.[08 December 2009]


„B+“ - stabilni izgledi[„B+“ - Stable outlook]

22.12.2008.[22 December 2008]

dodijeljen rejting[Rating affirmed]


53

Otvaranjem novih banaka od strane veli-kih bankarskih grupacija, kao i privatizaci-jom postojećih banaka formiran je bankar-ski sektor Republike Srpske kojeg je činilo 9 banaka. Trenutno ih je 8, jer je Banka Srp-ske a.d. Banja Luka od 10.5.2016. godine u postupku likvidacije. Pregled obima akcio-narskog kapitala banaka, kao i struktura vla-sništva, dati su u narednoj tabeli.

Tabela 4. Struktura akcionarskog kapitala banaka u Republici Srpskoj sa stanjem na dan 31.12.2015. godine (u 000 KM)

Iz prethodne tabele je primjetno da u do-maćem bankarskom sektoru preovladava pri-vatni kapital i to sa 94%. Značajnije iznose akcionarskog kapitala u državnom vlasništvu imaju Banka Srpske a.d. Banja Luka i Pavlo-vić International Bank.

Tabela 5. Struktura akcionarskog kapitala prema zemlji porijekla

With the opening of new banks by large banking groups, as well as by the privatization of existing banks, a banking sector of the Republic of Srpska, for-merly consisted of nine banks, has been formed. Cur-rently there are 8 banks, because Banka Srpske (the Bank of Srpska) a.d. Banja Luka is undergoing the process of liquidation since 10 May 2016. Review of the scope of the banks’ share capital, as well as of their ownership structure, are given in the following table.

Table 4. Structure of the share capital of banks in the Republic of Srpska, with balance as of 31 December 2015 (in 000 BAM)

From the table above it is evident that the domestic banking sector is dominated by pri-vate capital of 94%. Only Banka Srpske a.d. Banja Luka and Pavlović International Bank contain significant amounts of state-owned share capital.

Table 5. Structure of share capital by country of origin

Red. br.[No.]

Banka[Bank]

Privatni kapital[Private capital (private equity)]

Državni kapital[State-owned capi-

tal (equity)]

Zadružni kapital[Cooperative capi-

tal (equity)]Iznos

[amount] % Iznos[amount] % Iznos

[amount] %

1. Nova banka a.d. Banja Luka 103.888 100 0 0 317 02. UniCredit Bank a.d. Banja Luka 97.007 100 0 0 48 03. NLB Razvojna banka a.d. B. Luka 62.003 100 0 0 0 04. Hypo Alpe Adria Bank a.d. B. Luka 141.355 100 1 0 3 05. Sberbank a.d. B.Luka 62.198 100 0 0 0 06. Komercijalna banka a.d. B. Luka 60.000 100 0 0 0 07. MF banka a.d. Banja Luka 40.841 0 0 0 0 08. Pavlović International Bank 21.249 81 5.000 19 126 09. Banka Srpske a.d. B. Luka 19 100 35.000 100 0 0

Ukupno[Total] 588.560 94 40.001 6 494 0


Zemlja porijekla[Country of origin]

Procenat učešća 2014. godine (u %)[Share percentage in 2014 (in %)]

Procenat učešća 2015. godine (u %)[Share percentage in 2015 (in %)]

Austrija[Austria] 47,89 47,48

Slovenija[Slovenia] 10,60 9,86


54

Izvor: Agencija za bankarstvo Republike Srpske, 2016

Pored udjela domaćeg kapitala u iznosu od 27,08%, najveći investitori u bankarski sektor Republike Srpske su Austrija, Slovenija i Re-publika Srbija, čiji ukupan udio iznosi 67,23%.

Kao rezultat procesa restrukturiranja ban-karskog sektora, njegove privatizacije i do-laska inostranih banaka, kao i jačanja kon-kurencije i prudencione kontrole od strane regulatornih tijela, došlo je i do poboljšanja kvaliteta poslovanja banaka unutar bankar-skog sektora Republike Srpske. Ono što je posebno bilo teško je prilagođavanje banaka na tržišne principe poslovanja i uspostav-ljanje banaka sa ciljnom funkcijom maksi-miranja profita. Obim poslovanja banaka u Republici Srpskoj mjeren iznosom neto ak-tive (bruto iznos aktive umanjen za ispravku vrijednosti), svrstava Novu banku a.d. Banja Luka, NLB Razvojnu banku a.d. Banja Luka i UniCredit Bank a.d. Banja Luka među naj-veće banke u Republici Srpskoj.

Tabela 6. Iznosi aktive pojedinih banaka

Source: Agencija za bankarstvo Republike Srpske, 2016

In addition to the 27.08% share of domestic capital, the largest investors in the banking sector of the Re-public of Srpska are Austria, Slovenia and the Repub-lic of Serbia, whose total share amounts to 67.23%.

The restructuring the banking sector, its pri-vatization and the arrival of foreign banks, followed by the increased competition and prudential control by regulatory authorities, re-sulted in improvements in the quality of banks’ operations within the banking sector of the Re-public of Srpska. The most challenging obsta-cle was the adjustment of banks to the market operation principles and the establishment of banks with the objective of maximizing prof-its. The business operation scope of banks in the Republic of Srpska, measured in net assets (gross assets minus value adjustment), resulted in Nova bank a.d. Banja Luka, NLB Razvoj-na Banka a.d. Banja Luka and UniCredit Bank a.d. Banja Luka being ranked among the larg-est banks in the Republic of Srpska.

Table 6. Amounts of assets of individual banks

Republika Srbija[Serbia] 10,47 9,89

Holandija[The Netherlands] 5,77 2,45

SAD[USA] 2,53 2,83

Hrvatska [Croatia] 0,33 0,35

Kipar[Cyprus] 0,05 0,05

Crna Gora[Montenegro] 0,00 0,00

Domaći kapital[Domestic capital (equity)] 22,35 27,08

100,00 100,00

Red. br.[No.]

Banka[Bank]

Neto aktiva[Net assets]

Učešće u ukupnoj neto aktivi (u %)[Share in total net assets (in %)]

1. Nova banka a.d. Banja Luka 1,628,448 24.742. UniCredit Bank a.d. Banja Luka 1,256,948 19.103. NLB Razvojna banka a.d. Banja Luka 1,204,686 18.304. Hypo Alpe Adria Bank a.d. Banja Luka 803,462 12.21



55

U periodu od 2004. godine sve banke u Re-publici Srpskoj bilježe značajan rast obima plasiranih kredita što ukazuje na rast investi-cija i privredne aktovnosti, kao i BDP-a Re-publike Srpske uopšte.

Tabela 7. Uporedni pregled stanja BDP-a Republike Srpske i zaduženosti kod bankarskog sektora (u milionima KM)

Obim ukupno plasiranih kredita u periodu od 2004. do 2014. Godine povećao se više od 3,6 puta. Zahvaljujući relativno brzom rastu povje-renja stanovništva u bankarski sistem tokom proteklog perioda, rastao je i obim depozita ba-naka u Republici Srpskoj, koji se povećao od 1.456 miliona, koliko je iznosio 2004. godine, do 5.082 miliona tokom 2014. godine.

Obim povjerenja u bankarski sektor je rastao paralelno sa procesom privatizacije banaka i dolaskom inostranih banaka. Ono što ohrabru-je je činjenica brzog rasta kreditne aktivnosti u

Since 2004, all the banks in the Republic of Srp-ska have recorded a significant increase in the vol-ume of disbursed loans which indicates the growth of investment and economic activities, as well as of the Republic of Srpska’s GDP in general.

Table 7. Comparative overview of the Republic of Srpska’s GDP and its indebtedness with the banking sector (in millions BAM)

The amount of total loans in the period from 2004 to 2014 increased more than 3.6 times. Due to the relatively rapid growth of people’s trust in the banking system during the given period, the amount of bank de-posits in the Republic of Srpska was also increased from 1,456 million, registered in 2004, to 5,082 million in 2014.

Trust in the banking sector grew in parallel with the process of bank privatization and the ar-rival of foreign banks. The fact of rapid growth of bank lending activities, primarily of increase

5. Sberbank a.d. Banja Luka 823,659 12.516. Komercijalna banka a.d. Banja Luka 267,247 4.067. MF banka a.d. Banja Luka 242,902 3.698. Pavlovic International Bank a.d. Bijeljina 208,425 3.179. Banka Srpske a.d. Banja Luka 145,810 2.22

Ukupno[Total] 6,581,587 100,00

Godina[Year]

BDP Republike Srpske

[Republic of SrpskaGDP]

Zaduženost kod bankarskog sektora[State indebtedness with the banking sector]

Ukupna zaduženost privrede[Total debt of economy]

Ukupna zaduženost stanovništva[Total debt of population]

Ukupno[Total]

1 2 3=1+22004. 5.115,60 601,00 687,00 1.288,002005. 5.693,00 878,30 908,30 1.786,602006. 6.546,50 1.147,40 1.252,30 2.399,702007. 7.352,00 1.417,90 1.725,80 3.143,702008. 8.490,60 2.117,20 2.143,30 4.260,502009. 8.236,30 2.142,40 2.001,70 4.144,102010. 8.318,20 2.337,70 2.018,80 4.356,502011. 8.682,40 2.404,30 2.150,60 4.554,902012. 8.584,97 2.542,80 2.190,70 4.733,502013. 8.760,80 2.645,90 2.232,00 4.877,902014. 8.823,60 2.327,00 2.374,30 4.701,30


56

Republici Srpskoj, prvenstveno rasta kreditne aktivnosti prema stanovništvu, čime se sužava postojeće zaostajanje prema Evropskoj uniji.

Grafikon 1. Kretanje BDP-a Republike Srpske i ukupne zaduženosti privrede i stanovništva kod domaćeg bankarskog sektora

ZAKLJUČAK

Analizirani proces tranzicije bankarskog sektora Republike Srpske ima svoje pozitivne i negativne efekte. Najviše je pozitivnih efekata i oni se ogledaju u ponovnom rastu povjerenja u bankarski sistem i usmjeravanju tokova nov-ca iz sive zone u legalne kanale. Pored toga, od pozitivnih efekata izdvaja se uvođenje novih bankarskih tehnologija i finansijskih inovacija, poboljšanje infrastrukture finansijskog siste-ma i privlačenje stranih direktnih ulaganja. S druge strane, od negativnih efekata izdvaja se nemogućnost zadržavanja važne uloge države u regulisanju privrednih tokova posredstvom državnih banaka.

Finansijska politika za vrijeme tranzicije bankarskog sektora se nije kretala u pravcu rehabilitacije postojećih domaćih banaka, op-terećenih teretom dugova i neracionalnog po-slovanja, već se opredijelila za otvaranje ban-karskog sistema i ulazak inostranih banaka, od kojih su neke članice efikasnih i uticajnih bankarskih grupacija. Danas je u Republici Srpskoj dominantno učešće stranih banaka u visini ukupne bilansne sume bankarskog si-

of loans to the population in the Republic of Srpska is encouraging, thereby narrowing the existing lag in pursuit of the European Union.

Graph 1. Changes in the Republic of Srpska’s GDP and total indebtedness of the economy and population with the local banking sector

CONCLUSION

The analyzed transition process of the bank-ing sector of the Republic of Srpska has its posi-tive and negative effects. The positive effects do prevail and are reflected in the re-growth of tust in the banking system and directing the flow of money from the gray zone into legal channels. In addition, the positive effects include the introduc-tion of new banking technologies and financial innovation, improvement of the financial system infrastructure and arrival of foreign direct invest-ment. On the other hand, one of the negative ef-fects that is most distinguished is the inability to keep the important role of the state in regulating economic flows through state-owned banks.

Financial policy in the course of the banking sector transition was not moving toward rehabil-itation of existing domestic banks, overburdened with the weight of debts and irrational business conduct, but opted for opening of the banking system and the entry of foreign banks, some of which being members of effective and influen-tial banking groups. Nowadays in the Republic of Srpska, the share of foreign banks is dominant with respect to the amount of total assets of the


0

1.000

2.000

3.000

4.000

5.000

6.000

7.000

8.000

9.000

10.000

2004 20052 0062 007 2008 2009 20102 0112 012 20132 014

BDP[GDP]

Zaduženost[Debt]

57

stema. Tranzicija bankarskog sektora sprovo-dila se u okviru zakonskih i institucionalnih riješenja. Ovdje je od posebnog značaja Cen-tralna banka Bosne i Hercegovine i Agenci-ja za bankarstvo Republike Srpske. Problem sa kojim se suočavaju nadzorne institucije i banke jeste prisustvo rizika zemlje koji je u Bosni i Hercegovini na višem nivou.

Kao rezultat procesa restrukturiranja ban-karskog sektora, njegove privatizacije i do-laska inostranih banaka, kao i jačanja kon-kurencije i prudencione kontrole od strane regulatornih tijela, došlo je i do poboljšanja kvaliteta poslovanja banaka unutar bankar-skog sektora Republike Srpske. Pored toga, primjetan je i rast obima povjerenja u ban-karski sektor. Ono što ohrabruje je činjenica brzog rasta kreditne aktivnosti u Republici Srpskoj, kao i rast obima depozita. U naj-većem broju slučajeva, strane banke uživaju bolju reputaciju, imaju veći obim bankarskih inovacija i bolje upravljaju bankarskim rizi-cima. Međutim, one su prvenstveno zaintere-sovane za ostvarenje dobiti i ne sagledavaju svoje poslovanje iz ugla razvoja cjelokupne ekonomije, jer kako kaže Paul Krugman „za-duženje je obaveza jedne strane, a preimuć-stvo druge“.

LITERATURA

Adams, D. (2013). Banking and Capital Mar-kets. Revised edition. Guildford: College of Law Publishing, England.

Barjaktarović, L. (2009). Transformacija do-maće banke u savremenu evropsku banku. Beograd: Univerzitet Singidunum.

Borković, M.; Vuković, D. i Kovačević, I. (2007). Bazel 2: međunarodna saglasnost o merenju kapitala i standardima kapitala.Beograd: Jugoslovenski pregled.

Krugman, R. P. i Obstfeld, M. (2009). Међународна економија: теорија и политика. Београд: Data status.

Mikerević, D. (2010). Napredni strateški fi-nansijski menadžment. Banja Luka: Eko-nomski fakultet.

banking system. Transition of the banking sector was conducted within legal and institutional solu-tions. The Central Bank of Bosnia and Herzego-vina and the Banking Agency of the Republic of Srpska played a crucial role in the process. The problem faced by supervisory institutions and banks is the presence of a relatively high country/state risk in Bosnia and Herzegovina.

As a result of the restructuring process of the banking sector, its privatization and the arrival of foreign banks, as well as of constantly more powerful competition and prudential control by regulatory authorities, there have been improve-ments in the quality of banks’ operations within the banking sector of the Republic of Srpska. In addition, an increase in the trust put into the banking sector has also been registered. The fact that bank lending activity and the deposit volume in the Republic of Srpska have been increasing rapidly is certainly encouraging. In most cases, foreign banks experience a better reputation, a higher volume of banking innovation and better management of banking risks. However, they are primarily interested in profit and as such do not perceive their business from the perspective of the development of the overall economy, or as Paul Krugman would say “a debt is an obligation of one party, and the advantage of another.”

LITERATURE

Adams, D. (2013). Banking and Capital Mar-kets. Revised edition. Guildford: College of Law Publishing, England.

Barjaktarović, L. (2009). The transformation of local banks into a modern European bank. Beograd: Univerzitet Singidunum.

Borković, M.; Vuković, D. and Kovačević, I. (2007). Basel 2: International Convergence of Capital Measurement and Capital Stan-dards. Beograd: Jugoslovenski pregled.

Krugman, R. P. and Obstfeld, M. (2009). Inter-national Economics: Theory and Policy. Београд: Data status.

Mikerević, D. (2010). Advanced Strategic Fi-nancial Management. Banja Luka: Eko-nomski fakultet.


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Orlić, N. (2009). Rizik banaka u uslovima tranzicije. Beograd: Visoka škola strukov-nih studija za računovodstvo i berzansko poslovanje.

Popović, G. (2009). Ekonomija Evropske unije: makroekonomski aspekti i zajed-ničke politike. Banja Luka: Ekonomski fakultet.

Popović, G. i Kondić, N. (2014). Teorija i praksa evrointegracija. Banja Luka: Eko-nomski fakultet.

Pušara, N. (2012). Ekonomsko-finansijska analiza tranzicije u zemljama Jugo-istočne Evrope. Beograd: Zadužbina Andrejević.

Rogers, D. (2000). Restructuring banks in Cen-tral and Eastern European countries as a part of macroeconomic changes towards market oriented economies. Belgrade: Bal-kan Center for Public Policy and Related Studies.

Špirić, N. i Dušanić, J. (2009). Monetarne i javne finansije. Banja Luka: Ekonomski fakultet.

Tomaš, R. (2008). Koncentracija u bankarstvu BiH i njen uticaj na razvoj. Sarajevo: Fo-rum Bosna.

World Bank. (1996). From Plan to Market - World Development Report 1996. Washin-gton DC: Autor.

Orlić, N. (2009). The risk of banks in transi-tion. Beograd: Visoka škola strukovnih studija za računovodstvo i berzansko po-slovanje.

Popović, G. (2009). Economics of the Eu-ropean Union: the macroeconomic aspe-cts and the common policy. Banja Luka: Ekonomski fakultet.

Popović, G. and Kondić, N. (2014). Theory and practice of European integration. Ba-nja Luka: Ekonomski fakultet.

Pušara, N. (2012). Economic and financial analysis of transition in the countries of South Eastern Europe. Beograd: Zadužbi-na Andrejević.

Rogers, D. (2000). Restructuring banks in Cen-tral and Eastern European countries as a part of macroeconomic changes towards market oriented economies. Belgrade: Bal-kan Center for Public Policy and Related Studies.

Špirić, N. and Dušanić, J. (2009). Monetary and Public Finance. Banja Luka: Ekonom-ski fakultet.

Tomaš, R. (2008). The concentration in the banking sector of BiH and its impact on development. Sarajevo: Forum Bosna.

World Bank. (1996). From Plan to Market - World Development Report 1996. Washin-gton DC: Autor.


59

REZIME

Relativni nivo fiskalnih prihoda u odnosu na ukupni agregat društvenog proizvoda ili nacionalnog dohotka, središnji je pokazatelj koji treba utvrditi u nacionalnoj ekonomiji. Taj pokazatelj je “taks racio”. Težnja gotovo svake ekonomske, a posebno fiskalne politike, je da taj pokazatelj izražava optimalni odnos između onog dijela društvenog proizvoda ili nacionalnog dohotka koji se namjerava upo-trebiti za namirivanje javnih potreba i samog opšteg agregata ovih potonjih ekonomskih kategorija. Posebno je njegov značaj u osmi-šljavanju koncepcije srednjoročnog ili pak dugoročnog društveno¬ekonomskog razvoja. Potrebno je odrediti i okvire globalne raspo-dele društvenog proizvoda ili nacionalnog dohotka, prihvatljive, na jednoj strani, sa sta-jališta uravnoteženog i stabilnog ekonomskog rasta, a s druge strane, sa stajališta uravnote-ženih interesa svih socijalnih struktura savre-menih miješovitih društava.

Ključne riječi: javne finansije, fiskalno opterećenje, tax racio.

UVOD

Valja zaključiti i to da se utvrđivanje “taks racia” ubraja u onaj krug aktivnosti društva kojim se definišu okviri raspodjele društvenog proizvoda i nacionalnog dohotka na temeljne vrijednosne namjene: ličnu potrošnju, inve-sticionu potrošnju i javnu potrošnju. Takva se raspodjela ukupnog rezultata društvenog rada

SUMMARY

The relative level of fiscal revenue in rela-tion to the total aggregate domestic product or national income is a central indicator to be established in the national economy. This indi-cator is the “tax ratio”. The tendency of almost every economic and especially fiscal policy is that this indicator expresses the optimal ratio between the part of the domestic product or na-tional income, which is intended to be used for the settlement of public needs and the general economic aggregate of the latter economic cat-egories. Its special importance lies in the de-sign concept of medium-term or long-term so-cial and economic development. It is necessary to determine the framework of the global dis-tribution of the domestic product or national income, which is acceptable, on the one hand, from the perspective of a balanced and stable economic growth, and on the other hand, from the standpoint of balancing interests of all so-cial structures of modern mixed societies.

Keywords: Public finance, Fiscal Load, Tax Racio.

INTRODUCTION

It should be also concluded that the determi-nation of “tax ratio” belongs to the activities of the society that defines the frames of dis-tribution of the domestic product and national income into fundamental valuation purposes: personal consumption, investment spending and public consumption. Such a distribution

TEORETSKI I METODOLOŠKI ASPEKT OPTIMIZACIJE ODNOSA EKONOMSKOG POTENCIJALA I IZVORA ZA NAMIRIVANJE JAVNIH POTREBA

THEORETICAL AND METHODOLOGICAL ASPECTS OF OPTIMIZATION OF RELATIONSHIP BETWEEN ECONOMIC POTENTIAL AND SOURCES FOR PUBLIC NEEDS SETTLEMENT

Aleksandar StojanovićUniverzitet u Istočnom Sarajevu, Ekonomski fakultet Pale, Bosna i Hercegovina University of East Sarajevo, Faculty of Economy Pale, Bosnia and Herzegovina

Pregledni članak DOI 1515/eoik-2015-0029, UDK 336.226.44:330.34.01 Review paper

Vol. 4, No 1, 2016ISSN 2303-5005


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(tj. društvenog proizvoda) može ostvarivati pomoću dva kriterija: tržišnog i planskog. Prvi kriterij je svojstven otvorenim tržišnim mo-delima ekonomije, a drugi bivšim modelima socijalističkih ekonomija. Ne treba zaključiti da je determinisanje opisane globalne raspo-djele društvenog proizvoda prepušteno stihiji djelovanja zakonitosti ponude i potražnje na slobodnom tržištu. Ta je stihijnost odavno uo-čena i postepeno sputavana raznoraznim na-činima i metodama (političkim, ekonomskim i dr). Vrhunac obuzdavanja takve stihijnosti slobodnog djelovanja tržišnih odnosa bila je pojava intervencionističke države XX vijeka ili još poznatija kao “državni kapitalizam”. Na drugoj strani, radikalno obuzdavanje slobode tržišta bilo je utjelovljeno u pojavi socijalističke države. Pažnju u prvom redu privlači utvrđivanje onog dijela društvenog proizvoda ili nacionalnog dohotka, koji je potreban za namirivanje javnih potreba. Re-lativna vrijednost spomenutog “taks racia” korespondira nivou ekonomske razvijenosti dotične ekonomije, mjerene visinom “per kapita” nacionalnog dohotka ili društvenog proizvoda. Relativna vrijednost tog pokaza-telja zavisi od visine nacionalnog dohotka ili fiskalnom kapacitetu nacionalne ekonomije. Zato od nivoa ekonomske razvijenosti zavisi i visina fiskalnog kapaciteta, tj. mogućnosti oporezivanja. To je relativno pojednostavljeni zaključak, budući da su ti odnosi međusobno daleko složeniji. Te karakteristike i globalne međuovisnosti omogućavaju pretpostavljanje vrijednosti “tax racia” za svaku ekonomiju. Pri tome se moraju, naravno, uzeti u obzir i drugi ekonomski faktori koji djeluju na fiskal-ni kapacitet odnosno na sposobnost poreskog opterećenja. Ta dva parametra, aktuelni do-hodak po glavi stanovnika i mogućnost pro-gnoze njegove relativne vrijednosti, omogu-ćavaju izračunavanje indeksa fiskalnog tereta. Dijeljenjem “taks racia” i pretpostavljenog relativnog pokazatelja dobije se “taks efort” (tax effort) . Neke dosadašnje analize, poka-zale su da nacionalne ekonomije s višim “taks raciom” od prosječne njegove vrijednosti, bi-lježile su u pravilu i veći “taks efort” od jedi-

of the total score of social work (i.e. domestic product) may be exercised using two criteria: the market and the planning one. The former criterion is characteristic of open market econ-omy models, and the latter to models of the former socialist economies. One should not conclude that the determination of the above described global distribution of the domestic product is left to elemental action of the laws of supply and demand on the free market. This elemental force has long been observed, and gradually hampered by various ways and methods (political, economic, etc.). The peak of taming such destructive effects of free mar-ket relations was the emergence of the inter-ventionist state in XX century or more com-monly known as “state capitalism”. On the other hand, radical taming of the market was embodied in appearance of a socialist state. Attention is primarily attracted to the determi-nation of the part of the domestic product or national income, which is required for the set-tlement of public needs. The relative value of the said “tax ratio” corresponds to the level of economic development of the respective econ-omies measured by the height of “per capita” of national income and domestic product. The relative value of this indicator depends on the level of national income or the fiscal capacity of the national economy. Therefore, the height of fiscal capacity depends on the level of eco-nomic development, i.e. taxation ability. This is a relatively simplified conclusion, since those relations with each other are far more complex. These features and global interdependence al-low assuming the value of “tax ratio” for each economy. Therefore, other economic factors that influence the fiscal capacity and the abil-ity of the tax burden must, of course, be taken into account. These two parameters, the cur-rent per capita income and the ability to fore-cast its relative value, enable the calculation of the fiscal burden index. Dividing “tax ratio” and assumed relative indicator gives “tax ef-fort”. Some previous analyses have shown that the national economy with “tax ratio” higher than its average value generally recorded “tax effort” higher than the unit. Interpretation and

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niče. Interpretacija, a još više korištenje tog indeksa u ekonomsko-fiskalnoj politici zahti-jeva dodatna saznanja i pokazatelje.

Brojne su analize i stavovi o fiskalnom opterećenju u Bosni i Hercegovini, koji su dijametralno suprotni i kao takvi izazivaju zbunjenost javnosti. Nosioci poreske vlasti prednjače u stavovima da su u BiH građani i privreda najmanje opterećeni u regionu, a da je BiH kao takva „najprivlačnija za strane direktne investicije“. Pri tome se, namjerno ili slučajno daju djelimično tačni ili pogrešni podaci tipa: „stopa PDV od 17% je najniža u regionu“, a ne kaže se da sve ostale zemlje imaju pored opšte po jednu ili više sniženih stopa PDV na osnovne životne potrepštine (tako su npr. lijekovi sa pozitivne liste u Srbiji i do 3 puta jefitniji). Ili, „imamo najniže po-reske stope na plate – samo 10%“, a da se ne kaže da su te plate istovremeno opterećenje najvišim stopama doprinosa za obavezno so-cijalno osiguranje, da preduzeća plaćaju broj-ne parafiskalitete iz svoje dobiti, pored poreza na dobit, itd.

Jedno od ključnih pitanja koje se postavlja u savremenom svijetu svakako je pitanje visine učešća javnih rashoda, odnosno javnih prihoda, u ukupnoj novostvorenoj vrijednosti (narodnom dohotku, odnosno društvenom proizvodu) neke zemlje u toku jedne kalendarske godine.

Odavno je uočeno da je za realizaciju zdra-vih i efikasnih međunarodnih ekonomskih odnosa izuzetno važno poznavati stepen fi-skalnog opterećenja u sopstvenoj zemlji i u zemljama s kojima se sarađuje. Zbog toga nije iznenađujuće da su mnoge respektabil-ne međunarodne organizacije pristupile sa-činjavanju odgovarajućih, za većinu zemalja prihvatljivih i uporedivih klasifikacija javnih prihoda. Među četiri u svijetu postojeće kla-sifikacije javnih prihoda najprihvatljivija je i u najvećoj upotrebi klasifikacija OECD. Osim nje, kao što će se videti nešto kasnije, u upotrebi su još i klasifikacija Ujedinjenih nacija pod nazivom Sistem nacionalnih raču-na, Evropski sistem integrisanih ekonomskih računa i klasifikacija Međunarodnog mone-tarnog fonda.

further use of the index in the economic and fiscal policy requires additional research and indicators.

There are numerous analyses and views on the fiscal burden in Bosnia and Herzegovina, which are diametrically opposed and as such cause public confusion. Tax authorities mostly advocate that BiH citizens and businesses are least burdened in the region and that Bosnia and Herzegovina as such is “the most attrac-tive for foreign direct investment”. In doing so, they intentionally or accidentally give partial-ly correct or wrong data such as: “VAT rate of 17% is the lowest in the region” but they do not say that all other countries have the general and one or more reduced VAT rates on basic life necessities (so, for example, medicines from the positive list in Serbia are to 3 times cheaper). Or, “we have the lowest tax rates on wages - only 10%”, but they do not say that the wages are burdened by the highest rates of contributions for compulsory social insurance, that many companies pay parafiscalities from their profits, in addition to income taxes, etc.

One of the key issues raised in the modern world is the question of the amount of the share of public expenditure or public revenue, in the total newly created value (national in-come, i.e. domestic product) of a country in a calendar year.

It has long been observed that the reali-zation of sound and effective international economic relations requires the knowledge of the degree of fiscal burden in one’s own country and in the countries with which it cooperates. It is therefore not surprising that many respectable international organ-izations joined the drafting of appropriate comparable classification of public reve-nues acceptable for most countries. Among the world’s four existing classifications of public revenues the most acceptable and greatly used is the OECD Classification. In addition to it, as it can be seen below, the classification of the United Nations called SNA - System of National Accounts, ESA - European System of Accounts and IMF Classification are used.

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Osim toga, u upotrebi je, u najvećem bro-ju zemalja svijeta, i prihvatljiva metodologija utvrđivanja bruto domaćeg proizvoda prema tržišnim cijenama (GDP).

Na žalost, ko nas nijedna vlast do sada nije naručila istraživanje po kojoj bismo mogli znati koliko je stvarno (efektivno) poresko opterećenje privrede i stanovništva, koliki je poreski kapacitet domaće ekonomijei shodno tome smiju li se javno-pravna tijela dalje za-duživati. Ako nemamo poreski kapacitet, taj dug moći će se vraćati samo prodajom držav-ne imovine (kao što to danas rade Grci). Stoga nam je cilj da u ovome radu bar približimo pojmove stvarnog poreskog opterećenja i po-reskog kapaciteta.

FISKALNO OPTEREĆENJE – KOMPARATIVNA ANLIZA

Ekonomske posljedice do kojih dolazi usljed postojećih visokih i diferenciranih poreskih op-terećenja, dosadašnja teorijska emirijska istra-živanja ukazuju na sljedeće (Dautbašic, 2014, str. 217): 1) Smanjuje se ponuda faktora proi-zvodnje, prije svega radne snage, što smanju-je privredni rast.; 2) Deformiše se vremenski raspored štednje i time uvećanje kapitala spo-sobnog za investicije i razvoj; 3) Među predu-zećima i sektorima nastaju razlike u odnosu na način finansiranja i pravni oblik organizovanja i funkcionisanja poslovne djetanosti; 4) usljed visokog poreskog opterećenja privreda se seli u zone sa niskim fisklanim opterećenjem ili „bje-že“ u neformalni sektor, čime se smanjuje broj poreskih obveznika i poreski prihodi države. Time se ulazi u svojevrsnu spiralu – povećanje nezaposlenosti prouzrokuje dalje povećanje fi-sklanog opterećenja na preostale zaposlene u formalnom sektoru.

S druge strane, prenisko fisklano optere-ćenje, najčešće kao rezultat poreske konku-rencije između zemalja sa ciljem privlačenje stranih direktnih investicija, može dovesti do nestabilnosti i nepredvidivosti punjenja budžeta. S toga je traženje prave mjere fi-skalnog opterećenja imperativ uspješne fi-skalne politike.

In addition, an acceptable methodology for determining the gross domestic product at market prices is used in most countries of the world (GDP).

Unfortunately, no government of ours has commissioned a study by which they could know how much the real (effective) tax bur-den on the economy and population is, what the tax capacity of domestic economy is, and consequently if public-legal bodies may con-tinue to borrow. If we do not have tax capac-ity, such debt will be repaid only by selling state property (as Greece is doing today). Therefore, the goal of this paper is to at least clarify the terms of actual tax burden and tax capacity.

FISCAL LOAD – COMPARATIVE ANALYSIS

Economic consequences that occur due to the existing high and differentiated tax bur-dens, previous empyric theoretical studies suggest the following (Dautbašic, 2014, p. 217): (1) The supply of factors of production is reduced, especially labor force, which re-duces economic growth; (2) Saving timeta-ble is deformed including a capital increase suitable for investment and development; (3) Differences arise among the companies and sectors in relation to the financing and legal form of organization and functioning of the business sectors; (4) Due to the high tax bur-den, the economy is moving in the zones with low fiscal load or “flee” into the informal sec-tor, thereby reducing the number of tax payers and tax revenue for the state. This leads to a spiral - rising unemployment causes a further increase in fiscal load on the remaining em-ployees in the formal sector.

On the other hand, too low fiscal load, mainly as a result of tax competition be-tween countries with the aim of attracting foreign direct investment, can lead to in-stability and unpredictability of filling the budget. Therefore, the search for genuine measures of fiscal load is imperative for successful fiscal policy.


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Posmatrano na makro planu (opšte stanovi-šte), princip umjerenosti oporezivanja podra-zumijeva utvrđivanje tzv. apsolutnog poreskog limita, odnosno poreskog opterećenja društve-nog proizvoda pri kojem dalje povećanje pore-skih stopa, ili uvođenje novih poreskih oblika, više ne bi uvećavalo poreske prihode države. Štaviše, ukoliko poreski teret pređe apsolutni poreski limit, svako dalje povećanje poreza do-vodi do smanjenja poreskih prihoda.

Nosioci poreske politike moraju voditi raču-na da poresko opterećenje bude umjereno, jer bi u su-protnom poreska politika mogla doći u koliziju sa izdašnošću poreskog sistema, ali i s ekonomskom efikasnošću. Za realizaciju zdravih i efikasnih međunarodnih ekonom-skih odnosa izuzetno važno poznavati stepen fiskalnog opterećenja u sopstvenoj zemlji i u zemljama s kojima se sarađuje. Zbog toga nije iznenađujuće da su mnoge respektabilne me-đunarodne organizacije pristupile sačinjavanju odgovarajućih, za većinu zemalja prihvatlji-vih i uporedivih klasifikacija javnih prihoda. Među četiri u svijetu postojeće klasifikacije javnih prihoda najprihvatljivija je i u najvećoj upotrebi klasifikacija OECD. Osim nje, kao što će se vidjeti nešto kasnije, u upotrebi su još i klasifikacija Ujedinjenih nacija pod nazivom Sistem nacionalnih računa, Evropski sistem integrisanih ekonomskih računa i klasifikacija Međunarodnog monetarnog fonda (Stojanović i Raičević, 2013, str. 29).

Osim toga, u upotrebi je, u najvećem bro-ju zemalja svijeta, i prihvatljiva metodologija utvrđivanja bruto domaćeg proizvoda prema tržišnim cijenama (GDP).

U tabeli koja je navedena niže u tekstu daje se nivo fiskalnog opterećenja za jedan broj zemalja članica OECD-a i za odabrane go-dine čitavog posmatranog perioda od 1965. godine. Takođe, autor je učinio napor, pa je na bazi svojih istraživanja, prikazao fiskalno opterećenje u Bosni i Hercegovini. Narav-no, podaci za BiH nisu do kraja uporedivi sa onima za navedene zemlje članice OECD-a, posebno što se godinama razlikovao obračun društvenog proizvoda u BiH od onoga koji je u primjeni u zemljama OECD-a (Ibidem).

Viewed in macro terms (general view), the principle of tax temperance means set-ting out the so-called absolute tax limit, or tax load of domestic product where further increase of tax rates or introducing new tax forms would increase the tax revenue of the state. Furthermore, in case the tax load exceeds the absolute tax limit, any further increase of tax would lead to a decrease of tax revenue.

The tax policy holders must take into ac-count that the tax load must be moderate, oth-erwise the tax policy might collide not only with the tax system abundance but with eco-nomic cost-effectiveness as well. For the real-ization of healthy and effective international economic relations it is extremely important to know the degree of fiscal burden in one’s own country and in countries with which one coop-erates. It is therefore not surprising that many respectable international organizations joined the drafting of comparable classification of public revenues appropriate and acceptable for most countries. Among the world’s four exist-ing classification of public revenues the most acceptable and widely used is OECD Classifi-cation. In addition to it, as you will see a bit lat-er, there are also in use the classification of the United Nations called the System of National Accounts (SNA), the European System of Ac-counts (ESA) and IMF Classification (Stojano-vić i Raičević, 2013, str. 29).

In addition, an acceptable methodology for determining the gross domestic product at market prices is used in most countries of the world (GDP).

The table set forth below provides the lev-el of fiscal burden for a number of OECD member countries and selected years of the entire observed period since 1965. Also, the author has made an effort, and based on his research, presented the fiscal burden in Bos-nia and Herzegovina. Of course, the data for BiH are not fully comparable with those for OECD member countries, especially as the calculation of the domestic product in BiH has been differently applied than in OECD countries (Ibidem).


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Tabela1 Fiskalno opterećenje u zemljama OECD-a i u BiH

Table 1 Fiscal load in OECD countries and BiH

Zemlje[Country] 2005 2006 2007 2008 2009 2010 2011 2012

Australija[Australia] 30,0 29,6 29,7 27,1 25,8 25,6 26,5 ..

Austrija[Austria] 42,1 41,5 41,8 42,8 42,4 42,2 42,3 43,2

Belgija[Belgium] 44,5 44,1 43,6 44,0 43,1 43,5 44,1 45,3

Kanada[Canada] 32,3 32,6 32,3 31,6 31,4 30,6 30,4 30,7

Čile[Chile] 20,7 22,0 22,8 21,4 17,2 19,5 21,2 20,8

Češka Republika[Czech Republic] 36,1 35,6 35,9 35,0 33,8 33,9 34,9 35,5

Danska[Denmark] 50,8 49,6 48,9 47,8 47,8 47,4 47,7 48,0

Estonija[Estonia] 30,6 30,7 31,4 31,9 35,3 34,0 32,3 32,5

Finska[Finland] 43,9 43,8 43,0 42,9 42,8 42,5 43,7 44,1

Francuska[France] 44,1 44,4 43,7 43,5 42,5 42,9 44,1 45,3

Njemačka[Germany] 35,0 35,7 36,1 36,5 37,4 36,2 36,9 37,6

Grčka[Greece] 32,1 31,6 32,5 32,1 30,5 31,6 32,2 33,8

Mađarska[Hungary] 37,3 37,3 40,3 40,1 39,9 38,0 37,1 38,9

Island[Iceland] 40,7 41,5 40,6 36,7 33,9 35,2 36,0 37,2

Irska[Ireland] 30,1 31,6 31,1 29,2 27,6 27,4 27,9 28,3

Izrael[Israel] 35,7 36,0 36,4 33,8 31,3 32,4 32,6 31,6

Italija[Italy] 40,6 42,1 43,2 43,0 43,4 43,0 43,0 44,4

Japan[Japan] 27,3 28,1 28,5 28,5 27,0 27,6 28,6 ..

Koreja[Corea] 24,0 25,0 26,5 26,5 25,5 25,1 25,9 26,8

Luksemburg[Luxemburg] 37,6 35,9 35,6 37,3 39,0 37,3 37,0 37,8

Meksiko[Mexico] 18,1 18,2 17,7 20,9 17,4 18,9 19,7 ..

Holandija[Netherlands] 38,4 39,1 38,7 39,2 38,2 38,9 38,6 ..

Novi Zeland[New Zealand] 36,4 35,7 34,5 33,6 31,1 31,1 31,5 32,9



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Izvor: OECD, 2014 - Za fiskalno opterećenje zemlja OECD-a; Za BiH su date procjene autora, budući da ne postoje zvanični vjerodostojni podaci.

Navedena tabela prikazuje fiskalno opte-rećenje u četiri decenije dugom periodu za jedan broj zemalja OECD-a i za BiH. Zapra-vo, tabela prikazuje učešće naplaćenih javnih prihoda fiskalnog (dažbinskog) tipa u bruto društvenom proizvodu po tekućim cijenama. Osnovni smisao navedenih podataka je da se: (1) utvrdi fiskalno opterećenje, (2) uoče ten-dencije promjena, (3) koliko-toliko izvrši upo-ređenje fiskalnog opterećenja u BiH i fiskalnog opterećenja u zemljama OECD-a, posebno sa aspekta promjena i (4) neutrališu metodološki nesporazumi oko valjanosti ovog pokazatelja.

Valja primijetiti da nije mali broj zemalja u kojima je udio javnih prihoda u društvenom proizvodu blizu, ili čak i iznad, 50%. To su najrazvijenije zemlje ne samo Evrope već i svijeta (izuzetak su SAD i Japan) u kojima je uz to veoma prisutna i razvijena država blagostanja s jakim sektorom javnih dobara

Source: OECD, 2014 - For the fiscal burden of OECD countrys. For BiH, the assessments are given by the author, since there are no official authentic data.

The table shows the fiscal burden in the four decades long period for a number of OECD countries and BiH. In fact, the table shows the share of collected public reve-nues of the fiscal type in the gross domestic product at current prices. The basic purpose of these data is to: (1) determine the fiscal burden, (2) detect trends change, (3) more or less make a comparison of the fiscal burden in BiH with OECD countries, particularly in terms of changes and (4 ) neutralize method-ological disagreements over the validity of this indicator.

It should be noted that there is not a small number of countries where the share of pub-lic revenue in GDP is close to, or even above 50%. These are the most developed countries, not only of Europe but also the world (ex-cluding USA and Japan) in which there exist a developed welfare state with a strong public

Norveška[Norway] 43,2 43,5 42,9 42,1 42,0 42,6 42,5 42,2

Poljska[Poland] 33,0 34,0 34,8 34,2 31,7 31,7 32,3 ..

Portugal[Portugal] 31,1 31,8 32,5 32,5 30,7 31,2 33,0 32,5

Slovačka Republika[Slovac Republic] 31,5 29,4 29,5 29,5 29,1 28,3 28,7 28,5

Slovenija[Slovenia] 38,6 38,3 37,7 37,1 37,0 38,1 37,1 37,4

Španija[Spain] 36,0 36,9 37,3 33,1 30,9 32,5 32,2 32,9

Švedska[Sweden] 48,9 48,3 47,4 46,4 46,6 45,4 44,2 44,3

Švajcarska[Swisserland] 28,1 27,9 27,7 28,1 28,7 28,1 28,6 28,2

Turska[Turkey] 24,3 24,5 24,1 24,2 24,6 26,2 27,8 27,7

Ujedinjeno Kraljevstvo[United Kingdom] 35,4 36,3 35,7 35,8 34,2 34,9 35,7 35,2

Sjedinjene Američke Države[United States of America] 26,0 26,8 26,9 25,4 23,3 23,8 24,0 24,3

OECD - Ukupno[OECD – Total] 34,8 35,0 35,0 34,5 33,6 33,8 34,1 ..

Bosna i Hercegovina[Bosnia and Herzegovina] 43,1 - - - - - - 48,0


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i usluga. Visok udio javnog sektora u na-vedenim zemljama pokazuje da tržišni me-hanizam nije u stanju da uvijek ostvari sve ekonomske funkcije i da je nužno prisustvo javnog sektora.

Iza različitih brojki kriju se različita objaš-njenja, političke, ekonomske, kao i socijalne i druge prirode. U Japanu, Južnoj Koreji i u SAD, na primjer, u realizaciji socijalne sigur-nosti zaposlenih, ali i ukupnog stanovništva, značajnu ulogu imaju privatne korporacije, pa je nivo fiskalnog opterećenja u ovim trima ekonomski veoma snažnim državama relativ-no skroman. Nasuprot tome, jedna Švedska, odnosno jedna Danska, ekonomski, takođe, moćne zemlje, s dugom tradicijom izdašne socijalne zaštite zaposlenih i ukupnog stanov-ništva preko javnog sektora, imaju veoma vi-soko fiskalno opterećenje.1

Fiskalno opterećenje (posebno relativno, ili efektivno) u BiH veoma je visoko, neza-visno od manjkavosti njegovog poređenja sa zemljama OECD-a. Ono je rezultat, iz-među ostalog, i činjenice da su mjesto i ulo-ga države u zadovoljavanju javnih potreba (tzv. opšta i zajednička potrošnja) u BiH, kao jednoj od socijalističkih zemalja, bili dominantniji nego u većini zemalja tržiš-ne orijentacije. Valja napomenuti da nivo fiskalnog opterećenja nije bio u skladu ni sa tadašnjom, u odnosu na sadašnje stanje značajnijom, ekonomskom snagom BiH. BiH je, naime, na početku zadnje deceni-je XX vijeka važila za srednje ekonomski razvijenu zemlju Evrope. Pogotovo to nije slučaj sada, u prvoj deceniji XXI vijeka, kada je ekonomska snaga BiH znatno niža i dostiže tek oko 2/3 ranijeg nivoa. Drugim riječima, BiH je, kao i većina ranijih soci-jalističkih zemalja, imala viši nivo fiskal-nog opterećenja u odnosu na svoje realne ekonomske mogućnosti i u odnosu na re-alni fiskalni potencijal privrede. Rigidnost naslijeđene značajne javne potrošnje i dalje

1 Koristeći različita godišta navedene statistike OECD-a, može se konstatovati da se podaci za pojedine zemlje i poje-dine godine razlikuju. U pitanju nije promjena metodologije, već detaljno naknadno utvrđivanje (provjeravanje) navede-nog parametra. Ipak, osnovni zaključci ostaju.

sector of goods and services. The high share of the public sector in these countries shows that the market mechanism is not able to al-ways meet all economic functions and that it requires the presence of the public sector.

The different numbers hide different ex-planations of political, economic, social and other nature. In Japan, South Korea and the United States, for example, private corpora-tions play a major role in the implementation of social security of employees, and the total households, and the level of fiscal burden in these three economically very powerful coun-tries is relatively modest. In contrast, a coun-try such as Sweden or Denmark, economical-ly powerful countries with a long tradition of generous social protection of employees and the total households over the public sector, have a very high fiscal burden.1

Fiscal burden (especially relative or effec-tive) in BiH is very high, regardless of the shortcomings of its comparison with OECD countries. It is the result of, among other things, the fact that the place and role of the state in meeting the public needs (i.e. general and joint consumption) in BiH, as one of the socialist countries, were more dominant than in most countries with market orientation. It should be noted that the level of fiscal bur-den was not in accordance with the then eco-nomic power of BiH, which was more impor-tant than it is nowdays. At the beginning of the last decade of the twentieth century, BiH was regarded as medium developed country of Europe. It is not the case now, in the first decade of the XXI century, when the eco-nomic strength of BiH is significantly lower, reaching only about 2/3 of the previous level. In other words, BiH, like most of the former socialist countries, had a higher level of fis-cal burden in relation to their real economic opportunities and in relation to the real fiscal potential of the economy. The rigidity of sig-nificant public spending legacy still survives

1 Using different years of these OECD statistics, it can be concluded that the data for each country and each year differ. It is not about a change of methodology, but rather a more detailed subsequent determination (verification) of the given parameter. Nevertheless, basic conclusions remain.


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u BiH opstaje i predstavlja jednu od ozbilj-nijih razvojnih smetnji.

U rijetkim istraživanjima fiskalnog opte-rećenja u regionu2 (u poređenju 15 zemalja centralne i istočne Evrope), izračunato je da je BiH u 2012. godini sa 48% poreskog op-terećenja u smom vrhu, odmah iza Mađarske 56% i Slovenije 50%. Albanija 30%, Turska 31% i Rumunija 32% imaju znatno manje poresko opterećenje od BiH. Rezultati svr-stavaju BiH među zemlje iznad prosječnog globalnog fisklanog opterećenja. Među anali-ziranim zemljama veći udio poreza u BDP-u od BiH imaju samo Slovenija i Mađarska. Zemlje koje imaju najmanje udjele poreza u BDP-u su Albanija i Turska. U poređenju sa BiH njihov udio poreza u BDP-u je gotovo dvostruko manji. Zbog jednostavnosti izra-čuna i dostupnosti podataka, udio poreza u BDP-u je često korišten pokazatelj ocjene po-reskog opterećenja pojedine zemlje. Međutim on zanemaruje čitav niz drugih aspekata koje valja uzeti u obzir kod ocjene poreskog op-terećenja, a to su: struktura privrede, razvije-nost institucionalnog sistema, nivo životnog standarda i sl. Iz toga razloga udio poreza u BDP-u može ponekad upućivati na pogrešne zaključke pogotovo ako se upoređuju zemlje različitog privrednog razvoja, strukture potra-žnje, institucionalnog kapaciteta, otvorenosti ekonomije, demografskih trendova i sl. Kako bi se uklonile eventualne manjkavosti ovog pokazatelja uputno je istražiti kakav je udio poreza u BDP-u u odnosu na poreski kapaci-tet ekonomije. Taj se omjer u literaturi naziva poreski napor, izračunava koliki je udio po-reza u BDP-u u odnosu na poreski kapacitet tih zemalja. Zemlje koje imaju poresko opte-rećenje manje od poreskog kapacitetav imaju i prostora za povećanje poreza.

Na kraju, kako bi se dobila prava slika efektivnog fiskalnog opterećenja u BiH, sva-kako bi trebalo (anketom) utvrditi efikasnost javnog sektora tj. javne uprave po pitanju trošenja prikupljenih poreza. Jer, kao što re-2 Jedno od takvih je napisao G. Buturac, Država i ekonomija – gdje je Hrvatska?, u Zborniku radova sa 22. tradicionalnogsavjetovanja „Ekonomska politika Hrvatske u 2015. godini“ održanog u Opatiji 12.-14. decembra 2014.

in BiH and is one of the most serious develop-mental difficulties.

In the rare studies on the fiscal burden in the region2 (compared to 15 countries in Central and Eastern Europe), it has been calculated that in 2012, BiH with a 48% tax burden was placed in the very top, just behind Hungary and Slove-nia, with 56% and 50%, respectively. Albania, Turkey and Romania with 30%, 31% and 32%, respectively, have a significantly lower tax bur-den from BiH. Results classify BiH among the countries with above the average global fiscal burden. Among the analyzed countries, only Slovenia and Hungary have a greater share of taxes in GDP than BiH. Albania and Turkey are the countries that have the least share of taxes in GDP. Compared with BiH their share of taxes in GDP is almost twice smaller. For simplicity of calculation and availability of data, the share of taxes in GDP commonly used indicator of assess-ment of the tax burden of each country. However, it ignores a number of other aspects that should be taken into account when evaluating the tax burden, namely: the structure of the economy, the development of the institutional system, the level of living standards and the like. For this reason, the share of taxes in GDP can sometimes lead to wrong conclusions, especially when comparing the countries with different economic develop-ment, the structure of demand, institutional ca-pacity, openness of the economy, demographic trends and the like. In order to remove any pos-sible shortcomings in this indicator it is appro-priate to investigate the share of taxes in GDP in relation to the tax capacity of the economy. This ratio is called the tax effort in the literature, and it calculates the share of taxes in GDP in relation to the tax capacity of these countries. Countries that have a tax burden less than the tax capacity have room to increase taxes.

Finally, in order to obtain a true picture of the effective fiscal burden in BiH, it should be necessary to definitely determine (by sur-vey) the efficiency of the public sector, i.e. the public administration in terms of spending the 2 One of these was written by G. Buturac, Država I ekonomi-ja-gdje je Hrvatska? in Proceedings of the 22 traditional counseling “Croatian Economic Policy in 2015”, held in Opatija, 12-14 December 2014.


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kosmo, javna uprava koja je racionalna i efi-kasna na strane javnih rashoda pomaže pri-vredu i stanovništvo i na taj način relaksira fiskalni teret.

SANDARDNI OKVIR FISKALNE ODRŽIVOSTI

Iako se za ocjenjivanje fiskalne održivosti koristi nekoliko kriterija, centar uobičajeno predstavlja teoretski okvir koji se fokusira na to da li se u daljoj budućnosti može na-staviti s tekućom fiskalnom politikom bez ugrožavanja vladine solventnosti i nemo-gućnosti otplate javnog duga. Solventnost se ocijenjuje uzimajući u obzir sva tekuća i buduća sredstva i obaveze, procjenjujući sveobuhvatni bilans stanja javnog sekto-ra. Ako su sredstva dovoljna za pokrivanje svih obaveza, stanje sadašnje fiskalne poli-tike se smatra održivim. Zahtjevi za infor-macijama kod takvog pristupa su ogromni, i često ih je teško u potpunosti obezbijediti. Uži pristup fiskalne održivost koristi ogra-ničenja konsolidovanog vladinog budžeta kao mjerilo prema kojem se određuje so-lventnost. U tom obimu literature, najjed-nostavniji pristup - racunovodstveni pri-stup - se fokusira na usklađenost fiskalne politike s određenim makroekonomskim ciljevima, održavajući postojeći omjer jav-nog duga i BDP-a konstantnim (ili u nekim slučajevima, dozvoljavajući povećanje tog omjera do nivoa koji se smatra podnošlji-vim i stabilizacijom nakon toga). Održivost se dostiže kada stopa rasta javnog duga ne prelazi stopu rasta nominalnog BDP-a, bar ne dugoročno. Iako ovaj pristup ne uklju-čuje optimalnost fiskalnog deficita, ocje-njivanje usklađenosti s makroekonomskim ciljevima daje kreatorima politike odgovor na pitanje koliki bi deficit trebao biti. Ovaj analitički instrument se koristi za ocjenjiva-nje koliko je daleko sadašnja fiskalna politi-ka od održivosti, koja se primarno definiše kao deficit potreban za stabilizaciju omjera duga . Analiza fiskalne održivosti počinje s ograničenjima budžeta u jednom periodu i

collected taxes. Because, as we said, the public administration that is rational and efficient to strain public expenditure helps economy and population and thus relaxes the fiscal burden.

STANDARD FRAMEWORK OF FISCAL SUSTAINABILITY

Although a number of criteria are used to assess the fiscal sustainability, usually the center is a theoretical framework that focus-es on whether it is possible to continue in the distant future with the current fiscal policy without jeopardizing the government’s sol-vency and inability to pay off the public debt. The solvency is assessed taking into account all current and future assets and liabilities, as-sessing the overall balance sheet of the public sector. If public funds are sufficient to cover all liabilities, the current state of fiscal poli-cy is considered sustainable. Requests for in-formation with such access are huge, and are often difficult to be fully provided. Narrower access to fiscal sustainability uses the limita-tions of the consolidated government budget as a paramount according to which solvency is determined. In this volume of literature, the simplest approach - Accounting approach - focuses on the alignment of fiscal policy with certain macroeconomic objectives, while maintaining the existing ratio of public debt to GDP ratio constant (or in some cases, al-lowing for an increase in this ratio to levels that are considered acceptable with stabili-zation thereafter). Sustainability is achieved when the rate of growth of public debt does not exceed the growth rate of nominal GDP, at least not in the long run. Although this ap-proach does not include the optimality of the fiscal deficit, the assessment of compliance with macroeconomic objectives gives policy-makers the answer to the question of what the deficit should be. This analytical instrument is used for the evaluation of how far from sus-tainability the current fiscal policy is, which is primarily defined as the deficit required to sta-bilize debt ratios. Analysis of fiscal sustaina-bility starts with the limits of the budget in a


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tri izvora javnog financiranja pored redov-nog poreskog sistema:

gde je Bt tržišna vrijednost vladinog duga u domaćoj valuti (neto od devizne rezerve), Gt i Tt vladini rashodi bez kamata i poreski priho-di, it je konačna kamata na vladin dug i Mt je nominalna novčana zaliha (monetarna baza). Primarni višak budžeta, St se definiše kao ukupni višak isključujući plaćanje kamata, ali uključujući vladinu emisiju novca. Jednači-na (1) predstavlja tri različita načina kako se može finansirati budžetski deficit: ulaskom u dug (strani ili domaći), monetarnom ekspan-zijom (emisija novca) i korištenjem devizne rezerve. U praksi, treći način se može koristiti samo u maloj mijeri i u kratkom vremenskom periodu.

Preračunavanjem jednačine (1) kao ome-ra BDP-a, izražava se promijena u odnosu duga i BDP-a:

gdje je b, m i s, omjeri javnog duga, nov-čane osnove i primarnog viška s BDP-om, dok je i konačna kamata na javni dug, p stopa inflacije i g realna stopa ekonomskog rasta. U racunovodstvenom okviru, primarni višak (ili deficit) se definiše kao odžriv, ako daje konstantan omjer duga i BDP-a, s obzirom na čvrste makroekonomske ciljeve i konstantne kamate. Stoga, se održiv omjer primarnog duga i BDP-a definiše postizanjem da Dbt, iznosi nula i ispuštanjem vremenskog ele-menta u jednačini (2):

U Bosni i Hercegovini, npr, monetarna i fi-skalna politika se vodi u okviru ograničenja aranžmana valutnog odbora. U okviru valut-nog odbora, vlada ne može uticati na stopu inflacije, p s obzirom da je ona određena stra-nom inflacijom kada je kurs fiksan. Vlada ta-

period and the three sources of public funding in addition to regular tax system:

where Bt is the market value of government debt in local currency (net of foreign exchange reserves), Gt and Tt are government expendi-tures excluding interest and tax revenues, it is the final interest rate on government debt and Mt is the nominal money supply (monetary base). The primary budget surplus, St is defined as the total surplus excluding interest payments but including government money issue. Equation (1) represents three different ways of financing the budget deficit: the entry in debt (foreign or domestic), monetary expansion (money emis-sion) and the use of foreign exchange reserves. In practice, the third method can be used only at small extent, and in a short period of time.

Transforming this equation (1) as ratios of GDP, expresses changes in relation debt to GDP:

where b, m i s, are public debt ratios, cash basis and the primary surplus to GDP, and i is final public debt interest, π is inflation rate and g is real rate of economic growth. In terms of accounting, the primary surplus (or deficit) is defined as sustainable if it gives the constant ratio of debt to GDP, given the strong mac-roeconomic objectives and constant interest. Therefore, the sustainable ratio of the primary sustainable debt to GDP is defined by achiev-ing that Δbt is zero and by dropping out the time element in the equation (2):

In Bosnia and Herzegovina, eg., monetary and fiscal policy is kept within the limits of the Currency Board Arrangements. In the CB context, the government can not influence the π rate of inflation since it is determined by for-eign inflation when the exchange rate is fixed.

Gt–Tt=Bt+ΔMt=-St+itBt-1 ...(1)

Δbt≡bt–bt-1=|it-(π+gt+πt gt)|bt–st+|(πt+gt+πt gt)/(1+gt)(1+πt)|mt ...(2)

s=|I-(π+g+πg)|b+|(π+g+πg)/(1+g)(1+π)|m ...(3)


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kođe nema uticaja na monetarnu osnovu, m s obzirom na to da mora zadovoljiti tražnju za novcem da bi održala fiksni kurs. U osnovi postoje dva instrumenta politike: primarni de-ficit, s, i realna stopa rasta, g. Kreatori politike mogu poboljšati fiskalnu održivost osigura-njem adekvatnog primarnog viška i vođenjem šire politike koja podstiče rast.

Jednačina (3) je najjednostavniji okvir za procjenu doslednosti fiskalne politike. Me-đutim, analiza dosljednosti korištenjem jed-načine (3) ima neka ograničenja. Na primjer, zanemaruje činjenicu da pored ograničenja solventnosti, zemlja može imati i ograničenje pozajmljivanja. Kreditori možda neće htje-ti ili moći produžiti javni dug. Drugo, nema očiglednog elementa cirkularnosti. Neke od varijabli korištenih za izračunavanje indika-tora solventnosti zavise istovremeno od sta-nja fiskalne solventnosti. To se jasno vidi s kamatama. Što su više kamate, potreban je veći primarni višak za stabilizaciju duga. Me-đutim, indikatori solventnosti takođe utiču na kamatne stope do mjere u kojoj izražavaju ri-zik od neplaćanja. Kao rezultat, indikatori so-lventnosti zavise od tih marži, a marže zavise od solventnosti. Ovaj tip cirkularnosti obično vodi ka višestrukoj ravnoteži. Paralelna anali-za se može uraditi s drugim varijablama, kao što su kurs, kamata i stopa rasta. Nažalost, nema načina da se ova cirkularnost prekine i numeričke procjene treba posmatrati samo kao grube i približne.

ZAKLJUČAK

Uloga države u ekonomiji u BiH su uve-liko pridonijeli procesi tranzicije, globa-lizacije, integracije i liberalizacije tržišta. Ekonomska kriza dodatno je podstakla ra-sprave o ulozi države u ekonomiji. Obilježje čitavog procesa je sve naglašenija potreba za prilagođavanjem i restrukturiranjem držav-nog sektora na način da se prihvate načela konkurentskog nadmetanja. Uz to, sve su izraženija očekivanja za kvalitetnijim anga-žmanom države, ne samo u područjima koje je ona dosada pokrivala, već i u nekim pot-

The government also has no impact on the m monetary base since it has to meet the demand for money in order to maintain a fixed exchange rate. There are basically two policy instruments: the primary deficit, s, and the real growth rate, g. Policy makers can improve the fiscal sustain-ability by providing adequate primary surplus and a broader policy that encourages growth.

Equation (3) is the simplest framework for assessing fiscal policy. However, consistency analysis by using equation (3) has some lim-itations. For example, it ignores the fact that in addition to solvency constraints, the country can have a borrowing limit. Creditors might not want or be able to extend the public debt. Second, there is no obvious element of circu-larity. Some of the variables used to calculate the indicators at the same time depend on the solvency of the state of fiscal solvency. This is clearly seen in the case of interest. The higher the interest is, the higher primary surplus to sta-bilize the debt is required. However, solvency indicators also affect the interest rate to the ex-tent that they express the risk of non-payment. As a result, the indicators of solvency depend on these margins, and margins depend on the solvency. This type of circularity usually leads to multiple equilibria. A parallel analysis can be done with other variables, such as exchange rate, interest rates and growth rates. Unfortu-nately, there is no way that this circularity is interrupted and numerical estimates should be viewed only as rough and approximate.

CONCLUSION

The role of the state in the economy in BiH has greatly contributed to the process of tran-sition, globalization, integration and market liberalization. The economic crisis has accen-tuated the debate on the role of the state in the economy. A characteristic feature of the whole process is the increasingly pronounced need for adjustment and restructuring of the public sector in a way to accept the principle of competitive bidding. In addition, expectations for quality in-volvement of the state are more and more pro-nounced, not only in areas which it has covered


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puno novim područjima. Ekonomska kriza prisutna zadnjih 6 godina u BiH dodatno se produbljuje povećavanjem državnih rasho-da, budžetskog deficita i značajnim rastom zaduženosti. Sve veći dio proizvodnje je potrebno izdvajati za otplatu glavnice i ka-mata. Dosadašnje povećavanje zaduženosti nije ekonomski opravdano, jer nije dovelo do rasta investicija i bruto domaćeg proizvo-da, već je bilo usmjeravano na povećavanje tekuće potrošnje. Gomilanje deficita i zadu-ženosti izaziva pad kreditnog rejtinga u ino-stranstvu, razvoj pesimističnih očekivanja i nesklonost ulaganjima. Istovremeno, uslovi velike zaduženosti nameću restriktivni ka-rakter fiskalne politike (povećanje poreskog opterećenja!) što se u kratkom roku može negativno odraziti na ekonomsku aktivnost. Put izlaska iz recesije je u podsticanju inve-sticione potrošnje i izvoza za što je između ostaloga potrebno poreski rasteretiti ekono-miju ili bar neke sektore i ciljane privredne aktivnosti. Zemlje koje imaju manje poresko opterećenje realizuju veće stope privrednog rasta. Pojedini rezultati analize se potvrđu-ju u percepciji građana o državnom sektoru u BiH. Traži se manji javni sektor, koji će biti jeftiniji i pružati znatno kvalitetniji nivo javnog dobra i usluge.

LITERAURA

Buturac, G. (2014). Država i ekonomija – gdje je Hrvatska?. U Zborniku Ekonomska poli-tika Hrvatske u 2015. godini (str. 513-540). Opatija: Hrvatsko društvo ekonomista.

Dautbašić, I. (2004). Finansije i Finansijsko pravo. Sarajevo: Editio iuristica.

OECD. (2014). Revenue Statistics of OECD Member Countries 1965-2005. Paris: Autor.

Stojanović, A. i Raičević, B. (2013). Javne finansije. Sarajevo: Revicon.

so far, but also in some completely new areas. The economic crisis present during last 6 years in BiH has further deepened by increasing gov-ernment expenditure, budget deficit and a sig-nificant increase in indebtedness. An increasing part of the production is required to be allocated for repayment of the principal and interest. The previous increase in debt is not economically justified, because it has not led to investment and GDP growth, but it was directed to increase current spending. The accumulation of defi-cits and debt causes a drop in the credit rating abroad, the development of pessimistic expecta-tions and reluctance to investments. At the same time, conditions of high indebtedness impose restrictive nature of fiscal policy (increasing the tax burden!) that in the short term can have negative effects on economic activity. The way out of the recession is in encouraging invest-ment spending and exports, which inter alia re-quires the tax load relaxation of the economy, or at least of some targeted sectors and economic activities. Countries that have lower tax burden realize higher rates of economic growth. Some analysis results are confirmed in the percep-tion of citizens about the public sector in BiH. They seek a smaller public sector, which will be cheaper and provide significantly higher quality of public goods and services provision.

LITERATURE

Buturac, G. (2014). State and economy - where is Croatia?. Ekonomska politika Hrvatske u 2015. godini (str. 513-540). Opatija: Hrvatsko društvo ekonomista.

Dautbašić, I. (2004). Finance and Financial Law. Sarajevo: Editio iuristica.

OECD. (2014). Revenue Statistics of OECD Member Countries 1965-2005. Paris: Autor.

Stojanović, A. i Raičević, B. (2013). Public finances. Sarajevo: Revicon.


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REZIME

Prema kriterijumima koji se primjenjuju u Evropskoj uniji za ruralna područja Bosna i Hercegovina je pretežno ruralna zemlja. Približno tri četvrtine njene teritorije čine ruralna prostranstva na kojima živi približ-no polovina stanovništva. Jedan od najvećih strukturno razvojnih problema bosansko-her-cegovačkog društva danas jeste brzo sma-njivanje seoskog stanovništva (depopulacija sela). Populaciona politika u ruralnim po-dručjima bi se morala zasnivati na odgova-rajućoj ekonomskoj, agrarnoj, regionalnoj razvojnoj i kulturnoj politici-bitno različitoj od dosadašnje koja je mlade ljude istiskivala iz sela, poljoprivrede i drugih djelatnosti koje se uspješno razvijaju na ruralnim područjima razvijenih zemalja. Budući da se nezaposle-nost u Bosni i Hercegovini popela na nepri-hvatljivo visoku stopu od 42,8% i da se naj-veći broj nezaposlenih regrutuje direktno ili indirektno sa ruralnih područja, neophodno je tražiti rješenja za potpuno obrnut proces kakav kreiraju i podstiču mnoge zemlje, a po-sebno one koje žele zadržati ili postići ubrzan privredni rast.

Ključne riječi: ruralna područja, ruralni razvoj, održivi razvoj, integralni razvoj, preduzetništvo.

UVOD

Razvoj ruralnog preduzetništva predstav-lja novu razvojnu filozofiju agrobiznisa i

SUMMARY

According to the criteria applied in the EU for the rural areas, Bosnia and Herzegovi-na is a predominantly rural country. About three-quarters of its territory consists of ru-ral expanses where about half the population lives. One of the biggest structural and de-velopment problems of the BiH society today is a rapid decreasing of the rural population (depopulation of villages). Population policy in rural areas should be based on appropri-ate economic, agricultural, regional, devel-opment and cultural policy-bit different from the previous one which squeezed young peo-ple out of the village, agriculture and other activities that are successfully developed in the rural areas of developed countries. Since the unemployment rate in Bosnia and Herze-govina climbed to an unacceptably high rate of 42,8% and that the largest number of un-employed are recruited directly or indirectly from rural areas, it is necessary to seek solu-tions to fully reversed process created and en-couraged by many countries, especially those that want to maintain or achieve rapid eco-nomic growth.

Keywords: rural areas, rural development, sustainable development, integral development, entrepreneurship.

INTRODUCTION

The development of rural entrepreneurship represents a new development philosophy of

RURALNA POLITIKA EVROPSKE UNIJE - ISKUSTVA I POUKE ZA BOSNU I HERCEGOVINU

RURAL POLICY OF THE EUROPEAN UNION - EXPERIENCES AND LESSONS FOR BOSNIA AND HERZEGOVINA

Miodrag LukićVlada Republike Srpske, Banja Luka, Bosna i Hercegovina

Government of Republic of Srpska, Banja Luka, Bosnia and Herzegovina

Stručni članak DOI 1515/eoik-2015-0030, UDK 338.43:334.73(497.6)(4-672EU) Professional paper

Vol. 4, No 1, 2016ISSN 2303-5005


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drugih radno intenzivnih djelatnosti (turi-zam i druge uslužne djelatnosti, sitna indu-strija, domaća radinost i drugo) u Evropskoj uniji. Riječ je o novom konceptu društve-no-ekonomskog razvoja, koji je razrađen u teoriji i praksi razvijenih zemalja. Kod nas na žalost do sada nije postojala konzisten-tna i dugoročna politika ruralnog razvoja, kao ni razvoja preduzetništva, a tek se sad stvara dugoročna strategija ruralnog razvo-ja. Francuska je prva kreirala novi model in-tegralnog ruralnog razvoja. Počelo se kroz prostorno planiranje. Pozitivni efekti su se odmah vidjeli, pa je osamdesetih godina prošlog vijeka godišnja stopa nestajanja po-rodičnih farmi svedena na samo dva odsto (Popović, Zakić i Stojanović, 2009, str. 63). U Austriji je ovaj koncept predstavljen kroz razvoj planinskih područja, a Italija je u ru-ralnu fazu ušla preko reforme strukturnih fondova krajem osamdesetih godina prošlog vijeka. Portugalija i Irska počeli su modernu ruralnu fazu u posljednjoj deceniji XX vije-ka kroz integralne projekte. Za manje razvi-jene zemlje, kakva je i Bosna i Hercegovina, poučan je primer Španije koja je doživjela vrlo intenzivno ulaganje u manje industrij-ske pogone na ruralnom području. Rezultati su vidljivi u otvaranju novih radnih mjesta i korišćenju prirodnih resursa na ruralnim te-ritorijama. Zanimljiva su i iskustva Švajcar-ske u podršci malim porodičnim farmama, maloj privredi u cjelini, posebno razvoju turizma u ruralnim sredinama. Provođenje efikasne ruralne politike može biti primjer kompatibilnosti agrarne, ruralne, regionalne i globalne razvojne politike. Osnovna ka-rakteristika švajcarskog pristupa je domina-cija regionalnog nad sektorskim. Slovenija je razvila disperzirani model, prema kome su veliki proizvodni sistemi imali centralni komercijalni i istraživački tim na jednom mjestu, ali su desetine pogona bile locirane u seoskim naseljima. Taj se sistem pokazao uspješnim i u tranziciji, dok su se velike bo-sansko-hercegovačke fabrike u gradovima pokazale ekonomski neodrživim. Za Bosnu i Hercegovinu je posebno poučno iskustvo

agribusiness and other labour-intensive activi-ties (tourism and other service industries, small industries, cottage industry, etc.) in the Europe-an Union. This is a new concept of socio-eco-nomic development, which has been worked out in theory and practice of developed coun-tries. In our country, unfortunately, so far there has been no consistent long-term policy of rural development, as well as the development of en-trepreneurship, and only now a long-term rural development strategy has been in the process of development. France is the first which launched a new model of integrated rural development. It started through spatial planning. Positive effects were seen immediately, so in the eighties of the last century, the annual rate of disappearance of family farms was reduced to just two per-cent (Popović, Zakić and Stojanović, 2009, p. 63). In Austria, this concept was presentedthrough development of mountain areas, and Italy entered the stage of rural reform through the reform of structural funds at the end of the eighties of the previous century. Portugal and Ireland began a modern rural stage in the last decade of the twentieth century through inte-grated projects. For less developed countries, such as Bosnia and Herzegovina, an instruc-tive example is Spain which experienced a very intensive investment in small scale industrial plants in rural areas. The results are evident in the creation of new jobs and the use of natural resources in rural territories. The Swiss expe-riences are also interesting in supporting small family farms, small businesses in general, espe-cially the development of tourism in rural areas. The implementation of an effective rural policy can be an example of compatibility of agrarian, rural, regional and global development policy.

The main characteristic of the Swiss approach is the domination of the regional over the sec-toral. Slovenia has developed a dispersed mod-el, under which the large production systems had a central commercial and research team in one place, but dozens of facilities were lo-cated in rural areas. This system proved suc-cessful in transition as well, while the large Bosnian-Herzegovinian plants in cities proved economically unsustainable. The experience

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Irske, koja je u Evropsku ekonomsku za-jednicu ušla 1973. godine, kao nerazvijena zemlja. Irska je 2014. godine dostigla na-cionalni dohodak po stanovniku od 32.900 evra (Hrvatska turistička zajednica, 2015). Za kratko vreme ova zemlja je ostvarila ne samo impresivan privredni razvoj, već i ra-dikalnu društvenu transformaciju. Od izra-zito agrarne i tradicionalno imigrantske ze-mlje, ona je dostigla nivo visoko razvijene postindustrijske imigrantske zemlje. Recept uspjeha je i u tome što su Irci shvatili, na početku tranzicije, da ruralni razvoj nije si-nonim za poljoprivredni razvoj. Integracija ruralnih područja išla je kako preko poljo-privrednih tako i nepoljoprivrednih djelat-nosti. Zahvaljujući čitavom nizu reformskih akata iz devedesetih godina prošlog vijeka, donijetih u cilju poboljšanja ekonomske i socijalne kohezije, ruralna područja postaju sve više privlačna za različite vrste biznisa, naročito za one koji nisu dovoljno konkuren-tni u prenaseljenim urbanim centrima. Otva-ranje mogućnosti za nove poslove počelo je da privlači sve veći broj ljudi u nekada za-postavljena ruralna područja, kao područja života, rada i življenja, na koja se ne gle-da više sa rezignacijom. Održivost ruralnog razvoja, po novom konceptu, ne ogleda se samo u očuvanju kvaliteta prirodnih resursa i biodiverziteta, već i u očuvanju socijalnog i kulturnog diverziteta, kao osnove opstan-ka. Istraživanje je u najvećoj mjeri usmjere-no na iskustva Evropske unije u cilju kreira-nja adekvatnog modela ruralnog razvoja za potrebe i prilike u Bosni i Hercegovini.

SAVREMENA RURALNA POLITIKA EVROPSKE UNIJE

Koncept integralnog ruralnog razvoja pred-stavlja najnovije poglavlje teorije privrednog razvoja. Kao i prethodni koncepti privrednog razvoja, ima svoje osnovne pokretače među kojima značajno mjesto pripada pojavi odre-đenih vrsta kriza (Popović, Zakić i Stojano-vić, 2009, str. 9). Svojevrsna preteča ovog koncepta nalazi se u intervenciji države to-

of Ireland is particularly instructive for Bosnia and Herzegovina, which entered the European Economic Community in 1973 as a backward country. Today it has reached national income per capita of 32.900 euros (Hrvatska turistička zajednica, 2015). For a short time this country has achieved not only an impressive economic development, but also a radical social transfor-mation. From predominantly agrarian and tradi-tionally immigrant country, it has reached a lev-el of highly developed postindustrial immigrant country. The recipe of success is also in the fact that the Irish people have realised, at the begin-ning of the transition, that rural development is not synonymous with agricultural development. Integration of rural areas went through both ag-ricultural and non-agricultural activities. With a series of reform laws from the nineties of the last century, adopted in order to improve economic and social cohesion, rural areas are becoming more attractive for different types of businesses, especially for those which are not competitive enough in overcrowded urban centers. Opening of opportunities for new business began to at-tract an increasing number of people in formerly neglected rural areas, as areas of life, work and living, which are not seen with resignation as before. Sustainability of rural development, un-der the new concept, is not only reflected in the preservation of quality of natural resources and biodiversity, but also in the preservation of so-cial and cultural diversity, as the basis of surviv-al. The research is mainly focused on experienc-es of the European Union in order to create an adequate model of rural development for needs and circumstances in Bosnia and Herzegovina.

CONTEMPORARY RURAL POLICY OF THE EUROPEAN UNION

The concept of integrated rural develop-ment represents the latest chapter of the theory of economic development. Like the previous concepts of economic development, it has its main drivers where significant place belongs to appearance of certain types of crises (Popović, Zakić and Stojanović, 2009, p. 9). A kind of forerunner of this concept is the intervention

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kom krize dalekih 1930-tih, kao reagovanje na do tada vladajući koncept ekonomskog liberalizma oličenog u doktrini laissez-fa-ire. Osnovni problem ruralnog svijeta u ne-razvijenim zemljama ispoljava se na relaciji „hrana-siromaštvo-populacija“ Ruralni pro-blem industrijski razvijenih zemalja se javlja kao posljedica veoma ubrzanog egzodusa iz ruralnih područja tokom dekada 1950-1970. godina, gdje su bile skoncetrisane male po-rodične farme. Sam koncept ruralnog razvoja dugo je vezivan za poljoprivredu (sektorski pristup) da bi na kraju dvadesetog vijeka do-bio konačnu potvrdu o daleko širem poimanju ruralnosti u zemljama razvijene tržišne eko-nomije (Zakić i Stojanović, 2008, str. 513-521). Suština integralnog ruralnog razvoja se odnosi da distribucija populacije ne bude orijentisana na urbana područja. Da bi se ovo spriječilo u okviru projekcija integralnog ru-ralnog razvoja posebna pažnja je posvećivana analizi demografskog pritiska, zapošljavanja, kreiranja radnih mjesta i ekonomskog bla-gostanja. U većini OECD zemalja poljopri-vreda kao primarna djelatnost, zahvaljujući tehničko-tehnološkom progresu, zapošljava sve manji broj ljudi. Zato se skoro sva ru-ralna područja preorijentišu na poslovanje u sekundarnom i tercijalnom sektoru (Ibidem). U diverzifikaciji ruralne ekonomije mala i srednja preduzeća su se pokazala kao dobra opcija u dostizanju ekonomske nezavisnosti radno sposobne populacije. Osnovi politike ruralnog razvoja u EEZ postavljeni su još da-leke 1968. godine Manšoltovim planom koji predstavlja socio-strukturnu direktivu. Ovaj početak se vezuje za projekte modernizaci-je poljoprivrede kroz strukturna poboljša-nja, prije svega, koncentraciju u farmerskom sektoru i smanjenje troškova. Manšoltovim memorandumom iz 1972. godine data je kon-kretna forma usvajanjem tri socio-strukturne direktive kojima se dalje inisistira na moder-nizaciji poljoprivrednih gazdinstava, motivi-sanju drugih aktivnosti izvan poljoprivrede i poboljšanim kvalifikacijama farmera. Ovim horizontalnim mjerama pridodate su sljedeće regionalne i sektorske mjere: (1) formiranje

of the state during the crisis in distant 1930s, as a reaction to the hitherto dominant concept of economic liberalism embodied in the doc-trine of laissez-faire. The main problem of the rural world in underdeveloped countries is manifested in the relation “food-pover-ty-population“. Rural problem of industrial-ly developed countries occurs as a result of a very rapid exodus from rural areas during the decades 1950-1970, where small family farms were concentrated. The very concept of rural development has long been connected with ag-riculture (sectoral approach) and at the end of the twentieth century, it received final confir-mation of the much broader notion of rurality in countries with developed market economy (Zakić and Stojanović, 2008, p. 513-521). The essence of integrated rural development relates to that the distribution of the population is not focused on urban areas. In order to prevent this in the context of projections of the integral ru-ral development, special attention was paid to the analysis of demographic pressure, employ-ment, job creation and economic prosperity. In most OECD countries, agriculture, as the pri-mary activity, thanks to the technical and tech-nological progress, employs fewer and fewer people. Therefore, almost all rural areas reor-ient on the business in the secondary and ter-tiary sectors (Ibidem). In diversification of the rural economy, small and medium enterprises have proved to be a good option in achieving economic independence of the working popu-lation. The bases of rural development policy in the EEC were set back in 1968 in the Man-sholt Plan which represents the socio-structural directives. This beginning is linked to projects of agriculture modernisation through structur-al improvements, above all, the concentration in the farming sector and reduction of costs. The concrete form was given by the Mansholt Memorandum from 1972 by adopting three socio-structural directives which further insist on the modernisation of agricultural holdings, motivating other activities outside of agricul-ture and improved qualifications of farmers. The following regional and sectoral meas-ures were attached to these horizontal meas-


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proizvođačkih grupa za voće i povrće, (2) podrška poljoprivredi u planinskim i nekim manje razvijenim područjima i (3) poboljša-nje uslova prerade i plasmana poljoprivrednih proizvoda (Mirjanić, 2006, str. 195-239). Za utemeljenje koncepta integralnog ruralnog ra-zvoja od posebnog značaja bila je mjera koja se odnosi na poljoprivredu brdsko-planinskih i manje razvijenih područja.

Posmatrana sa stanovišta integralnog rural-nog razvoja sadržina Manšoltovog plana se može svesti na sljedeće (Fennel, 1997, str. 93-97; 207-240): 1. ubrzanje procesa adaptacije agrarnih

struktura novim uslovima subvencionisa-nja poljoprivrednih proizvoda;

2. ukazivanje na potrebu utvrđivanja postoje-ćih regionalnih razlika kako bi se mogle for-mulisati mjere za podršku manje razvijenim(pretežno ruralnim) područjima i to ne samou domenu poljoprivrede, već i u drugim ak-tivnostima koje čine ruralnu ekonomiju.

Ocjenjujući značaj Manšoltovog memoran-duma sa stanovišta značaja za zvanično lan-siranje koncepta integralnog ruralnog razvoja na prostoru ujedinjene Evrope treba istaći či-njenicu da je počev od druge polovine 1970-tih, došlo do ublažavanja ruralnog egzodusa, ili bolje rečeno do obrnute migracije-iz urba-nih u ruralna područja.

Uspješna politika ruralnog razvoja smatra se ona koja ostvaruje sljedeće ciljeve, odno-sno omogućuje određenim ruralnim područji-ma da (Zakić i Stojanović,2008, str. 513-522): 1. zadrže svoju populaciju i unutar nje život-

no vitalnu strukturu;2. diverzifikuju svoju ekonomsku osnovu

izvan primarnog sektora održavajući, iličak povećavajući stope zaposlenosti kakobi apsorbovali viškove radne snage u pri-marnom sektoru;

3. ujednače ruralne i urbane stope siromaštvai nezaposlenosti uz nastojanje da omogućeprioritetno zapošljavanje žena i omladine;

4. imaju što lakšu pristupačnost osnovnimuslugama koje čine život u ruralnim sre-dinama atraktivnijim;

ures: (1) The formation of producer groups for fruits and vegetables, (2) Supporting farming in mountain and certain less developed areas, and (3) Improving conditions of processing and placement of agricultural products (Mirja-nić, 2006, p. 195-239). The measure relating to agriculture of mountainous and less developed areas was of particular importance to establish the concept of integral rural development.

Viewed from the standpoint of integrated rural development, contents of the Mansholt Plan can be summarised as follows (Fennel, 1997, p. 93-97; 207-240): 1. Speeding up the process of adaptation of

agrarian structures to the new conditionsof subsidizing agricultural products;

2. Pointing to the need to establish the ex-isting regional differences in order to beable to formulate measures to support lessdeveloped (mostly rural) areas, not onlyin agriculture but also in other activitiesthat make up the rural economy.

Assessing the significance of the Mansholt Memorandum from the standpoint of signifi-cance for the official launch of the concept of integrated rural development in the area of unit-ed Europe, the fact should be emphasized that from the second half of the 1970s, there was a mitigation of the rural exodus, or better said, the reverse-migration from urban to rural areas.

Successful rural development policy is the one which achieves the following goals, i.e. allows certain rural areas to (Zakić i Stojano-vić,2008, p. 513-522): 1. Retain their population and the vital struc-

ture within it;2. Diversify their economic base beyond the

primary sector while maintaining, or evenincreasing the employment rate in orderto absorb surplus of labour force in theprimary sector;

3. Balance rural and urban poverty and un-employment rates with an effort to pro-vide priority hiring of women and youth;

4. Have easier accessibility to basic servic-es that make life in rural areas more at-tractive;


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5. proširuju imovinsko-vlasničke struktureinicirajući osnivanje malih i srednjih pre-duzeća na bazi lokalnog finansiranja;

6. održavaju fizičko i mentalno zdravljeruralne populacije na istom nivou kao iizvan ruralnih područja;

7. glavni akteri područja rade zajedno naostvarenju zajedničkih ciljeva na bazi do-govorenog sistema vrijednosti stvorenogprema pristupu odozdo- na gore;

8. odgovaraju za svoj vlastiti razvoj neočekujući da to čini neko drugi umje-sto njih.

Kriza zaposlenosti u urbanom dijelu eko-nomije znatno utiče na dalji egzodus ruralne populacije. Porast industrijske nezaposleno-sti migraciju selo-grad čini sve težom. Tako će se javiti i obratni put migracije. Mnogi će svoje aktivnosti početi da „sele“ iz urba-nih u ruralna područja. Sve ovo predstavlja osnovu za utemeljenje novog koncepta ru-ralnog razvoja u EEZ. Razvojni put od Za-jedničke agrarne politike (1957) do Politike ruralnog razvoja u ujedinjenoj Evropi bio je dug preko 30 godina (Mirjanić, 2006, str. 201-219). Za zvanični početak Politike ru-ralnog razvoja na ovome prostoru uzima se godina prezentacije dokumenta „Budućnost ruralnog društva“ tj. 1988. godina. Posma-trano sa stanovišta utemeljenja Zajedničke agrarne politike, može se konstatovati da je ovim poduhvatom evropski ruralni prostor doživio jednu od najradikalnijih promjena u svojoj istoriji. Pored opštih pristupa politici ruralnog razvoja na nivou EU mnoge zemlje njene članice primjenjuju i nacionalne pri-stupe u ovom domenu. Kao primjeri dobre prakse su Engleska, Švedska i Irska. U En-gleskoj dominiraju tri cilja ruralne politike: (1) ekonomski i socijalni preporod područja sa najvećim potrebama, (2) socijalna prav-da za sve-što se naročito odnosi na obez-bjeđenje adekvatnog pristupa uslugama i ostalim potrebama ruralne populacije i (3) povećanje sistema vrijednosti sela i zaštita prirodne okoline u korist sadašnjih i budu-ćih generacija. U Švedskoj ruralna politika je sastavni dio regionalne politike koja teži

5. Extend the property-ownership structure byinitiating the establishment of small and me-dium enterprises based on local funding;

6. Maintain physical and mental health ofthe rural population at the same level asthe outside of rural areas;

7. The main actors of the area work togeth-er toward common goals, based on theagreed value system created by the bot-tom-up approach;

8. Be responsible for their own develop-ment, not expecting that someone elsedoes it for them.

The crisis of employment in the urban part of the economy significantly influence fur-ther exodus of the rural population. The rise in industrial unemployment makes rural-ur-ban migration more difficult. So shall occur even reverse path migration. Many will start to „move” their activities from urban to rural areas. All this forms the basis for the founding of a new concept of rural development in the EEZ. The development path from the Common Agricultural Policy (1957) to the Rural Devel-opment Policy in the united Europe was long over 30 years (Mirjanić, 2006, p. 201-219). For the official start of the Rural Development Pol-icy in this area, the year of presentation of the document „The future of rural society” is taken, i.e. 1988. From the perspective of the founding of the Common Agricultural Policy, it may be concluded that European rural area experienced one of the most radical changes in its history by endeavor. In addition to general approaches to rural development policy at EU level, many countries its members also apply national ap-proaches in this field. As examples of good practice are England, Sweden and Ireland. In England, three objectives of rural policy dom-inate: (1) Economic and social rebirth of areas with the greatest needs, (2) Social justice for all - especially regarding the provision of adequate access to services and other needs of the rural population, and (3) Increase the value system of villages and protection of natural environment for the benefit of present and future generations. In Sweden, rural policy is an integral part of re-gional policy which aims to create conditions


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kreiranju uslova za održivi privredni rast, jednakost i slobodu izbora tako da se stvore slični životni uslovi za sve građane zemlje. Irska je među prvim evropskim zemljama izgradila vlastitu strategiju za vođenje ru-ralne politike koja se identifikuje sa predno-stima življenja na selu.

IRSKO ISKUSTVO RURALNOG RAZVOJA

Početkom osamdesetih godina, Irska je bila u sveopštoj krizi, koju je naročito obilježavala velika nezaposlenost, ali i nizak nacionalni do-hodak, visoka inflacija, nerazvijena infrastruk-tura, te odsustvo iole značajnijih investicionih ulaganja. Kada je ušla u Evropsku ekonomsku zajednicu (1973. godine) BDP po stanovniku Irske je iznosio tek 65% od prosjeka Zajedni-ce, da bi već 1997. godine on iznosio 102%, 2000. godine 115%, a 2014. godine čak 134% od tog prosjeka. Irska godišnje izvozi robe i usluga u vrijednosti od gotovo stotinu milijardi evra, od čega je čak jedna trećina iz oblasti in-formacionih tehnologija. Irska je najveći svjet-ski izvoznik softvera, a svaki treći kompjuter, koji se proda u Evropi, proizveden je u Irskoj. U oblasti informacionih tehnologija je zaposle-no oko stotinu hiljada ljudi, od čega oko po-lovine u stranim kompanijama, kao što su Del, Microsoft, Intel, itd.

To je zemlja sa najmlađim stanovništvom u Evropi. Čak 41,2% njenih stanovnika je mla-đe od 25 godina, a gotovo 70% je mlađe od 45 godina. Kada je ušla u EEZ, Irska je izvo-zila manje od 30% bruto domaćeg proizvo-da, a 2014. godine je on čak veći i od 75%, po čemu je irska privreda postala jedna od najotvorenijih u Evropi. Još važnije je da je struktura izvoza bitno izmijenjena. Umjesto ranije uglavnom poljoprivrednih proizvoda, sada su to najvećim dijelom proizvodi i uslu-ge visoke tehnologije. U posljednjih dvade-set godina udio američkih ulaganja u Irsku se povećao oko pet puta. I ovde su, pored nekih vanekonomskih razloga, ipak presudni bili relativno obrazovana i jeftina radna snaga, niske poreske stope uopšte i posebno na pro-

for sustainable economic growth, equality and freedom of choice so as to create similar living conditions for all citizens of the country. Ireland was among the first European countries to de-velop its own strategy for the management of rural policy that identifies with the advantages of living in the countryside.

IRISH EXPERIENCE OF RURAL DEVELOPMENT

In the early eighties, Ireland was in an all-over crisis, which was particularly marked by high unemployment and low national income, high inflation, underdeveloped infrastructure, and the absence of even remotely significant investments. When it joined the European Eco-nomic Community (1973) Ireland’s GDP per capita amounted to only 65% of the Communi-ty average, and already in 1997 it amounted to 102%, 115% in 2000, and in 2014 even 134% of this average. Ireland annually exports goods and services valued at nearly one hundred bil-lion euros, of which one third in the field of information technology. Ireland is the world’s largest exporter of software, and every third computer, which is sold in Europe, is produced in Ireland. In the field of information technol-ogy around one hundred thousand people is employed, of which about half in the foreign companies, such as Dell, Microsoft, Intel, etc.

It is the country with the youngest popula-tion in Europe. Even 41.2% of its population is younger than 25 years and almost 70% are under the age of 45 years. When it entered the EEC, Ireland exported less than 30% of GDP, and today it is even greater than 75%, after which the Irish economy has become one of the most open in Europe. More important is that the ex-port structure has significantly changed. Instead of the earlier mainly agricultural products, now there are mainly products and services of high technology. In the last twenty years, the share of US investment in Ireland has increased about five times. Here too, along with some non-eco-nomic reasons, however, these were crucial: rel-atively educated and cheap labour, low tax rates in general and especially on profits, and signifi-


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fite, te značajna ulaganja u infrastrukturu, i to kako onu fizičku, tako i onu institucionalnu. U svemu ovome su, bez sumnje, što direktno, što indirektno, ogroman udio imala i sredstva strukturnih fondova Evropske unije. Ona su najviše i bila usmjerena u razvoj infrastruktu-re i obrazovanje, odnosno u podizanje kvali-teta ljudskog kapitala, te u institucionalni ra-zvoj. Svaka država koja je dobijala sredstva putem strukturalnih fondova Evropske unije, odnosno pretendovala da ih dobije, morala je da uradi kompleksan program razvoja. To je, činila i Irska. Ovaj program obuhvatao je detaljan opis socioekonomskog stanja, jasnu dijagnozu osnovnih prepreka bržem razvoju, spisak mjera koje će pomoći savladavanju ovih prepreka i smanjivanju jaza između ra-zvijenih i nerazvijenih područja. U slučaju Ir-ske, ona je u cjelini tretirana kao nerazvijeno područje koje treba restrukturirati. Sredinom devedesetih su se počeli pokazivati izvan-redni efekti ulaganja u ove programe. Bitan dio te strategije i zavidnih rezultata koje je postigla Irska u svom razvoju u cjelini je-ste bez sumnje, adekvatna politika ruralnog razvoja. Irska i dalje ima relativno brojnu ruralnu populaciju. Naime, oko 48% ljudi i dalje živi van većih gradskih centara, a poljo-privredom se i dalje bavi čak 22% aktivnog stanovništva na ovim područjima (Commin i saradnici, 2001, str. 21-25). Ova strategija je podjednako pokrivala najmanje 4 aspekta razvoja ruralnih područja, i to: poboljšanje infrastrukture, diverzifikaciju djelatnosti far-mi, stvaranje novih radnih mjesta i razvoj lo-kalnih zajednica. Najkraće rečeno, cilj je bio pomjeranje od konvencionalnog farmerstva ka diverzifikaciji djelatnosti farmi, odnosno proširivanje njihovih aktivnosti, kako u okvi-ru tako posebno van poljoprivrede (u oblasti turizma, zanatstva, usluga, zaštite čovjekove okoline i lokalnog naslijeđa). Privlačeći stra-ne investicije, posebno one direktne, bitno je uvećan broj i snaga domaćih, malih i sred-njih, preduzeća, pa i onih vezanih za lokal-ni ruralni biznis, u čemu je značajnu pomoć pružala Irska farmerska organizacija (IFA). Kao izrazito pozitivan primjer uspješnog ru-

cant investments in infrastructure, both physical one and institutional one. In all of this, without a doubt, both directly and indirectly, the struc-tural funds of the European Union had a huge share in all of this. These were mostly focused on development of infrastructure and education, i.e. in raising the quality of human capital, and in institutional development. Any state which received funding through the structural funds of the European Union, or aspired to receive them, had to do a complex development program. This was done by Ireland too. This program includ-ed a detailed description of the socio-economic situation, a clear diagnosis of the main obsta-cles to faster development, a list of measures to help overcome these barriers and reduction of the gap between developed and underdeveloped areas. In the case of Ireland, it was in general treated as an underdeveloped area that needs to be restructured. In the mid-nineties, the extraor-dinary effects of investment in these programs began to show. An important part of this strate-gy and the excellent results achieved by Ireland in its development as a whole is undoubtedly an adequate rural development policy. Ireland still has a relatively numerous rural population. In fact, about 48% of people still live outside major urban centers, and 22% of the active pop-ulation in these areas still deals with agriculture (Commin i saradnici, 2001, p. 21-25). This strategy equally covered at least 4 aspects of rural development, including: improving infra-structure, diversification of farm activities, job creation and local community development. In short, the goal was a shift from conventional farming to diversification of farming activities, i.e. expanding their activities, both in the frame-work and beyond agriculture (within the field of tourism, crafts, services, protection of the envi-ronment and the local heritage). Attracting for-eign investments, especially the direct ones, the number and strength of the domestic, small and medium enterprises was significantly increased, including those related to local rural business, where the significant assistance was provided by Irish Farmers’ Association (IFA). As a very positive example of successful rural develop-ment in general, the most frequently mentioned


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ralnog razvoja u cjelini, najčešće se pominje regija Klouns, a granični okrug Kejvan, kao naročito dobar primjer diverzifikacije tradi-cionalne ruralne privrede. U ovom drugom najviše se proizvode mlijeko i telad, na farmi prosječne veličine od 19,2 ha (u Irskoj u cje-lini taj prosjek je čak 29 ha). Odbor za okrug Kejvan obezbjeđuje finansijsku i tehničku podršku lokalnim preduzetnicima, sarađuje sa Centrom za preduzetništvo, sa Turistič-kom organizacijom okruga i sa Fondom za preduzeća ovog okruga koji prima investi-cije iz Međunarodnog fonda za Irsku. On obezbjeđuje zajmove sa niskim kamatama, te organizuje obuku i obrazovanje iz oblasti poljoprivrede i turizma i drugih grana djelat-nosti, ali pruža i druge vrste pomoći farmeri-ma, sve do, na primjer, smještaja turista. Zato i nije čudno da su vlasnici oko 40% farmi u Irskoj zaposleni van farmi i van poljoprivre-de, odnosno da oko 48% ukupnog dohotka na ruralnim područjima dolazi van farmi – 32% od nefarmerskih djelatnosti i 16% od razli-čitih finansijskih transfera poput penzija i sl. Ali, i kada je riječ o prihodima na farmi, onda je od značaja podatak da oko polovine tih pri-hoda dolazi od netržišnih, direktnih plaćanja iz fondova Evropske unije i Republike Irske. Iz ovih fondova se stimulišu i projekti za ra-zvoj udaljenijih i marginalizovanih područja, za kompenzaciju smanjenja cijena, pod uti-cajem kriterija Zajedničke agrarne politike Evropske unije i Svetske trgovinske organi-zacije, kao i za „prijateljsko farmerstvo“ u cilju zaštite čovjekove okoline.

Sve u svemu, moglo bi se zaključiti da irski model ruralnog razvoja naročito obilježava sledeće (Ibidem, str. 3-14):1. sve veća i sve organizovanija briga za

ruralni razvoj, shvaćen kao proces kojiide ne samo šire od poljoprivrede već iod privrede uopšte, odnosno kao veomaosmišljena i aktivna strategija ukupnograzvoja, upravo racionalno koristeći pred-nosti globalizacije, liberalizacije i velikepokretljivosti transnacionalnog kapitala.

2. široko aktivirani lokalni resursi, a posebnoljudski potencijali (koji nisu mali, budući

is Clones region, and a border county Cavan as a particularly good example of the diversifica-tion of the traditional rural economy. In the latter milk and calves are mostly produced at the farm of an average size of 19.2 ha (in Ireland as a whole the average is less than 29 ha). The Com-mittee for the district Keyvan provides financial and technical support to local entrepreneurs, collaborating with the Centre for Entrepreneur-ship, the Tourist Organisation of the county and the Fund for businesses of this county, which re-ceives investments from the International Fund for Ireland. It provides low-interest loans, and organises training and education in the field of agriculture and tourism and other industries, or provides other forms of assistance to farmers all to, for example, tourist accommodation. There-fore it is not surprising that owners of about 40% of farms in Ireland are employed off-farm and in non-agricultural sectors, i.e. that about 48% of total income in rural areas comes from outside the farm - 32% of non-farming activities and 16% from various financial transfers such as pensions, etc. But when it comes to income on the farm, it is the important fact is that about half of these revenues comes from non-market, direct payments from the funds of the European Union and the Republic of Ireland. Projects for development of remote and marginalised areas are stimulated from these funds to compensate for price reductions, under the influence of the criteria of the Common Agricultural Policy of the European Union and the World Trade Or-ganisation, as well as for „friendly farming“ in order to protect the environment.

All in all, it could be concluded that the Irish model of rural development in particular marks the following (Ibidem, p. 3-14): 1. Growing and more organised care for rural

development, understood as a process thatgoes beyond not only agriculture but also theeconomy in general, i.e. as a very plannedand active strategy of the overall develop-ment, exactly by the rational use of the ad-vantages of globalisation, liberalisation andhigh mobility of transnational capital.

2. Widely-activated local resources, especiallyhuman resources (which are not small, since


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da na ruralnom području živi preko 40% stanovnika i to veoma povoljne starosne strukture), prvenstveno na principima širo-ko shvaćenog multilateralnog partnerstva;

3. uveliko restrukturirana i (post)moderni-zovana poljoprivreda, razvijena opšta ikomunalna infrastruktura, ukrupnjene po-vršine na gazdinstvu (prosjek gazdinstavaza Irsku u cjelini je oko 29 ha) i intenzivanrazvoj nepoljoprivrednih djelatnosti (po-sebno turizma);

4. snažno privlačenje i racionalno korišćenjeraznovrsnih finansijskih izvora za ruralnirazvoj - od strukturalnih fondova Evrop-ske unije i sve obimnijih direktnih inve-sticija iz svijeta, do nacionalnih i lokalnihfondova za ove namjene;

5. veoma razvijena institucionalna i vanin-stitucionalna, profesionalna i volonterskamreža grupa, organa, organizacija, agen-cija, fondova i centara na nacionalnom,regionalnom, oblasnom i lokalnom nivou,uključenih u kreiranje i ostvarivanje stra-tegije, politike i prakse ruralnog razvoja;

6. strukturalne promjene u obrazovanju uop-šte i sve veća ulaganja u ovu oblast, u ci-lju permanentne obuke za različite ulogeu procesu integralnog ruralnog razvoja;

7. ostvareni zavidni rezultati u pogledu rural-nog razvoja, kako na lokalnom tako i nanacionalnom nivou, odnosno bitno pove-ćan individualni i društveni standard i kva-litet života ljudi na ruralnim područjima.

Naravno, sve ovo ne znači da i u Irskoj nema problema u razvoju ruralnih područja, posebno onih udaljenijih. Iako sve manje, tamo i nadalje ima pojava ruralnog egzodusa, još uvek snažnog procesa metropolizacije, ne-motivisanosti dijela ruralne populacije (upra-vo onog najsiromašnijeg), i sl. Zato, i pored izvanrednih uspjeha, politiku ruralnog razvo-ja u Irskoj čekaju i nova iskušenja, posebno u kontekstu globalnih ekonomskih, socijalnih i političkih procesa u svijetu, ali se čini da će se Irska, na bazi stečenih iskustava, sa tim izazovima i u neposrednoj budućnosti nositi uspješnije od mnogih drugih država.

more than 40% of the population of a very favourable age structure live in rural areas), primarily on the principles of the broadly understood multilateral partnership;

3. Largely restructured and (post)modern-ised agriculture, developed general andmunicipal infrastructure, larger areas inthe holdings (average of holdings for Ire-land as a whole is about 29 ha) and theintensive development of non-agriculturalactivities (especially tourism);

4. Strong attracting and rational use of vari-ous funding sources for rural development- from the structural funds of the Europe-an Union and all the more extensive directinvestment from the world, to nationaland local funds for these purposes;

5. Well-developed institutional and non-insti-tutional, professional and volunteer networkof groups, bodies, organisations, agencies,funds and centers at the national, regional,county and local level, involved in the cre-ation and realisation of the strategy, policyand practices of rural development;

6. Structural changes in education in general andincreasing investment in this area, with theaim of permanent training for different roles inthe process of the integral rural development;

7. Impressive results achieved in terms ofrural development, both at local and na-tional levels, i.e. significantly increasedindividual and social standard and qualityof life of people in rural areas.

Of course, all this does not mean that there is no problem in Ireland in development of rural areas, especially those more distant. Although fewer, there continues to be an emergence of rural exo-dus, yet powerful process of metropolisation, lack of motivation of a part of the rural population (of the very poorest), and the like. Therefore, despite the extraordinary success, the rural development policy in Ireland waits for new challenges, espe-cially in the context of global economic, social and political processes in the world, but it seems that Ireland, based on the experience acquired, will deal more successfully with these challenges than many other countries in the immediate future.


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ISKUSTVO SLOVENIJE U RURALNOM RAZVOJU – POUKA ZA BOSNU I

HERCEGOVINU

Polazeći od efekata ostvarenih nakon tranzici-je, Republika Slovenija se ubraja u najuspješnije zemlje u tranziciji. Republika Slovenija se opre-djelila za razvoj održive i multifunkcionalne poljoprivrede, kako bi na neznatnim poljopri-vrednim površinama, odnosno u ruralnim sredi-nama, osim primarne poljoprivredne proizvod-nje razvila i seoski turizam, zanatstvo, ribarstvo i sve prateće djelatnosti, čime bi se život na ovim prostorima učinio sadržajnijim i osigurao ostanak stanovništva na selu. Prosečna veličina poljoprivrednog gazdinstva povećala se sa 4,5 ha, koliko je iznosila u 1991. godini na 5,6 ha u 2000. godini, da bi u 2005. godini iznosila 6,3 ha (Volk, 2004, str. 9). Takođe, u istom periodu povećan je i broj imanja većih od 20 hektara. Ova država ima nešto više od 77.000 poljopri-vrednih gazdinstava, prema podacima iz 2005. godine, a poljoprivredno stanovništvo čini samo 8% od ukupnog broja stanovnika (Radović, 2009, str. 6). Agrarna politika je u Sloveniji, u periodu tranzicije, obezbjeđivala relativno po-voljne i stabilne uslove za razvoj poljoprivrede i izbjegla smanjenje proizvodnje, koje je bilo karakteristično za većinu drugih zemalja u tran-ziciji. Agrarna politika u tranzicionom periodu je obuhvatala: (1) tržišno-cjenovnu politiku, (2) politiku ruralnog razvoja i 3) politiku na područ-ju javnih usluga koje podržavaju poljoprivredu. Tržišno-cjenovna politika sastojala se od slede-ćih mjera: (1) mjera podrške tržištu, (2) mjera direktne budžetske podrške proizvodima i (3) drugih direktnih plaćanja. Mjere podrške tržištu obuhvatale su: (1) spoljno-trgovinsku zaštitu, (2) izvozne podsticaje, (3) državnu kontrolu cijena i prateće mjere za stabilizaciju unutrašnjeg tržišta (intervencijski otkup, podrške skladištenju i sl.). Mjere direktne budžetske podrške proizvodima obuhvatale su: (1) cjenovnu podršku, (2) direk-tna plaćanja po površini i grlu stoke i (3) regresi-ranje troškova proizvodnje. Druga direktna pla-ćanja obuhvatala su: državnu pomoć prilikom prirodnih nepogoda i zaraznih bolesti i naknadu šteta. Politika ruralnog razvoja se sastojala od:

EXPERIENCE OF SLOVENIA IN RURAL DEVELOPMENT – LESSON FOR BOSNIA

AND HERZEGOVINA

Starting from effects realised after the transi-tion, the Republic of Slovenia is one of the most successful countries in transition. The Republic of Slovenia has committed to the development of sustainable and multifunctional agriculture in order to develop rural tourism, crafts, fishing and all related activities at the minor agricultural areas, i.e. in rural areas, with the exception of primary agricultural production, which would make life in this region more substantial and en-sure a stay of the population in the countryside. The average size of an agricultural holding has been increased from 4.5 ha, as it was in 1991, to 5.6 ha in 2000, and in 2005 it was 6,3 ha (Volk, 2004, p. 9). Also, the number of farms larger than 20 hectares increased in the same period. This country has more than 77,000 agricultural holdings, according to data from 2005, and the agricultural population accounts for only 8% of the total population (Radović, 2009, p. 6). Ag-ricultural policy in Slovenia, in the transition period, provided relatively favourable and sta-ble conditions for agricultural development and avoided the decrease in production, which was characteristic of most other countries in transi-tion. Agricultural policy during the transition period included: (1) market-price policy, (2) rural development policy, and (3) policy in the field of public services that support agriculture. Market-price policy consisted of the following measures: (1) the market support measures, (2) measures of direct budget support to products, and (3) other direct payments. Market support measures included: (1) foreign trade protection, (2) export subsidies, (3) state control of prices and accompanying measures to stabilise the in-ternal market (intervention buying, storage sup-port, etc.). Measures of direct budget support to products included: (1) the price support, (2) direct payments per area and livestock, and (3) reimbursement of the cost of production. Other direct payments included: state aid during nat-ural disasters and infectious diseases and dam-ages compensation. Rural development policy


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(1) naknada za područja sa težim uslovima za poljoprivrednu proizvodnju, (2) naknada za ekološku prihvatljivu proizvodnju, (3) podršku programima ruralnog razvoja, (4) podrške pre-strukturiranju poljoprivrednih gazdinstava i (5) drugih programa podrške ruralnom razvoju. Po-litika na području javnih usluga koje podržavaju poljoprivredu obuhvatala je: (1) poljoprivred-no-savjetodavnu službu, (2) stručni rad i veteri-narske usluge i (3) istraživački rad, obrazovanje i infrastrukturu (Volk, 2004, str. 11). Na osnovu podataka prikazanih u tabeli 1, može se izvesti zaključak da je budžet za podršku poljoprivre-di bilježio u periodu od 1996. do 2010. godine značajan rast. Naime, on je u početnoj godini posmatranog perioda, u 1996. godini, iznosio svega 65.000.000 evra, a u posljednjoj godini posmatranog perioda, u 2010. godini, njegova vrijednost je bila blizu 428.000.000 evra, dakle, uvećan je za oko sedam puta.

Tabela 1Visina budžeta za podršku poljoprivredi u periodu 1996-2010. godine (u milionima evra)

Izvor: Ministarstvo za poljoprivredu Republike Slovenije, 2010, str.9

U cjelokupnom tranzicionom periodu vođe-na je protekcionistička agrarna politika, koja je pravdana potrebom ostvarivanja ciljeva tran-

consisted of: (1) compensation for areas with difficult conditions for agricultural production, (2) compensation for environmentally friendly production, (3) support to rural development programs, (4) support to restructuring of agri-cultural holdings, and (5) other support pro-grams for rural development. The policy in the field of public services that support agriculture included: (1) agricultural advisory service, (2) professional activities and veterinary services, and (3) research, education and infrastructure (Volk, 2004, p. 11). Based on the data present-ed in Table 1, it can be concluded that the sup-port budget for agriculture recorded significant growth in the period from 1996 to 2010. In fact, in the initial year of the period, in 1996, it amounted to only 65 million euros, and in the last year of the period, in 2010, its value was close to 428 million euros, thus increased by about seven times.

Table 1 Height of the budget for support to agriculture during the period 1996-2010 (In millions of euros)

Source: Ministarstvo za poljoprivredu Republike Slovenije, 2010, p. 9

A protectionist agricultural policy was led in the entire transition period, which was jus-tified by the need for achieving the objectives

Godine[Years]

Budžet za podršku poljoprivredi[Budget for support to agriculture]

1996. 65.5211997. 85.3831998. 94.6391999. 124.3292000. 144.8042001. 171.1862002. 170.2782003. 231.1322004. 273.3022005. 320.3542006. 372.7402007. 379.9082008. 446.3212009. 479.2202010. 427.982


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zicije. Slovenija je u veoma kratkom vremen-skom periodu uskladila svoje zakonodavstvo, agrarnu politiku i institucije sa standardima Evropske unije i formirala sopstveni model finansiranja agrara. Slovenački model finan-siranja agrara u tranzicionom periodu bio je formiran po uzoru na model Evropske unije i obuhvatao je podršku tržištu poljoprivred-no-prehrambenih proizvoda, direktnu budžet-sku podršku proizvodima, druga direktna plaćanja poljoprivrednim proizvođačima i po-dršku ruralnom razvoju. Finansijska podrška je u prvim godinama tranzicije bila usmjeravana ka proizvodnji, a kasnije se transformisala u podršku dohotku i podršku ruralnom razvo-ju. Model tranzicije slovenačke poljoprivrede mogao bi da posluži kao primjer za tranziciju poljoprivrede Republike Srpske i Bosne i Her-cegovine na putu ka evropskim integracijima.

ZAKLJUČAK

Iskustva razvijenih zemalja i zemalja u razvoju pokazuju da se izmjena privredne strukture ruralnih područja postiže podsti-canjem razvoja malih i srednjih preduzeća u nepoljoprivrednim djelatnostima, koja se prožimaju s poljoprivredom (dorada i pre-rada poljoprivrednih proizvoda, skupljanje šumskih plodova i ljekovitog bilja, proi-zvodnja „zdrave hrane“, razvoj zanatstva i domaće radinosti, uslužnih djelatnosti, tu-rizma, servisnih usluga i sl.). Pokazalo se da ovakav razvojni koncept daje jak impuls razvoju ovih područja. Politika ukrupnja-vanja posjeda treba da bude jedan od pri-oriteta nove agrarne politike. Iskustvo EU, s tim u vezi, je dragocjeno. Ovaj proces, koji je rađen po „Manšoltovom planu“, zahtijevao je period od više decenija. U razvijenim zemljama se veličina posjeda stalno povećava, a broj farmi smanjuje. Moramo izvući pouku da je prilagođavanje posjedovne strukture potrebama moderne tehnologije spor i neminovan proces. Kao rezultat politike ukrupnjavanja posjeda u razvijenim zemljama EU izdiferencirale su se: male i srednje porodične farme, zatim

of the transition. In a very short period of time, Slovenia aligned its legislation, agricul-tural policy and institutions to EU standards and established its own model of financing agriculture. Slovenian model of financing of agriculture in the transition period was mod-eled on the European Union model and in-cluded the support of the agro-food products, direct budget support to products, other direct payments to agricultural producers and rural development support. Financial support in the early years of the transition was directed towards the production and later transformed into income support and rural development support. The model of transition of Sloveni-an agriculture could serve as an example for transition of agriculture of the Republic of Srpska and Bosnia and Herzegovina on its path towards European integration.

CONCLUSION

Experiences of developed countries and de-veloping countries show that the change of the economic structure of rural areas is achieved by encouraging the development of small and me-dium-sized enterprises in non-agricultural ac-tivities, which are intertwined with agriculture (finishing and processing of agricultural prod-ucts, gathering wild fruits and medicinal herbs, production of “healthy food“ the development of crafts and handicrafts, services, tourism, ser-vice providers, etc.). It turned out that such a development concept provides a strong impetus to the development of these areas. The policy of enlargement of the property should be one of the priorities of the new agricultural policy. The EU experience, in this respect, is precious. This process, which was made after „Mansholt Plan” required a period of several decades. In the West, the size of the property is constantly increasing, and the number of farms is decreasing. We must learn the lesson that the adjustment to ownership structure to the needs of modern technology is a slow and inevitable process. As a result of the policy of enlarging holdings in developed EU countries the following is differentiated: small and medium family farms, then very significant,


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vrlo značajne, srednje i krupne komercijal-ne farme, kao i multinacionalne kompanije. Za uspješnije funkcionisanje pa i opstanak na tržištu mali subjekti moraju biti poveza-ni s preduzećima koja objedinjuju ponudu na većim, ali izbirljivim tržištima, posebno u pogledu kvaliteta, obima ponude, marke-tinškog nastupa itd. Takođe, treba precizira-ti nadležnosti u sprovođenju mjera između republičkih i lokalnih organa i uspostaviti dobru koordinaciju institucija i subjeka-ta. Aktivna podrška države konceptu inte-gralnog ruralnog razvoja može dati dobre rezultate ako se oslanja na korišćenje unu-trašnjih resursa kojim to područje raspola-že. Posebno treba uvažavati specifičnosti područja i njegovog okruženja (prirodne i socio-kulturne karakteristike, nivo razvoja, zaposlenost, stanje infrastrukture, stav sta-novništva prema razvoju, globalni i regio-nalni trendovi razvoja itd.) i istražiti ima li komparativne prednosti.

Osim toga poslovna klima mora da ove pro-store učini atraktivnijim kako bi posebno mla-di bili zainteresovani da u njima žive i rade.

Tu su prije svega: (1) razvoj infrastruktu-re (posebno puteva), (2) stimulativni uslovi kreditiranja, (3) stručna pomoć (intelektualne usluge posebno u proizvodnom dijelu), (4) stalna edukacija radi sticanja specijalnih zna-nja iz ruralne ekonomije, (5) pristup tržišnim i tehnološkim informacijama, (6) veća pažnja zapostavljenim opštedruštvenim problemima (pomoć u planiranju, porodice, poboljšanje medicinskih usluga, uređenje naselja , itd.).

Većim zapošljavanjem mladih ljudi u mjestu boravka i zasnivanjem njihovih porodica, revitalizovala bi se sela i sva druga mala naselja u Bosni i Hercegovi-ni. Za takav poduhvat potrebna je izmje-na privredne strukture sela, pod kojom se podrazumijeva djelovanje u dva osnovna pravca: (1) unapređenje poljoprivredne proizvodnje i poslovanja privatnih firmi, (2) razvoj malih i srednjih preduzeća iz oblasti zanatstva, industrije i raznih vrsta proizvodnih usluga prilagođenih stanov-nicima sela.

medium and large commercial farms, as well as multinational companies. For more successful operation, however, and survival on the market small entities must be associated with compa-nies that combine the offer at larger but choosy markets, especially in terms of quality, volume of offer, marketing approach, etc. Also, the jurisdic-tion of the implementation of measures between the central and local authorities should be spec-ified and good coordination of institutions and entities should be established. The active support of the state to the concept of integrated rural de-velopment can give good results if it relies on the use of internal resources that this area has. The specific features of the area and its environment (natural and socio-cultural characteristics, level of development, employment, infrastructure sit-uation, the attitude of the population towards the development, global and regional development trends, etc.) should be especially taken into ac-count it should be assessed whether there is the comparative advantage.

Besides, the business climate must make these areas more attractive to young people in particu-lar to be interested to live and work there.

It primarily includes: (1) Development of infra-structure (particularly roads), (2) Stimulative cred-it terms, (3) Professional assistance (intellectual services especially in the manufacturing part), (4) Continuous education in order to acquire special knowledge in the rural economy, (5) Access to the market and technological information, (6) Greater attention to disadvantaged general social problems (assistance in planning, families, improving medi-cal services, arranging settlements, etc.).

By increased employment of young people in the place of residence and starting their families, villages and all other small settle-ments in Bosnia and Herzegovina would be revitalised. Such an undertaking will require modification of the economic structure of the village, which implies action in two main di-rections: (1) Advancement of agricultural pro-duction and operation of private companies, (2) Development of small and medium-sized enterprises in the field of craft, industry and various kinds of manufacturing services tai-lored to the villagers.


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Želimo li revitalizovati ruralnu Bosnu i Her-cegovinu, a to nisu samo sela, nego i naselja na rubovima gradova neophodno je ta pod-ručja ekonomski diverzifikovati, unoseći u njih pogone ili djelatnosti, komplementarne sada zapuštenoj poljoprivredi. Zagovaranjem povratka u bosansko-hercegovačka ruralna područja omogućići se ponovno oživljavanje malih naselja. Ovo su modeli koji su provjere-ni u malim, nama sličnim zemljama: Slovenija, Austrija i Švajcarska. Prema mišljenju anketi-ranih eksperata u ruralnim sredinama, jedan od najvećih strukturno-razvojnih problema bosan-sko-hercegovačkog društva danas jeste brzo smanjivanje seoskog stanovništva (depopula-cija sela) koje prevazilazi tempo smanjivanja poljoprivrednog stanovništva (deagrarizaciju). Brza i pretarana deagrizacija je, umjesto ranije agrarne prenaseljenosti, prouzrokovala drugu krajnost-industrijsku i urbanu prenaseljenost. Prva je stari, a druga novi veliki problem bo-sansko-hercegovačkog društva. Gradski život je skup, nestašica stanova je velika, preduze-ća i službe javnog sektora su prepuna suvišnih radnika, a u našim selima su mnoge njive tih istih ljudi neobrađene i kuće prazne. Brza indu-strijalizacija svuda izaziva stihijno i haotično prostorno pomjeranje ljudi, njihovo gomilanje u gradovima i pražnjenje sela. Da bi sprečili pojavu ovakvih trendova na bosansko-herce-govačkom selu trebalo bi u narednom periodu: ujednačiti stope rađanja i umiranja, odnosno stabilizovati broj ruralnih stanovnika, pobolj-šati saobraćajnu i telekomunikacionu infra-strukturu na selu, podići zdravstveni, kulturni, obrazovni nivo seoskog stanovništva, smanjiti zavisnost od vlasništva nad zemljom i omo-gućiti zapošljavanje u poljoprivedi i drugim sektorima, povećati izvore dohotka iz nepoljo-privrednih aktivnosti i sitna gazdinstva organi-zovati u zemljoradničke zadruge.

LITERATURA

Commins, P. i saradnici. (2001). Rural Issues in the Republic of Ireland and Northern Ireland Common to United States. Rural Development Perspectives, vol. 14.

If we want to revitalise rural Bosnia and Her-zegovina, and it is not only villages, but also the settlements on the edges of cities, it is neces-sary to diversify the areas economically, bring-ing in facilities or activities complementary to presently neglected agriculture. The revival of the small settlements will be enabled by advo-cating returns to Bosnian-Herzegovinian ru-ral areas. These are the models that are tested in small alike countries: Slovenia, Austria and Switzerland. According to the polled experts in rural areas, one of the largest structural and de-velopment problems of the BiH society today is rapidly decreasing of the rural population (depopulation of villages) that exceeds the pace of decline in agricultural population (deagrari-sation). Rapid and excessive deagrarisation, instead of the earlier agrarian overpopulation, caused the other extreme-industrial and urban overpopulation. The first is the old, and the oth-er new big problem of the BiH society. City life is expensive, shortage of apartments is high, enterprises and public sector services are full of redundant workers, and in our villages, many of these same people’s fields are uncultivated and houses are empty. Rapid industrialisation everywhere is causing uncontrolled and chaotic spatial movement of people, their accumulation in cities and villages emptying. To prevent the occurrence of such trends in the Bosnian-Her-zegovinian countryside, the following should be done in the following period: to equalize rates of birth and death, i.e. stabilise the number of rural residents, improve transport and telecom-munications infrastructure in the country, raise health, cultural and educational level of the rural population, reduce dependence on land owner-ship and provide employment in agriculture and other sectors, increase sources of income from non-agricultural activities and to organise small holdings into agricultural cooperatives.

LITERATURE

Commins, P. et. all. (2001). Rural Issues in the Republic of Ireland and Northern Ireland Common to United States. Rural Development Perspectives, vol. 14.


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Fennel, R. (1997). The Common Agricultural Policy-Continuiti and change. Oxford: Clearndom Press.

Hrvatska turistička zajednica. (2015). Irska, profil emitivnog tržišta 2013-2015. Zagreb: Autor.

Ministarstvo za poljoprivredu Republike Slovenije. (2010). Slovenačka poljoprivreda, šumarstvo i prehrambeno-prerađivačka industrija - osnovne karakteristike i brojke. Ljubljana: Autor.

Mirjanić, S. (2006). Ekonomika poljoprivrede i međunarodne integracije. Poljoprivredni fakultet Banja Luka.

Popović, G., Zakić Z. i Stojanović, Ž. (2009).Savremena ruralna politika: paralele EU-Republika Srpska i BiH. Ekonomski fakultet Banja Luka.

Radović, G. (2009). Modaliteti finansiranja agrara u tranzicionom periodu [magistarska teza]. Ekonomski fakultet - Univerzitet u Novom Sadu.

Volk, T. (2004). Uticaj agrarne politike na razvoj poljoprivrede Slovenije u periodu tranzicije i uključenja u Evropsku uniju. Poljoprivredni fakultet Beograd.

Zakić, Z. i Stojanović, Ž. (2008). Ekonomika agrara. Ekonomski fakultet Beograd.

Fennel, R. (1997). The Common Agricultural Policy-Continuiti and change. Oxford: Clearndom Press.

Hrvatska turistička zajednica. (2015). Ireland, Profile emissive markets 2013-2015. Zagreb: Autor.

Ministarstvo za poljoprivredu Republike Slovenije. (2010). Slovenian agriculture, forestry and food-processing industry - the basic characteristics and figures. Ljubljana: Autor.

Mirjanić, S. (2006). Agricultural Economics and International Integration. Poljoprivredni fakultet Banja Luka.

Popović, G., Zakić Z. i Stojanović, Ž. (2009).Modern rural policy: the parallel EU-Republic of Serbian and BiH. Ekonomski fakultet Banja Luka.

Radović, G. (2009). dalities of financing of agriculture in the transition period [MSc thesis]. Ekonomski fakultet - Univerzitet u Novom Sadu.

Volk, T. (2004). The impact of agricultural policy on agricultural development of Slovenia during the period of transition and integration into the European Union.Poljoprivredni fakultet Beograd .

Zakić, Z. i Stojanović, Ž. (2008). The economics of agriculture. Ekonomski fakultet Beograd.


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REZIME

Mala i srednja preduzeća (MSP) sve su više predmet interesovanja u razvijenijim zemlja-ma u kojima mala i srednja preduzeća pred-stavljaju faktor razvoja u ovim zemljama. Ra-zvijene zemlje svijeta stavljaju MSP u fokus svojih ekonomskih strategije i programa i konkretnim mjerama makroekonomske, cilja-na fiskalna politika prema MSP kroz poreske olakšice, direktno utiču na smanjenje troško-va poslovanja, poboljšanje likvidnosti a time konkurentskog položaja malih i srednjih pre-duzeća. Ipak, Bosna i Hercegovina, još ne usvaja poresku politiku i praksu mnogih ra-zvijenih zemalja, a time ne posvećuju dovolj-no pažnje unapređenju sektora malih i sred-njih preduzeća. To su pokazala i provedena istraživanja u Bosni i Hercegovini. Promjene u društveno - ekonomskom sistemu sa oslon-cem na tržišnu privredu, stvaraju pogodne uslove za razvoj raznih djelatnosti, koje će biti profitabilne i držati korak u razvoju, uz stalno prilagođavanjima stalnim promjenama na tržištu, prednost daje malim i srednjim fir-mama, tzv. malom biznisu. Takva preduzeća najčešće predstavljaju spoj svojine, upravlja-nja i rizika, pa znanje i vještine neophodne za uspješno poslovanje i vođenje biznisa obu-hvata veoma širok dijapazon.

Ključne riječi: mala i srednja preduzeća (MSP), organizacijske promjene, upravljanje promjenama, održiva konkurentska sposobnost preduzeća, tržišno poslovanje.

SUMMARY

Small and middle enterprises (SME) are be-coming more and more the subject of interest in developed countries in which small and middle companies represent a factor of devel-opment. The developed countries of the word put SME into focus of their economic strat-egies and programs and- by concrete mac-ro-economic measures- the aimed politics to SME has a direct impact to reduction on busi-ness costs and improvement of liquidation (thus, competitive position of SME), through tax bonds. However, BiH still does not devel-op tax politics and praxis of many developed countries, which causes a lack of attention and improvement of the sector of SME. This is what many research in BiH confirmed. The changes in social- economic system based on the market commerce create suitable condi-tions for development of various activities which should be profitable and keep up with the development, with continuous adaptation to constant changes on market, which gives the advantage to SME or, so called, small business. Such companies most often repre-sent the collision of ownership, management and risk, so the knowledge and skill needed for successful management include a very wide range.

Keywords: small and middle enterprises (SME), organizational changes, changes management, maintainable competitive capability of the company, market management.

ZNAČAJ I ULOGA MALIH I SREDNJIH PREDUZEĆA U EKONOMSKOM RAZVOJU

SIGNIFICANCE AND ROLE OF SMALL AND MIDDLE ENTREPRISES IN ECONOMIC DEVELOPMENT

Miodrag BandurBandur d.o.o. Makarska, Republika Hrvatska

Bandur d.o.o. Makarska, Croatia

Pregledni članak DOI 1515/eoik-2015-0025, UDK 338.124.4:658.14/.17 Review paper

Vol. 4, No 1, 2016ISSN 2303-5005


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UVOD

U današnjim uslovima, više nego ikada, preduzeća su pod raznim utjecajima prisilje-na na promjene, bilo da se radi o internom ili ekstremnom okruženju. U takvim uslovi-ma sve veća se pažnja pridaje malim i sred-nim preduzećima (u daljem tekstu: MSP), zbog njihove fleksibilnosti i konkuretnog potencijala. Pred preduzetnike i menadžere se postavlja zahtjev za konstantnim prila-gođavanju uslovima okruženja ukoliko žele da zadrže konkurentsku prednost. Uspješno prilagođavanje preduzeća na promjene i za-htjeve okruženja jedan je od glavnih faktora uspjeha MSP.

Poznati teoretičari menadžmenta 20. vi-jeka (2000), tvrde da obilježja preživjelih u tržišnoj realnosti današnjeg vremena moraju imati veoma razvijenu sposobnost reagiranja, stalno poboljšanje i stalno implementiranje promjena. Upravo uspješno prilagođavanje promjenama i zahtjevima okruženja postaje jedan od glavnih izvora održive konkurentske sposobnosti.1

Postoje mnoge definicije upravljanja pro-mjenama, a jedna od mogućih glasi: Uprav-ljanje promjenama je kontinuirani proces povezivanja preduzeća u cilju činjenja stvari, odgovornije i efikasnije u odnosu na konku-renciju. Sa tog aspekta, upravljanje obuhvata skup metoda i tehnika, sistema, alata, vješti-na i drugih metoda koje pomažu u praktič-nom djelovanju. Organizacijske promjene predstavljaju skup aktivnosti koje rezultiraju promjenama u organizacionoj strukturi, cilje-vima, strategiji i ostalim poslovnim elemen-tima uzrokovanih faktorima unutar ili izvan organizacije.

Upravljanje promjenama u savremenim preduzećima usmjereno je na doprinos nje-govom opstanku i uspješnosti, te zahtjeva dugoročni pristup ljudskim potencijalima, njihov stalni razvoj, primjenu novih tehno-1 Prema podacima Centralne banke Bosne i Hercegov-ina (2014.) je od 26.000 do 29.000 preduzeća, procjena je da preko 97% preduzeća spada u MSP, koja čine okosnicu ekonomije BiH, dostižući 60% BDP-a i stvaranje novih rad-nih mjesta.

INTRODUCTION

In nowadays conditions, more than ever, enterprises are- under much influence- made to make changes, whether in their internal or external surrounding. In such conditions, the greater attention is paid to small and mid-dle entreprises (hereinafter, SME), for their flexibility and competitive potential. Before the entrepreneurs and managers there is a request for constant adaptation to the sur-rounding conditions, if they want to main-tain the competitive advantage. Successful adaptation of a company to changes and re-quests in the surrounding is one of the main factors of SMEs’ success.

Famous theoreticians of management of 20th century (2000) claim that the marks of the survived ones in the market reality of modern times must have very much developed sense of reacting, constant improvement and imple-mentation of changes. Administration that is successfully adapting to changes and require-ments of the environment is becoming a ma-jor source of sustainable competitive ability.1

There are many definitions of change management, and one of the possible states: Change management is a continuous process of connecting companies with the aim of han-dling things, more responsible and efficient than the competition. From this point, the management includes a set of methods and techniques, systems, tools, skills and other techniques that help in practical action. Or-ganizational change is a set of activities that result in changes in the organizational struc-ture, objectives, strategy and other business elements caused by factors within or outside the organization.

Change management in modern companies focuses on its contribution to the survival and success, and requires a long-term approach to human resources and their constant devel-opment, application of new technologies and 1 According to the Central Bank of Bosnia and Herzegovina (2014) is from 26,000 to 29,000 companies, it is estimated that over 97% of enterprises are SMEs, which form the back-bone of the BiH economy, reaching 60% of GDP and the creation of new jobs.

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logija i dinamički pristup svim aspketima poslovanja. Stoga u konktekstu preduzet-ničkog okruženja a time i MSP kao nosio-ca ekonomskog razvoja, naglasak se daje na iskorištavanju kreativnog i inovativnog potencijala, u cilju stvaranja različitosti kao osnove globalne konkurentnosti.

DEFINISANJE MALOG BIZNISA

Kako definisati mali biznis

Biznis je skup određenih poslovnih aktivno-sti, kojima se zadovoljavaju potrebe vlasnika biznisa, odnosno uloženog kapitala, zaposlenih u biznisu i društva. Ovaj pojam obuhvata svaku privrednu aktivnost pojedinca i organizacije u svim aktivnostima (Kukoleča, 1986, str. 119).

“Biznis može biti formiran kao: preduzeće, farma, banka, agecija, radnja, osiguravajuća, zdravstvena, obrazovna, ili druga organizaci-ja” (Božić, 1966, str. 14). Znači, pojam biznis je širi u odnosu na pojam preduzeće. Ovo iz ra-zloga što se pod njim podrazumijevaju i brojni drugi oblici biznisa. Za bilo koji organizacioni oblik biznisa moguće je koristiti i izraz firma.

Biznismen je privrednik-poslovni čovjek, koji može biti vlasnik biznisa, lice kome je povjereno vođenje određenog posla-biznisa ili njegove organizacione jedinice. Razvijene zemlje, zahvaljujući posebno malom biznisu, ostvaruju pretežan dio svog uspješnog eko-nomskog i društvenog razvoja. Nešto više od 2/3 zaposlenih (67%) EU-27% poslovnog nefinansijskog sektora zaposleno je u MSP u 2010. godini u ukupno 20,8 miliona MSP ili 98% od ukupnog broja preduzeća, dopri-noseći bruto dodatnoj vrijednosti u iznosu od 58,4% ukupne bruto vrijednosti.

Ovo se može objasniti sljedećim činjenica-ma (Berberović i Petković, 2013): (1) Male firme se lakše prilagođavaju zahtjevima tr-žišta; (2) Ostvaruju veću profitabilnost u od-nosu na velike firme u relativnom smislu; (3) Uspješnije rješavaju nastale poremećaje u okruženju; (4) Mogu uspješnije da rade sa re-lativno malim obimom uloženog kapitala; (5)

dynamic access to an aspect of the business. Therefore, context of entrepreneurial envi-ronment and thus SMEs as the bearer of eco-nomic development, has the emphasis placed on using creative and innovative potential, in order to create diversity as a basis for global competitiveness.

DEFINITION OF SMALL BUSINESS

How to define a small business

Business is a set of certain business activi-ties, which meet the needs of business owners, or invested capital employed in business and society. This term encompasses all economic activities of individuals and organizations in all activities (Kukoleča, 1986, p. 119).

“Business can be formed as: enterprise, farm, bank, agency, shop, insurance, medical, educational, or other organizations” (Božić, 1966, str. 14). So, the concept of business is broader than the concept of the company. This is because it includes many other types of businesses. For any organizational form of a business it is possible to use the term firm.

The businessman is a businessman-hand man, who can be a business owner, the per-son to whom it is entrusted to conduct certain work-business or its organizational units. The developed countries, thanks to a special small business, realize the predominant part of their successful economic and social development. A little more than 2/3 of employees (67%), EU - 27% of business non-financial sector are em-ployed in SMEs in 2010, a total of 20.8 million SMEs and 98% of the total number of enter-prises, contributing to gross added value in the amount of 58, 4% of the total gross values.

This can be explained by the following facts (Berberović and Petković, 2013): (1) Small businesses are easier to adapt to market require-ments; (2) Realize greater profitability com-pared to large firms in relative terms; (3) More successful solving the resulting disturbances in the environment; (4) Can successfully work with a relatively small volume of invested capi-

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Vrlo često su u rukama članova šire i uže po-rodice i snažno su i direktno zainteresovani za opstanak, rast i razvoj vlastitog biznisa; (6) U njima je manji rizik neuspješnog poslovanja i rada sa gubitkom.

Navedene činjenice su i razlog da male fir-me ne opterećuju društvene socijalne fondove sa zahtjevima za pokriće gubitaka, zbrinjava-njem nezaposlenih radnika i drugo. Naprotiv, njihova ekonomsko-finansijska stabilnost i zadovoljavajući stepen profitabilnosti jačaju ekonomsku snagu društva u cjelini i pozitivno utiču na njegovu stabilnost i razvoj.

Poboljšanje statusa malog preduzetništva u razvijenim zemljama, posebno u Sjedinje-nim Američkim Državama, nastaje osamde-setih godina prošlog vijeka, kada su se mala preduzeća počela više uvažavati i sticati veći ugled, a sve zahvaljujući tome što su stvara-li nove proizvode i doveli do otvaranja novih radnih mjesta. Tokom osamdesetih godina prošlog vijeka, malo preduzeće je počelo uži-vati i više angažovanja i ugleda, zahvaljujući sposobnosti da stvori nove proizvode i nova radna mjesta. Možda najbolji pokazatelj no-voutemeljenog statusa bila je Konferencija o malom preduzeću održana 1980. godine.

Uloga preduzetnika i malih preduzeća u razvoju civilizacije iz istorijske

perspektive

Zbog širokog pojma biznisa, kojeg smo de-finisali u prethodnom dijelu, ovdje ćemo se fokusirati na formalno registrovana, u svim formama i djelatnostima, zakonom determini-sana preduzeća iz razloga što je biznis mnogo širi pojam od vođenja biznisa u formi predu-zeća. Postoji nekoliko definicija preduzeća a ovdje ćemo izdvojiti jednu od njih. Preduzeće je organizacioni pojavni oblik ekonomije, koji je kao ekonomski (poslovni) sistem, kroz svo-je poslovanje i razvoj, realizuje široki spektar različitih ekonomskih, ali i neekonomskih in-teresa, od pojedinačnih, do najšire obuhvaće-nih opštih društvenih, to jest javnih interesa (Nikolić i drugi, 1996, str. 5).

tal; (5) Very often in the hands of members of a family that is strongly and directly interested in the survival, growth and development of its own business; (6) They lower the risk of an unsuc-cessful business and work at a loss.

These facts are the reason that small busi-nesses do not burden the social welfare funds with requirements to cover losses, disposal of unemployed workers and others. On the con-trary, their economic and financial stability and a satisfactory level of profitability boost economic strength of society in general and positively affect its stability and development.

Improving the status of small business in developed countries, especially in the United States, formed the 80s, when the small businesses began to gain more re-spect and greater prestige, thanks to the fact that they create new products and led to the creation of new jobs. During the eighties, a small company started to enjoy more engagement and reputation thanks to its ability to create new prod-ucts and new jobs. Perhaps the best indi-cator of the newly established status con-ference was held on the small company in 1980.

The role of entrepreneurs and small enterprises in the development of

civilization from a historical perspective

Due to the broad concept of business, which we have defined in the previous section, we will focus on formally registered all forms and activities, the law determined by the company because the business is much broader notion of running a business in the form of companies. There are several definitions of the company and here we will single out one of them. The compa-ny is organizing the manifestation of the econ-omy, as economic (business) system through its operation and development, implemented a wide range of economic, but also non-econom-ic interests of the individual, to the most widely covered by the general social, that is of public interest (Nikolić et. all, 1996, p. 5).


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Upravo zbog različitih motiva i ciljeva osnivanja i vođenja preduzeća, gotovo nijedna oblast društvenog života nije bila imuna na rast i razvoj postojećih i novih preduzeća. Iako su profit i u novije vri-jeme bogatstvo ili vrijednost preduzeća vrhunski ciljevi osnivanja i upravljanja preduzećima, povećanjem efikasnosti poslovanja malih i srednjih preduzeća, neprocjenjivu korist ima cijela društvena zajednica.

Godinama, u akademskoj zajednici i vla-dinim krugovima razvijenih zemalja svi-jeta i zemljama u razvoju vladalo je mi-šljenje da su isključivo velika preduzeća sa svim svojim prednostima ekonomije obima isključivi nosioci ekonomskog ra-zvoja i prosperiteta. Sve do prvog naftnog šoka (1973.), pa i drugog (1979) nije bilo pokušaja da se mijenja generalni koncept privređivanja što je pratila i akademska zajednica u pokušajima da daje odgovore i objašnjava vezu između utjecajnih fak-tora, kretanja produktivnosti i profita u preduzećima. Vrlo često autori danas po-istovjećuju preduzetništvo sa MSP i sa individualnim vlasništvom nad preduze-ćima. “Preduzetnik po definiciji prebacu-je resurse iz sektora niske produktivnosti i dohotka, u sektore visoke produktivnosti i dohotka”.

Međutim, bez preduzetnika, tj. ljudi spre-mnih preuzimanju rizika i samostalnom po-kretanju poslovnih aktivnosti, ne bi bilo naj-većeg broja današnjih preduzeća.

U literaturi o preduzetništvu uloge pre-duzetnika u ekonomskim promjenama su različite, pa tako preduzetnik je (Berbero-vić, Petković, 2013): (1) osoba koja nosi neizvjesnost, (2) inovator, (3) donosilac odluka, (4) industrijski lider, (5) arbitar, onaj koji upozorava na mogućnosti, (6) alokator resursa među mogućim alterna-tivama.

Termin preduzetništvo, “iskovan” je počet-kom XX vijeka kao aktivnost koju sprovode preduzetnici (Drucker, 1991.). Inovacija po-drazumjeva ne samo nova tehničko–tehno-

Because of the different motives and goals of establishing and running the busi-ness, almost no area of social life was im-mune to the growth and development of existing and new enterprises. Although profits and more recently wealth or value of the company goals superbly establish-ment and management of enterprises, in-creasing the efficiency of small and me-dium enterprises, it has the inestimable benefit of the whole community.

For years, the academic community and government circles of the developed coun-tries and developing countries believed that only large companies with advantages of economies of scale have exclusively own-ers of economic development and prosper-ity. Until the first oil shock (1973), and the second (in 1979) there was no attempt to change the general concept of economic activity which is accompanied by the ac-ademic community in attempts to provide answers and explains the relationship be-tween influence factors, trends in produc-tivity and profits in companies. Very often today, the authors identify entrepreneurship with SME and individual ownership of en-terprises. “An entrepreneur, by definition, is shifting resources from low productivity and income sectors to income in sectors of high productivity and income”.

But without entrepreneurs, ie. people will-ing to take risks and standalone startup busi-ness activities, it would be the largest number of today’s enterprises.

The literature on entrepreneurship, the role of entrepreneurs in the economic changes are different, so the entrepreneur is (Berberović, Petković, 2013): (1) A person who carries uncertainty, (2) Innovator, (3) Decision-maker, (4) The industry leader, (5) An arbitrator, one that draws attention to the possibilities, (6) Allocator of resources among alternative uses.

The term entrepreneurship, “forged” at the be-ginning of the twentieth century as an activity carried out by entrepreneurs (Drucker, 1991). Innovation involves not only new technical and


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loška rješenja, nego i novi način korišćenja postojećih resursa, davanja resursima “eko-nomske” vrijednosti i što je najbitnije, dava-nje vrijednosti korisnicima proizvoda i usluga na način na koji je oni prihvataju, to jest perci-piraju. Preduzetničko malo preduzeće je ono koje uz zadovoljavanje uočenih i stvorenih potreba i prilika, stvaranju novih vrijednosti u očima kupaca, doživljava promjene u sop-stvenom rastu i razvoju i po pravilu ispoljava eksponencijalni rast i razvoj, mjeren pove-ćanjem investicija, otvaranjem novih radnih mjesta i rastom profita.

Upravo zbog ove činjenice, vlade zemalja koje su prepoznale ulogu preduzetništva, ali i malih i srednjih preduzeća kao generatora privrednog rasta i novih radnih mjesta, di-namičnim pristupom posmatraju sebe, kao zakonodavca u podsticaju rasta i razvoja preduzeća.

MALA I SREDNJA PREDUZEĆA

Mala i srednja preduzeća - različiti pristupi

Na koji način definisati malo i srednje predu-zeće pitanje je za koje ne postoji univerzalan odgovor. Svaka zemlja ima svoje kriterije za definisanje MSP, pošto je nemoguće zbog ra-znih faktora, kao što su geografske karakteri-stike, broj stanovnika, domaći bruto proizvod, nacionalni dohodak „per capita“, društve-no-političko uređenje zemlje i drugo, primje-njivati jedinstvenu j zakonsku regulativu. Defi-nisanje MSP je bitno, samim time, zbog svojih očiglednih prednosti, te postaju i subjekat ra-znih vidova podrške od strane države koje su prepoznale ulogu MSP, ali ne kao pandam veli-kim preduzećima, nego kao vezni elemenat sa velikim preduzećima sa kojima treba da uspo-stave zdravu privrednu strukturu.

Naime, u cijelom spektru mjera podrške razvoju MSP, od direktne finansijske podrš-ke, do podsticajne fiskalne politike, pa ko-

technological solutions, but also a new way of using existing resources, providing resources, “economic” values, and most importantly, pro-viding value to users of products and services in a way that they accept it, it is perceived. Entre-preneurial small company is one that in addition to meeting the identified and created a need and an opportunity, creating new value in the eyes of customers, experiencing changes in their own growth and development, and usually manifests exponential growth and development, as meas-ured by an increase in investment, job creation and growth in profits.

Due to this fact, governments of countries that have recognized the role of entrepreneur-ship, and small and medium-sized enterpris-es as generators of economic growth and job creation, dynamic access to see themselves as a legislator in stimulating the growth and de-velopment of the company.

SMALL AND MEDIUM-SIZED ENTERPRISES

Small and medium enterprises - different approaches

On how to define small and medium enter-prises is a question for which there is no uni-versal answer. Each country has its own crite-ria for defining SMEs, since it is impossible due to various factors, such as geographical features, population, gross domestic product, national income “per capita”, socio-political structure of the country and secondly, to ap-ply a unique legislation. Definition of SMEs is essential, therefore, because of its obvious advantages, it becomes the subject of various forms of state support that have recognized the role of SMEs, but not as imitation of large companies, but as a midfielder with a large element of businesses you need to establish a healthy economic structure.

In fact, in the entire spectrum of measures supporting SME development, from direct fi-nancial support to stimulating fiscal policy, and


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načno do savjetodavne i obrazovne uloge, koju razna vladina i nevladina tijela, agen-cije i ministarstva mogu da pružaju MSP, bitno je izgraditi kapacitete preduzetnika i menadžera MSP da rastu i da se razvijaju, a ne dovesti ih u položaj u zavisnika od “dr-žavnih jasli”.

Najveći broj malih preduzeća se osniva i posluje u oblasti maloprodaje, veleprodaje i u sektoru usluga, ali i značajno mjesto zau-zimaju i u proizvodnji proizvoda visoko spe-cijalizovane tražnje, kao što su određene vrste preciznih instrumenata, kao i u proizvodnji proizvoda koji zahtijevaju brza i česta prila-gođavanja tražnji, kao npr. modna industrija. Visok stepen fleksibilnosti predstavlja zna-čajnu komparativnu prednost malih i srednjih preduzeća, posebno u periodima usporavanja privredne aktivnosti-recesije.

Pored vlasničkog i organizacionog oblika preduzeća, za ekonomiju posmatranog predu-zeća je bitna i njegova veličina. Za rangiranje preduzeća na mala, srednja i velika koriste se isključivo ekonomski kriteriji, je se efek-tivnost i efikasnost preduzeća, mjere upravo njhovim ekonomskim efektima. Podjela pre-duzeća je bitna i sa aspekta makroekonomske politike s ciljem selektivne politike u oblasti kontrole poslovanja i beneficiranja pojedinih oblika preduzeća.

Određivanje veličine malog preduzeća

U zavisnosti od razvijenosti neke privrede, kao i mjerila koja se mogu uzeti za kategori-zaciju veličine preduzeća, ta su mjerila slje-deća: (1) ukupna vrijednost imovine firme, (2) zbroj akcionarskog kapitala, (3) godišnji iznos prihoda, (4) broj zaposlenih radnika.

S obzirom na to da stepen razvijenosti po-jedinih zemalja, preduzetničku tradiciju, za-interesovanost institucija i vlasti za podršku malom biznisu, stopi nezaposlenosti i drugim makroekonomskim pokazateljima, veličine koje se uzimaju u obzir kod kategorisanja malih, srednjih i velikih preduzeća su različi-te po zemljama. U daljem tekstu predstaviću različite kriterije definisanja malih i srednjih

finally to the advisory and educational role by the various governmental and non-governmen-tal bodies, agencies and ministries can provide SMEs, it is important to build the capacity of entrepreneurs and managers of SMEs to grow and develop, and not bring them into position in the addicts’ state manger.“

The largest number of small enterprises founded and operating in the retail, wholesale and service sectors, but also occupy a signifi-cant place in the production of highly special-ized products demand, such as certain types of precision instruments, as well as in the manu-facturing of products that require fast and fre-quent adjusting to demand as for example, the fashion industry. The high degree of flexibility represents a significant competitive advantage for small and medium enterprises, especially in periods of economic slowdown-recession.

In addition to the ownership and organization-al forms of enterprises, the economy is observed by enterprises and their size. For ranking com-panies to small, medium and large we use solely economic criteria, in the effectiveness and ef-ficiency of enterprises, measures just did their economic effects. The division of the company is essential from the point of view of macroeco-nomic policy with the aim of selective policies in the field of control of the business and retire-ment benefits of certain forms of companies.

Determining the size of a small company

Depending on the development of an econo-my, and scales that can be taken to categorize sized enterprises, these benchmarks as follows: (1) The total value of assets of the company, (2) The sum of equity capital, (3) Annual reve-nue; (4) The number of employed workers.

Given the level of development of individ-ual countries, the entrepreneurial tradition, the interest of institutions and governments to support small business, the rate of unemploy-ment and other macroeconomic indicators, the size of which is taken into account in cat-egorizing small, medium and large enterpris-es are different per country. In the following I will present different criteria for defining


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preduzeća u Europskoj uniji, SAD, Japanu i europskim zemljama u tranziciji.

Definisanje malih i srednjih preduzeća u Europskoj uniji

Dugo su u Europskoj uniji malim preduze-ćima smatrana ona preduzeća koja su imala do 100 zaposlenih radnika. Međutim, danas se kompleksnije prilazi definisanju malog biznisa, pa se stog aspekta utvrđuje njegov značaj, mjesto i uloga, kao i težnja za defini-sanjem malih i srednjih preduzeća u čitavoj Europskoj uniji.

Za sagledavanje položaja malih i srednjih preduzeća kod nas potrebno je znati sa ka-kvom će se konkurencijom susretati na eu-ropskom tržištu. U 2010. godini u Europskoj uniji, od ukupno 20,8 miliona preduzeća u privatnom nefinansijskom sektoru, čak 99,8% su bila MSP, od čega 92,1% ili 19,2 miliona bilo je mikropreduzeća sa do 10 zaposlenih radnika.

Tabela lMala i srednja preduzeća u Europskoj uniji

Izvor: Ecorys, 2011, str. 8

Broj zaposlenih u malim preduzećima vari-ra. Uglavnom se uzima do 200 zaposlenih u

SMEs in the European Union, USA, Japan and European countries in transition.

Definition of small and medium-sized enterprises in the European Union

Long in the European Union, small firms considered those companies that had up to 100 employees. However, today it is more complex approach to define small business and therefore determine the aspect of its char-acter, place and role, as well as the tendency for the definition of small and medium enter-prises across the European Union.

For consideration of the situation of small and medium enterprises in our country it is necessary to know with what will encounter competition in the European market. In 2010, the European Community, of the total 20.8 million enterprises in the private non-finan-cial sector, even 99.8% were SMEs, of which 92.1% or 19.2 million were micro-enterprises with up to 10 employees.

Table lSmall and medium enterprises in the Europe-an Union

Source: Ecorys, 2011, p. 8

Number of employees in small enterpris-es varies. Mainly takes up to 200 employ-

Preduzeća[Enterprises]

Mikro[Micro]

Mala [Small[

Srednja[Medium]

MSP[SMEs]

Velika [Large]

Ukupno[Total]

Preduzeća u Europskoj uniji u 2010. godini[Businesses in the European Union in 2010]

Broj[Number] 19,198.539 1,378.401 219.252 20,796.192 43.034 20,839.226

% 92,1 % 6,6 % 1,1 % 99,8 % 0,2 % 100,0 %Broj zaposlenih

[Number of employees]Broj[Number] 38,905.519 26,605.166 21,950.107 87,460.792 43,257.098 10,717.892

% 29,8 % 20.4 % 16,8 % 66,9 % 33,1 % 100,0 %Bruto dodatna vrijednost

[Gross added value]EUR (milioni)[EUR (million)] 1,293.391 1,132.202 1,067.387 3,492.979 2,485.457 5,978.436

% 21,6 % 18,9 % 17,9 % 58,4 % 41,6 % 100,0 %


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industriji. U trgovini je veličina izražena os-tvarenim godišnjim prometom. Utvrđivanje statističke odrednice za veličine malog predu-zeća je bitno da bi se zvaničnom statistikom obuhvatile njihove aktivnosti i efekti.U Europskoj uniji, klasifikacija MSP prikaza-na je u tabeli 2.

Tabela 2 Klasifikacija MSP u Europskoj uniji

Izvor: Europska komisija, 2012, str. 14

Da bi preduzeće dobilo statusnu kvali-fikaciju pored finansijskih kriterija i bro-ja zaposlenih, u obzir se uzima još jedan kriterij, a to je autonomija. Pod autonomi-jom se podrazumijeva da je preduzeće na-zavisno, što znači da preduzeće nema udio u vlasništvu drugih preduzeća i obratno. Pod autonomijom se također podrazumi-jeva da preduzeće ne posjeduje više od 25% kapitala ili prava glasa u jednom ili više drugih preduzeća. Međutim, kako je navedeno u dokumentu The New SME Definitin (2012, str.18), postoje i izuzeci od ovog pravila.

Naime, preduzeće može biti rangirano kao autonomno i u slučaju da je ovaj prag od 25% dostignut i premašen od strane nekog od sljedećih investitora: (1) javna preduzeća, kompanije rizičnog kapitala; (2) zniverzite-ti i neprofitni istraživački centri; (3) insti-tucionalni investitori, uključujući regional-ne razvoje fondove; (4) autonomne lokalne budžete manjim od 10 miliona Eura i manje od 5000 stanovnika.

Definicija MSP u Europskoj uniji strukturi-ra preduzeća po broju zaposlenih i godišnjem obrtu (podaci iz bilansi).

ees in the industry. The store size expressed is achieved in annual sales. Determining the statistical determinants of the size of a small business is vital to the official statistics which cover their activities and effects.

In the European Union, the classification of SMEs is shown in Table 2.

Table 2 Classification of SMEs in the European Union

Source: Europen Commission, 2012, p. 14

In order for company to receive qualifi-cation status in addition to financial criteria and the number of employees is taken into account another criterion, and this autonomy. Under the autonomy is implied that the com-pany is independent, which means that the company has no share in the property of other companies and vice versa. Under the autono-my we also mean that the company does not own more than 25% of the capital or voting rights in one or more other companies. How-ever, as stated in the document The New SME definition (2012, p.18), there are exceptions to this rule.

The company can be ranked as autono-mous, and in the threshold of 25% reached and exceeded by any of the following in-vestors: (1) Public companies, venture capital companies; (2) Universities and non-profit research centers; (3) Institution-al investors, including regional develop-ment funds; (4) Autonomous local budgets of less than 10 million and less than 5000 inhabitants.

The definition of SMEs in the European Union structure of enterprises by number of employees and annual turnover (data from balance sheets).

Kriterijum[Criteria]

Mikro[Micro]

Malo[Small]

Srednje[Medium]

Broj zaposlenih[Number of employees]

do 10[up to 10]

do 50[up to 50]

do 250[up to 250]

Godišnji prihod i vrijed-nost imovine u EUR[Annual revenue and value in EUR]

do 2 miliona EUR[up to 2 million to EUR]




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MSP su glavni izvor zapošljavanja i stvaranja bogatstva u Europskoj uniji. Mikrobiznisi (sa manje od 10 zaposle-nih) su dominantni u zemljama kao što su Italija (47%) i Poljska (41%), dok je udio velikih preduzeća u zaposleno-sti Velike Britanije 46%.. Vodeće zemlje Europske unije prema broju registrova-nih MSP su Češka (83,4 MSP na 1000 stanovnika), koju prate Portugal (81,43 MSP na 1000 stanovnika), Italija (65,43 MSP na 1000 stanovnika), Grčka (74,46 na 1000 stanovnika).

Mala i srednja preduzeća u zemljama tranzicije

Usljed karakteristika sistema i državnog vlasništva u privredi u zemljama tranzici-je2 nije bilo mogućnosti za razvoj malih preduzeća. Država je mjerama ekonomske politike preferirala razvoj i vršila direktno finansiranje velikih preduzeća, dok je ure-đenje i razvoj MSP bilo zanemareno. Me-đutim, u tranzicijskom periodu u osnovi sve zemlje koje su ušle u ovu fazu, svoje aktiv-nosti usmjeravaju razvoju malog biznisa po uzoru na razvijene zemlje Europske unije. Ovdje navodimo šest stepeni europeizaci-je malih i srednjih preduzeća (Robernik, 1997, str. 13): (1) indirektni međunarodni utjecaj, (2) indirektno učešće u izvozu (ve-leprodaja i izvozna trgovinska preduzeća), (3) direktna učešća u izvozu (agencije, dis-tribucija, podružnice), (4) saradnja sa dru-gim preduzećima (razvoj i marketing), (5) međunarodne licence, (6) direktna strana - zajednička ulaganja.

U svom istraživanju Aidis i Sauka (2005) tvrde da su MSP za tranzicijske zemlje od velike važnosti iz velikog broja razloga. Kao 2 Krajem osamdesetih i početkom devedesetih godina doš-lo je do velikih promjena na geopolitičkoj karti centralne, jugoistočne i istočne Evrope. Padom Berlinskog zida 1989. godine, raspadom Varšavskog pakta i Sovjetsdkog save-za, Čehoslovačke i SFRJ, nastala je nova realnost, započeo je proces tranzicije ovih privredno-političkih sistema u višestranačku parlamentarnu demokratiju i tržišnu ekonomi-ju. Tako je započeo proces političke, socijalne i ekonomske transformacije.

SMEs are a major source of employment and wealth creation in the European Union. Mi-croenterprises (with fewer than 10 employees) are prevalent in countries such as Italy (47%) and Poland (41%), while the share of employ-ment in large enterprises of Great Britain is 46%. The leading countries of the European Union according to the number of registered SMEs like the Czech Republic (83.4 SMEs per 1,000 inhabitants), which is followed by Portugal (81.43 SMEs per 1,000 inhabitants), Italy (65.43 SMEs per 1,000 inhabitants), Greece (74.46 per 1000 inhabitants).

Small and medium-sized enterprises in countries in transition

Due to the characteristics of the system and state ownership in the economy in transition countries2 there was no possibility for the devel-opment of small enterprises. Country’s econom-ic policy measures favored the development and exercised directly financed by large enterprises, while the planning and development of SMEs have been neglected. However, in the transi-tional period, basically all countries that joined the phase, directed their activities towards the development of small businesses following the example of the European Union. Here are six degrees of Europeanization of small and medi-um-sized enterprises (Robernik, 1997, p. 13): (1) Indirect international influence, (2) Indirect share in exports (wholesale and export trading companies), (3) Direct participation in exports (agency, distribution, and branch), (4) Cooper-ation with other companies (development and marketing), (5) International license, (6) For-eign direct - joint ventures.

In their study Aidis and Sauka (2005) ar-gue that the MSP for transition countries is of great importance for a number of reasons. 2 In the late eighties and early nineties, there was a major change in the geopolitical map of Central, Eastern and East-ern Europe. With the fall of the Berlin Wall in 1989, the dis-solution of the Warsaw Pact and Sovjetsdkog Union, Czecho-slovakia and Yugoslavia, created a new reality, started the process of transition of the economic and political systems in a multi-party parliamentary democracy and a market econ-omy. So began the process of political, social and economic transformation.


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prvo, MSP su sposobna da pružaju ekonom-ske koriste izvan granica individualnih pre-duzeća sa aspekta eksperimentisanja, učenja i adaptibilnosti. Ove karakteristike su od po-sebnog značaja za ekonomije koje sprovode radikalne transformacije, kao što su zemlje centralno-planske privrede. Drugo, istraživa-nja u tranzicionim zemljama pokazuju, da i u slučaju kada MSP ne generišu nova radna mjesta, ona redukuju eroziju ljudskog kapita-la pružanjem alternativnih mogućnosti zapo-šljavanja za relativno obučene ali još nezapo-slene radnike.

Dosadašnji razvoj MSP i povećanje njiho-vog broja u tržišnoj ekonomiji je dokazao stratešku važnost ovog sektora iz sljedećih razloga: 1. Podrška razvoju MSP pomaže u rekon-

struisanju velikih neefikasnih preduzeća; 2. MSP ublažavaju monopol velikih predu-

zeća i nude konkurentnu robu i usluge u skladu sa promjenama u modernim eko-nomijama;

3. Karakteristika malih industrijskih preduze-ća je da proizvode pretežno za domaće trži-šte, koristeći uglavnom nacionalne resurse.

Razvoj preduzetništva u zemljama u tranziciji može se klasifikovati u tri glavne grupe:1. Države brzog rasta, uključuju osam zema-

lja koje su od 01.05.2004. godine članice Europske unije, uključujući “višegrad-sku grupu” - Češku, Mađarsku, Poljsku, Slovačku, Sloveniju i tri baltičke zemlje: Estoniju, Litvaniju i Letoniju, te kasnije i Hrvatsku;

2. Države srednjeg nivoa tranzicije: Bugar-sku, Rumuniju, Kirgiziju, Uzbekistan i Rusku Faderaciju;

3. Države sporog razvoja sa najmanjim dje-lovanjem njihovih vlada na razvoj MSP, tu su: Albanija, Bosna i Hercegovina, Armenije, Azerbedžanija, Makedonije, Srbija i Crna Gora i većina zemalja biv-šeg SSSR ).

Međutim u posljednje dvije godine, a prema izvještaju Svjetske banke aktivnim

Firstly, SMEs are able to provide economic benefits beyond the boundaries of individ-ual companies in terms of experimentation, learning and adaptability. These features are of particular importance for countries that implement radical transformations, such as the countries of central-planned econo-my. Second, research in transition countries show that when SMEs do not generate new jobs, it reduces the erosion of human capital by providing alternative employment oppor-tunities for relatively skilled or even unem-ployed workers.

The recent development of SMEs and in-creasing their numbers in a market economy has proved the strategic importance of this sector for the following reasons: 1. Support the development of SMEs helps to

reconstruct the large inefficient enterprises;2. SMEs mitigate the monopoly of large enter-

prises and offer competitive goods and ser-vices in accordance with changes in modern economies;

3. Characteristic of small industrial enterprises that produce mainly for the domestic mar-ket, using mainly national resources.

The development of entrepreneurship in transition countries can be classified into three main groups:1. Member of rapid growth, including

eight that have since 01.05.2004. the EU Member States, including the “Višegrad Group” - the Czech Republic, Hungary, Poland, Slovakia, Slovenia and the three Baltic countries: Estonia, Lithuania and Latvia, and later Croatia;

2. - Countries middle-level transition: Bul-garia, Romania, Kyrgyz Republic, Uz-bekistan and the Russian Federation;

3. Member of slow development with the smallest actions of their governments on the development of SMEs, there are: Albania, Bosnia and Herzegovina, Armenia, Azer-baijan, Macedonia, Serbia and Montenegro and most countries of the former USSR).

However, in the last two years, according to a World Bank report active approach to


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pristupom tranzicijskih zemalja na ukla-njanju prepreka rasta i razvoja MSP, ze-mlje kao što su Makedonija, Crna Gora i Albanija su prilično napredovale u stvara-nju preduzetničke klime i jačanju sektora MSP. Mnoge zemlje u tranziciji, prepo-znale su još u početnom periodu tranzi-cije značaj MSP za rekonstruisanje indu-strije. Dosadašnja iskustva tih zemalja su pokazala da:1. Mala i srednja preduzeća predstavljaju

generator ekonomskog razvoja;2. Da je razvoj MSP bio osnovni elemenat

industrijskog rekonstruisanja;3. Iako mnoge ekonomije u tranziciji sma-

traju da je razvoj MSP važan elemenat u procesu reformi, vlade se radije bave pita-njima privatizacije u odnosu na preduzet-ništvo i MSP;

4. Za razliku od većine zemalja u tranzici-ji, u jugoistočnoj Europi tek slijedi da se osmisli odgovarajuća politika u vezi sa razvojem MSP.

Kao i većina tranzicijskih zemalja, Bosna i Hercegovina je 20.6.2003.godine potpisa-la obavezujuću Europsku povelju o malim preduzećima, odobrenu od strane lidera Eu-ropske unije. U povelji se smatra da su mala preduzeća kičma europske privrede. Ona su ključni izvor zapošljavanja i temelj za razvoj poslovnih ideja. Mala preduzeća se moraju posmatrati kao glavni pokretači inovacija, zapošljavanja a također socijalne i lokalne integracije u Europi. Da bi se postigla pri-vredna struktura, kao i struktura unutar MSP sektora koja obezbjeđuje ekonomski razvoj, pred zemlje potpisnice Povelje, postavljeni su zahtjevi u vidu reforme u deset oblasti, takozvanih stubova Povelje: (1) Obrazova-nje i obuka u području preduzetništva; (2) Jeftinije i brže osnivanje preduzeća; (3) Bo-lje zakonodavstvo i regulativa; (4) Stjecanje poslovnih vještina; (5) Poboljšanje on-line pristupa; (6) Bolje korišćenje prednosti je-dinstvenog tržišta; (7) Poreska i finansijska politika; (8) Jačanje tehnološkog kapaciteta malih preduzeća; (9) Uspješni modeli elek-

transition countries to remove obstacles to growth and development of SMEs, countries such as Macedonia, Montenegro and Albania are fairly advanced in the creation of an entre-preneurial climate and strengthening the sec-tor MSP. Many countries in transition are still recognized in the initial transition period, the importance of SMEs in the rehabilitation in-dustry. Previous experience of these countries has shown that:1. Small and medium enterprises are the

generator of economic development;2. That the SME development was a basic

element of industrial restructuring;3. Although many transition economies con-

sidered that the development of SMEs is an important element in the process of reforms, which the government preferred to deal with regarding the issues of privatization in relation to entrepreneurship and SMEs;

4. Unlike most transition countries in Southeast Europe is yet to be devised by appropriate pol-icies regarding the development of SMEs.

Like most countries in transition, Bosnia and Herzegovina is 20.06.2003.godine signed a binding European Charter for Small Enter-prises, approved by the leaders of the Euro-pean Union. A charter is considered to be the backbone of the European Small Business economy. They are a key source of jobs and the basis for the development of business ide-as. Small enterprises must be considered as the main drivers of innovation, employment and also social and local integration in Europe. To achieve the economic structure, and the struc-ture within the SME sector which provides economic development, from the Charter sig-natory countries, the requirements set in the form of reforms in ten areas, so-called pillars of the Charter: (1) Education and training in the field of entrepreneurship; (2) Cheaper and faster start-up enterprises; (3) Better legisla-tion and regulation; (4) Acquisition of business skills; (5) Improving on-line access; (6) Better use of the advantages of the single market; (7) Tax and financial policies; (8) Strengthening the technological capacity of small enterprises;


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tronskog poslovanja i podrške malim predu-zećima; (10) Razviti jače, efikasnije zastupa-nje interesa malih preduzeća na nivou Unije i na nacionalnom nivou.

Mala i srednja preduzeća u Bosni i Hercegovini i zemljama zapadnog Balkana

MSP daju doprinos kreiranju poslova i ra-zvoju cjelokupne ekonomije. Do prije neko-liko godina politika razvoja malih preduzeća zaokupljala je relativno malo pažnje u ze-mljama u našem regionu.

U fokusu vlada bila je konsolidacija ma-kroekonomske stabilnosti i upravljanje restruktuisanjem i privatizacijom velikih kompanija. MSP su stub zapadno-balkan-skih ekonomija, kaže se u Izvještaju o im-plementaciji europske povelje u zemljama zapadnog Balkana.

Na primjer, Hrvatska je ispred svih zema-lja naše regije kada govorimo o tehnološ-kom razvoju. Globalan napredak u regio-nu zabilježen je u poboljšanju operativnog okruženja malih preduzeća: mnogo brža registracija preduzeća, porezi i finansije i predstavljanje MSP i privatno-javni di-jalog. U reformi zakonodavstva kao i u razvoju pristupa jedinstvenom europskom tržištu, napredak je bio neujednačen i spo-riji u cijelom regionu. Prema izvještaju Svjetske banke za 2012. godinu, Bosna i Hercegovina zaostaje iza zemalja regiona prema nizu indikatora. Bosna i Hercegovi-na je u 2010. godini bila pozicionirana na 116. mjestu od 183 ekonomije sa aspek-ta ukupne lakoće obavljanja biznisa, a u 2012. godini bila je na 126. mjestu. Prema istom izvoru, od zemalja zapadnog Balka-na najbolje rangirana je Makedonija, koja je napredovala i nalazi se na 22. mjestu, Slovenija je na 53. mjestu, Crna Gora na 56, Hrvatska na 80, Srbija na 92. mjestu. Premda se izvještaj Svjetske banke ne može smatrati potpuno pouzdan, ipak podaci do kojih se može doći, analizirajući izvještaje

(9)Successful e-business models and support small businesses; (10) Develop stronger, more effective representation of small enterprises at EU level and at national level.

Small and medium enterprises in Bosnia and Herzegovina and countries Western Balkans

SMEs contribute to the creation of jobs and the development of the overall economy. Until a few years of development policy for small enterprises occupied relatively little at-tention in the countries in our region.

The focus of the government is to consoli-date macroeconomic stability and restructur-ing of management and privatization of large companies. SMEs are the pillar of the West-ern Balkan economies, according to a report on the implementation of the European Char-ter in the Western Balkans.

For example, Croatia is ahead of all coun-tries in our region when it comes to techno-logical development. Global progress in the region was recorded in improving the operat-ing environment of small businesses: a much faster company registration, taxation and fi-nance and presentation of SMEs and the pri-vate-public dialogue. The reform of legislation and the development of access to the Europe-an single market, progress have been uneven and slower throughout the region. According to a World Bank report for the year 2012, Bosnia and Herzegovina is lagging behind the countries of the region according to a se-ries of indicators. Bosnia and Herzegovina in 2010 was positioned at 116th place out of 183 economies in terms of overall ease of doing business, and in 2012 was on the 126th place. According to the same source, from the West-ern Balkan countries best ranked Macedonia, which has advanced and is on the 22 place, Slovenia is ranked 53rd, Montenegro 56th, Croatia at 80th, Serbia 92nd. Although the re-port by the World Bank cannot be considered completely reliable, however, the data, which can be reached by analyzing the statements of


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pojedinih zemalja, pokazuju da u zemljama zapadnog Balkana, Bosna i Hercegovina ima najnepovoljnije uslove za pokretanje i vođenje malog biznisa i prilično nepodsti-cajno preduzetničko okruženje.

Tabela 3Položaj Bosne i Hercegovine prema pojedinim kategorijama lakoće obavljanja biznisa

U tabeli 3. je prikaz položaja Bosne i Her-cegovine prema deset kategorija u odnosu na 183 zemlje svijeta u 2010. i 2012. godini. Pre-ma ukupnim pokazateljima lakoće obavljanja biznisa, Bosna i Hercegovina je sa 116. mje-sta rangirana na 125. mjesto, dok je u svim pokazateljima nazadovala, osim u kategoriji plaćanja poreza i taksi, gdje je napredovala za 18 mjesta. Nažalost, prema ostalim ekonom-skim pokazateljima preduzetničkog okruže-nja i analize podsticajnih faktora poslovanja, položaj Bosne i Hercegovine u poređenju sa drugim zemljama svijeta nije na zadovolja-vajućem nivou. Prema studiji, koju je izra-dila Svjetska banka, Bosna i Hercegovina je

some countries, show that in the countries of the Western Balkans, Bosnia and Herzegovina has the most unfavorable conditions for start-ing and running a small business and fairly un-supportive entrepreneurial environment.

Table 3The situation in Bosnia and Herzegovina, according to certain categories Ease of doing business

Table 3 is a representation of the situation in Bosnia and Herzegovina of ten categories compared to 183 countries in 2010 and 2012. According to the overall ease of doing busi-ness indicators, Bosnia and Herzegovina with 116 sites ranked at the 125th place, while all indicators deteriorated, except in the category of paying taxes and fees, which has moved up 18 places. Unfortunately, to other economic indicators entrepreneurial environment and analysis of incentive factors of business, the position of Bosnia and Herzegovina in com-parison with other countries is not satisfactory. According to the study, which was developed by the World Bank, Bosnia and Herzegovina

Teme rangiranja[Topics ranking]

DB 2013. rang[DB 2013 rank]

DB 2012. rang[DB 2012 rank]

Promjena ranga[Change in rank with-

out changes]Pokretanje biznisa[Starting a Business] 162. 162. bez promjena

Građevinske dozvole[Building permits] 163. 159. - 4

Registracija imovine[Registration of assets] 158. 154. - 4

Pristup električnoj energiji[Access to electricity] 93. 100. + 7

Pristup kreditima[Access to credit] 70. 67. - 3

Zaštita investitora[Investor protection] 100. 98. - 2

Plaćanje poreza[Paying taxes] 128. 137. + 9

Spoljna trgovina[International trade] 103. 101. - 2

Izvršenje ugovora[Enforcing contracts] 120. 117. - 3

Rješavanje nelikvidnosti[Esolving insolvency] 83. 84. + 1


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stavljena na 142. mjesto od 178. rangiranih zemalja svijeta, kada je u pitanju opterećenje koje izmirenje poreskih obaveza predstavlja za prosječnu kompaniju. Rangiranje zemalja u ovoj studiji je izvršeno uzimajući u obzir tri pokazatelja: (1) broj plaćanja, (2) vrijeme neophodno da se poreske obaveze izvrše i (3) ukupna poreska stopa.

Ključni faktor za rast i razvoj predu-zetničkih aktivnosti je svakako predu-zetničko okruženje. Od kvaliteta pre-duzetničkog okruženja zavisi odluka novih preduzetnika da li započeti biznis ili odluka o proširenju postojećeg bizni-sa. Prihvatanje jedinstvene klasifikacije MSP (usklađene s pristupom definisanja MSP u Europskoj uniji) će omogućiti bo-lje praćenje položaja MSP i situacije u privredi zemlje i šire. Sve zemlje zapad-nog Balkana, osim Bosne i Hercegovine, primjenjuju definiciju MSP-a Europske unije. Uz uspostavljanje elektronskog registra preduzeća i provedenom popisu stanovništva 2013. godine, stvorene su i statističke pretpostavke za lakše pra-ćenje raznih pokazatelja u sektoru MSP Bosne i Hercegovine.

ZAKLJUČAK

Razmatrajući problematiku MSP-a, na način želimo da utvrdimo šta je zajednič-ko mnogim ekonomijama u svijetu, došli bismo do jedinstvenog zaključka da je to MSP koji je nastao pretpostavkama predu-zetništva i preduzetničke kulture, a njihov značaj je posebno prepoznatljiv kroz njihov udio u zaposlenosti, ukupno ostvarenom prihodi i izvozu. Opstanak i razvoj MSP kod nas ovisiće isključivo od sposobnosti uspješne konkurentnosti i odgovora na iza-zove koje postavlja zahtjevno tržište, pa je stoga i uloga svih nivoa vlasti, da po uzoru na noge države u tranziciji, ojača ulogu i značaj MSP-a, a time da obezbjedi dugo-ročno rast i razvoj preduzetništva.

Mnoge zemlje vlastitom legislativom definišu MSP-a, gdje su veličina, broj

is placed at 142 out of 178 ranked countries of the world, when it comes to workload, which represents the settlement of tax liabilities for the average company. The ranking of coun-tries in this study was performed taking into account three indicators: (1) Number of pay-ments, (3) the time necessary to carry out tax liabilities and (3) total tax rate.

A key factor for the growth and development of entrepreneurial activities is certainly an entre-preneurial environment. The quality of the entre-preneurial environment depends on making new entrepreneurs to start a business, or whether the decision on the extension of existing businesses. Acceptance of a single SME classification (har-monized with the approach of defining SMEs in the European Union) will allow better moni-toring of the situation and the situation of SMEs in the economy of the country and beyond. All countries of the Western Balkans, except Bosnia and Herzegovina, apply the definition of SMEs of the European Union. With the establishment of the electronic register of companies and the population census conducted in 2013, were cre-ated and statistical assumptions for easier moni-toring of various indicators in the SME sector in Bosnia and Herzegovina.

CONCLUSION

Considering the problem of SMEs, the way we want to determine what is common to many econ-omies in the world, would lead us to a single con-clusion that it is SMEs that originated assumptions of entrepreneurship and entrepreneurial culture, and their significance is particularly recognizable through their share in employment, the total real-ized revenues and exports. The survival and de-velopment of SMEs in our country will depend entirely on the ability of a successful competition and answer the challenges of the demanding mar-ket, and is therefore the role of all levels of gov-ernment in order modeled on the legs countries in transition, to strengthen the role and importance of SMEs, a time to provide long-term growth and de-velopment of entrepreneurship.

Many countries have their own legislation defining SMEs, where the size, number of


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zaposlenih, godišnji prihod i profit os-novna odrednica veličine preduzeća. Duge države preuzimaju definiciju inte-gracije čiji su članovi ili čiji članovi teže da postanu. Definicija MSP u Federaciji BiH regulisana je Zakonom o podstica-nju male privrede (2009), a u Republici Srpskoj Zakonom o razvoju malih i sred-njih preduzeća (2013).

Okruženje u kojem funkcionišu predu-zeća, obilježeno je kompleksnošću, dina-mikom, neizvjesnošću, te u tom kontekstu savremeno preduzeće gradi svoj opstanak kroz sposobnost neprekidnog praćenja promjena i adekvatnog prilagođavanja nji-ma. Kako bi se generisao dugoročan rast i razvoj konkurentnosti MSP, potrebno je kreirati stimulativno okruženje i kontinui-rano razvijati instrumente finansijske po-drške sektoru malih i srednjih preduzeća.

I pored nastojanja nadležnih institucija na svim nivoima vlasti u BiH i pojedinaca da omoguće sve potrebne uslove za nesmetani rad MSP-a, veliki broj preduzeća prestaje biti konkurentan i zbog takvih okolnosti prestaju sa radom. Potrebe menadžmenta i zaposleni-ka usmjerene su na konstantnu potrebu prila-gođavanja novim uslovima i načinu poslova-nja, kako bi održali konkurentnu sposobnost.

LITERATURA

Adisis, R. i Sauka, A. (2005). Analitičke mogućnosti prelomne tačke u poslovnoj analizi. Ekonomika, br. 69.

Alfirević, N., Pavičić, J. i Vlašić, G. (2004). Marketinška komunikacija i upravljanje novim medijima. Zagreb: ZaMir NET.

Avlijaš, R. (2006). Istraživanje i unapređenje faktora uspješnosti preduzetništva i Menadžmenta malih i srednjih preduzeća. Elektrotehnički fakultet Novi Sad.

Berberović, Š. i Petković, S. (2013). Ekonomika i upravljanje malih i srednjih preduzeća. Elektrotehnički fakultet Banja Luka.

employees, annual turnover and profit base-line sized enterprises. Long take over the state definition of integration whose members or whose members aspire to become. The defini-tion of SMEs in the Federation of BiH is regu-lated by the encouragement of small business (2009) and in the Republic of Serbian Law on Development of Small and Medium Enter-prises (2013).

The environment, in which companies oper-ate, is marked by complexity, dynamics, uncer-tainty, and in the context of a modern company building its survival through the ability of con-tinuous monitoring of changes and appropriate adaptation to them. In order to generate long-term growth and development of the compet-itiveness of SMEs, it is necessary to create a stimulating environment and continuously de-velop the instruments of financial support to the sector of small and medium-sized enterprises.

Despite the efforts of the relevant institutions at all levels of government and individuals to provide all necessary conditions for the smooth operation of SMEs, many companies cease to be competitive because of such circumstances have ceased to exist. The needs of management and employees are focused on the constant need to adapt to new conditions and way of doing busi-ness, in order to maintain the competitive ability.

LITERATURA

Adisis, R. and Sauka, A. (2005). Analytical capabilities breakpoint in business analysis. Ekonomika, br. 69.

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Omazić, M. A. and Baljkas, S. (2005). Project management. Zagreb: Sinergija.


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REZIME

Nagrađivanje zaposlenih je jedna od aktiv-nosti menadžmenta ljudskih resursa koja se odnosi određivanje količine novac, dobra i usluga koje zaposleni dobijaju od poslodav-ca u zamjenu za njihov rad. S obzirona na to da je adekvatno dizajniran sistem nagrađi-vanja jedan od uslova za stabilno poslovanje, uspješno obavljanje radnih aktivnosti, ali i ostvarivanje postavljenih ciljeva svake orga-nizacije, osnovna tema ovog rada jesu upravo sistemi nagrađivanja zaposlenih, sa posebnim fokusom na različite elemente ovog sistema. Svrha rada jeste da opiše ulogu i značaj po-smatranog sistema, kao i da ukaže na njegovu ulogu u motivisanju zaposlenih radnika.

Na osnovu izvršene analize u radu se došlo do brojnih zaključaka na osnovu kojih je doka-zano da adekvatno dizajniran sistem nagrađi-vanja zaposlenih ima brojne prednosti za or-ganizaciju, čime se apostrofira njegov značaj.

Ključne riječi: organizacija, menadžment, menadžment ljudskih resursa, sistem nagrađivanja zaposlenih, nagrade, kompenzacija, stimulacije, beneficije

UVOD

Kada se govori o aktivnostima menadžmenta kao procesa upravljanja u preduzećima, može se reći da u današnje vrijeme veliki značaj ima upravo menadžment ljudskih resursa koji se odnosi na politike, prakse i sisteme koji uti-ču na ponašanje zaposlenih, njihove stavove i radnu uspješnost. S obzirom na to da ne po-

SUMMARY

Employee rewarding is one of the activities of human resource management concerning the management of money, goods and ser-vices that employees receive from their em-ployer in exchange for their work. Given that a properly designed reward system is one of the conditions for a stable business, success-ful performance of work activities and the achievement of set objectives in each organ-ization, the basic theme of this paper is the employee reward system, with a special focus on different elements of it. The purpose of this paper is to describe the role and significance of the observed system and to draw attention to its role in employee’s motivation.

Based on the given analysis many conclu-sions have been drawn. It has been proved that a properly designed employee reward system has many advantages for the organi-zation, which emphasizes its importance.

Keywords: organization, management, human resources management, employee reward system, reward, compensation, incentives, benefits

INTRODUCTION

When speaking about the management ac-tivities that take place in organization, it can be said that human resource management plays an important role in it. Human resource management refers to policies, practices and systems that affect the behavior of employees, their attitudes and work performances. Since

SISTEMI NAGRAĐIVANJA ZAPOSLENIH RADNIKA U ORGANIZACIJAMA

EMPLOYEE REWARD SYSTEMS IN ORGANIZATIONS

Dragana DošenovićUniverzitet u Banjoj Luci, Ekonomski fakultet u Banjoj Luci, Bosna i Hercegovina

University of Banja Luka, Faculty of Economics Banja Luka, Bosnia and Herzegovina

Pregledni članak DOI 1515/eoik-2015-0024, UDK 331.225.3:005.66 Review paper

Vol. 4, No 1, 2016ISSN 2303-5005


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stoji jedinstven stav o aktivnostima koje su dio ove funkcije, u literaturi se od strane različitih autora mogu pronaći različite klasifikacije ak-tivnosti menadžmenta ljudskih resursa. Ipak, većina ovih definicija u aktivnosti iz domena upravljanja ljudskim resursima ubraja i nagra-đivanje zaposlenih radnika. O aktivnostima nagrađivanja govore brojni teoretičari, prakti-čari, ali i istraživači koji se ovom tematikom bave širom svijeta, pa je upravo iz tog razloga ovaj rad posvećen analizi sistema nagrađivanja zaposlenih u organizacijama.

Ako se organizacija posmatra kao grupa lju-di koji su okupljeni oko istog cilja, može se uočiti da u njoj postoje određene interakcije i odnosi između različitih članova koji čine or-ganizaciju. Ove organizacije imaju potencijal da ostanu održive samo onoliko dugo koliko njihovi članovi učestvuju i uključuje se u po-slovne aktivnosti usmjerene ka postavljenim ciljevima. Prilikom obavljanja ovih aktivno-sti neophodno je da se zaposleni ponašaju na poželjan način, što se može omogućiti kroz obezbjeđivanje podsticaja koji za zaposlene imaju određenu vrijednost. Ovaj proces raz-mjene ili transakcije predstavlja srž odnosa između poslodavaca i zaposlenih i može se posmatrati kao vrsta ugovora kojom se stva-ra recipročna obaveza između posmatranih strana. U centru te razmjene nalaze se odluke poslodavaca i zaposlenih u vezi sa sistemom nagrađivanja.

Ovaj rad upravo će se posvetiti izučavanju značaja sistema nagrađivanja, pa se osnovni problem istraživanja u ovom radu definiše u obliku pitanja: Koju ulogu ima sistem nagrađi-vanja u organizacijama? S obzirom na to da de-finisani problem istraživanja koji je ekonomske prirode, kao predmet istraživanja može se nave-sti područje ekonomije sa posebnim fokusom na menadžment ljudskih resursa. Osnovni cilj rada jeste da se utvrdi i objasni značaj sistema nagra-đivanja za zaposlene radnike. Da bi se ostvario postavljeni cilj, definisana je i hipotezu od koje se polazi u ovom radu, a kojom se tvrdi da ade-kvatno dizajniran sistem nagrađivanja zaposle-nih predstavlja važan izvor motivacije i donosi organizaciji brojne prednosti. Pored uvoda, za-

there is no consensus on the activities that are part of this function, different classifications of human resource management activities de-fined by various authors can be found in the literature. However, most of these definitions include rewarding as one of the activities in the field of human resource management. Nu-merous scholars, practitioners and research-ers engaged in this issue around the world discuss these activities and that is the reason why this paper is dedicated to the analysis of the employee reward system in organizations.

If we look at the organization as a group of people who are gathered around the same goal, we can see that there are certain interactions and relationships between different members in it. These organizations have the potential to remain viable as long as their members participate and engage in business activities directed toward set goals. When performing these activities, it is essential that employees conduct themselves in an acceptable way, which can be enabled through the provision of incentives that create certain value for the employees. This exchange process or transac-tion represents the core of the relationship be-tween employers and employees and can be seen as a type of contract that creates recip-rocal obligations between the observed sides. In the center of this exchange are decisions about reward system made between employ-ers and employees.

This paper will be devoted to the signifi-cance of reward system. Basic research prob-lem in this paper is defined in the form of a question: What role does the reward system has in organizations? Due to defined research problem, which is economic in nature, an area of the economy with a special focus on hu-man resource management can be indicated as the subject of research. The primary goal is to determine and explain the importance of an employee reward system, and for that pur-pose the hypothesis is defined. It states that properly designed employee reward system is an important source of motivation and brings many benefits to organizations. In addition to the introduction, conclusion and literature,

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ključka i literature, rad se sastoji iz dva dijela. U prvom dijelu rada objasniće se pojam i značaj sistema nagrađivanja, dok su u drugom dijelu rada opisani elementi ovog sistema.

POJAM I ZNAČAJ SISTEMA NAGRAĐIVANJA ZAPOSLENIH RADNIKA

Sistem nagrađivanja predstavlja centralno, integrisano obilježje pristupa menadžmentu ljudskih resursa (Torrington, Hall i Taylor, 2004). Ovaj sistem se najlakše može defi-nisati kao sistem koji se odnosi na novac, dobra i usluge koje zaposleni dobijaju od poslodavca u zamjenu za njihov rad, što predstavlja definiciju u užem smislu. Sa dru-ge strane, sistem nagrađivanja u širem smi-slu, pored naknada, podrazumijeva i sistem za ocjenu performansi zaposlenih, s obzirom na to da ocjene često imaju i važnu ulogu za određivanje različitih naknada (Bogićević Milikić, 2008, str. 275). Brojne su prednosti koje adekvatno dizajniran sistem nagrađiva-nja ima za sve zaposlene u organizaciji, pa je on od velikog značaja za radnu snagu jer direktno utiče na životni standard zaposle-nih radnika, održava stanje radne atmosfere i dobrih međuljudskih odnosa u organizaciji (Štangl-Šušnjar i Zimanji, 2005, str. 314).

Osnovu sistema nagrađivanja čine nakna-de (nadoknade, kompenzacije ili zarade) zaposlenih radnika. One se odnose na sve vidove plata ili nagrada koje se isplaćuju za-poslenima, a koje proističu iz njihovog rada (Dessler, 2007, str. 213). Tako se različitim vrstama naknada nagrađuju zaposleni za obavljeni rad i pružene usluge. Iz navedenog se vidi da je naknada jedan od najvažnijih elemenata modernih organizacija, s obzirom na to da je ona sve ono što kompenzuje, po-kreće, motiviše i nagrađuje zaposlene za po-sao koji obavljaju (Tropman, 2001).

Postoji nekoliko razloga zbog kojih bi orga-nizacije trebale biti posvećene kreiranju ade-kvatnog sistema nagrađivanja, s obzirom na to da se osnovna svrha ovog sistema ogleda u pri-vlačenju, zadržavanju i motivisanju zaposlenih radnika (Babić i Lukić, 2008). Prvi razlog jeste

the paper consists of two main parts. The first part will explain the concept and importance of the reward system, while the second part describes the elements of it.

THE CONCEPT AND IMPORTANCE OF THE REWARD SYSTEM

The reward system is a central, integrated feature of the approach to the human resource management (Torrington, Hall and Taylor, 2004). This system can easily be defined as a system that relates to money, goods and services that employees receive from their employer in exchange for their work, which is strictly defined. On the other hand, the re-ward system in the broad sense includes also a system for the performance evaluation of employees, since the grading system often plays important role in determining various rewards (Bogićević Milikić, 2008, p. 275). There are many benefits that a properly de-signed reward system has for all employees in the organization. It is of great importance to the work force as it has a direct impact on the living standard of workers, maintains the working atmosphere and good interperson-al relationships in the organization (Štangl -Šušnjar and Zimanji, 2005, p. 314).

The basis of the reward system consists of employees charges (fees, remuneration, com-pensations or earnings). This applies to all forms of prizes or rewards which are given to employees and based upon performed la-bor (Dessler, 2007, p. 213). Thus, employees are awarded for performed work and servic-es with various types of rewards. The above mentioned shows that the reward is one of the most important element of modern organiza-tion, since that is the main driving force that compensates, motivates and rewards employ-ees for their work (Tropman, 2001).

There are several reasons why organizations should be dedicated to the creation of an ade-quate reward system, since the main purpose of it is to attract, retain and motivate employ-ees (Babić and Lukić, 2008). The first reason is to attract all people that organization needs,

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cilj da se privuku svi oni ljudi koji su potreb-ni organizaciji, a posebno visokokvalifikovani radnici koji će pomoću svojih znanja i vještina doprinijeti uspješnom poslovanju. Privlačenje radnika sa poželjnim kvalifikacijama uslovljeno je postojanjem odgovarajućeg sistema nagrađi-vanja. Da bi se omogućilo stabilno poslovanje i uspješno obavljanje radnih aktivnosti potrebno je obezbijediti ne samo privlačenje nego i za-državanje zaposlenih radnika. Tako je svrha si-stema nagrađivanja i zadržavanje radnika kako oni ne bi tražili bolji posao u drugim organiza-cijama. Pored navedenih razloga cilj posmatra-nog sistema jeste i motivisanje zaposlenih da rade najbolje što mogu. S obzirom na to da su naknade jedan od važnih faktora motivacije, adekvatnim sistemom nagrađivanja može se uticati na zaposlene da uspješno obavljaju svoj posao, što će u krajnjem cilju dovesti i do ostva-renja postavljenih ciljeva organizacije. Može se reći da je osnovna uloga sistema nagrađivanja u organizaciji da uskladi individualne interese zaposlenih i strategijske ciljeve preduzeća kroz privlačenje i zadržavanje sposobnih ljudi, ohra-brivanje i podsticanje zaposlenih da razviju svo-je sposobnosti i znanja, motivaciju zaposlenih i kreiranje kulture u kojoj je zaposlenima stalo do uspjeha preduzeća u kojem rade (Bogićević- Milikić, 2008, str. 275).

Prilikom dizajniranja sistema nagrađivanja i određivanja naknada za zaposlene potrebno je da se menadžment organizacije opredije-li između postojećih principa ili kriterijuma, odnosno da definiše politiku nagrađivanja. Posebnu pažnju potrebno je posvetiti praved-nosti koja se odnosi na jednak ili fer tretman svih zaposlenih, a koja pri tom obuhvata inter-nu i eksternu pravednost (Bahtijarević-Šiber, 1999). Interna pravednost postoji ukoliko je nadoknada zaposlenog pravična u odnosu na ostale zaposlene u organizaciji, dok eksterna pravednost postoji u slučaju kada je nadokna-da zaposlenog pravična u odnosu na radnike koji u drugim organizacijama obavljaju iste ili slične poslove (Ilić, 2014). Drugi princip od-nosi se na odluku menadžmenta u vezi sa na-činom isplaćivanja naknada gdje se postavlja pitanje da li će se naknade isplaćivati kao fiksni

especially highly skilled workers who can use their knowledge and skills to contribute to a successful business. Attracting workers with favorable qualifications is conditioned by the existence of an appropriate reward system. In order to allow work stability and successful performance of all work activities it is neces-sary not only to provide attraction but also re-tention of the employees. The purpose of the reward system is to keep the workers in ex-isting organization which has direct positive impact on decreasing fluctuation percentage. In addition to the mentioned reasons the goal of the observed system is also to motivate employees to do their best. Since the reward is one of the important factors of motivation, adequate reward system may affect the em-ployees to carry out their work successfully, which ultimately leads to the achievement of the set objectives of the organization. It can be said that the main role of the reward sys-tem is to align individual employees’ interests and strategic objectives of the company by at-tracting and retaining skilled people, encour-aging and supporting employees to develop their skills and knowledge, motivating em-ployees and creating a culture where employ-ees care about success of companies in which they work (Bogićević-Milikić, 2008, p. 275).

When designing a reward system and deter-mining reward policy it is necessary that the management makes choices between existing principles and criteria. Particular attention should be paid to ensure internal and external equity, which means equal and fair treatment for all employees (Bahtijarević-Šiber, 1999). Internal equity exists if the employee’s re-ward is fair compared to other employees in the organization, while external equity exists when an employee’s reward is fair compared to workers in other organizations engaged in the same or similar jobs (Ilić, 2014). The second principle relates to the decision of management regarding the method of pay-ment where the main question is whether the reward should be paid as a fixed amount or it will vary depending on defined criteria. Most frequently encountered in practice is


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iznos ili će one varirati u zavisnosti od defini-sanih kriterijuma. U praksi se najčešće susreće kombinacija ova dva modela, u smislu da se dio naknada zaposlenima isplaćuje u fiksnom iznosu, dok je drugi dio naknada varijabilan. Treći kriterijum vezan je za izbor između mo-gućnosti da se nagrađivanje vrši na osnovu performansi (kroz individualni i grupni dopri-nos) ili na osnovu članstva u organizacijama, a potrebno je donijeti odluku da li će se nagrade bazirati na vrednovanju pojedinačnog posla ili na znanjima i vještinama koje radnik treba da posjeduje za obavljanje svojih poslovnih aktiv-nosti (Gomes-Mejia, Balkin i Cardy, 2012, str. 313). Menadžment takođe treba donijeti odlu-ku da li će postojati samo jedan sistem nagra-đivanja koji će se odnositi na sve zaposlene, ili će on biti diferenciran u odnosu na različite kategorije zaposlenih. Šesti princip podrazu-mijeva odluku o nivou naknada, u smislu da li će se one nalaziti iznad, ispod ili na tržišnom nivou. Prilikom dizajniranja sistema nagrađi-vanja postavlja se i pitanje da li će se naglasak staviti na novčane ili na nenovčane naknade, a veoma je bitno unaprijed odlučiti i da li će in-formacije o zaradama zaposlenih biti javne ili tajne. Menadžment treba da donese odluku i o načinu odlučivanja o naknadama, gdje bi cen-tralizacija podrazumijevala donošenje odluka na samom vrhu organizacije, dok bi u slučaju decentralizacije odluke o naknadama donosili rukovodioci određenih organizacionih jedinica (Fisher, Schoenfeldt i Shaw, 1993).

Pored navedenih kriterijuma o kojima odlu-čuje menadžment, sistem nagrađivanja u jednoj organizaciji nalazi se i pod uticajem različitih internih i eksternih faktora koji mogu da djeluju na proces utvrđivanja naknada. Koliko poslo-davci mogu ili moraju minimalno da plate zapo-slenima, cijenu prekovremenog rada, beneficije i ostale komponente naknada određene su prije svega brojnim zakonima i zakonskim propisima (Henderson, 1980). Pored zakona, veoma važnu ulogu u procesu utvrđivanja cijene rada ima i nivo primanja u drugim organizacijama (Kova-ch, 1987; Gerhart i Milkovich, 1991). Takođe su bitni i troškovi života (DuMond, Hirsch i Macp-herson, 1999), mogućnost plaćanja organizacije

the combination of these two models, in the sense that first part of the reward is paid in a fixed amount, while the second part of the reward varies. The third criteria is related to the choice between possibility to determine reward based upon performance (through in-dividual and group contributions) or based upon membership in organizations. It is nec-essary to decide whether the rewards should be based upon evaluation of individual work or it should be based upon knowledge and skills which employee should possess to per-form business activities (Gomes-Mejia, Balk-in and Cardy, 2012, p. 313). Management also needs to decide whether there will exist only one reward system that will apply to all employees, or will it be differentiated accord-ing to different categories of employees. The sixth principle implies a decision on the level of rewards, in terms of whether they will be placed above, below or at market level. When designing a reward system it is important to decide whether the emphasis should be on monetary or non-monetary benefits. It is also very important to decide in advance wheth-er the information about the rewards will be public or secret. Management should chose decision making method, where centraliza-tion would imply decision-making at the very top of the organization while in the case of decentralization decisions are made by the head of certain organizational units (Fisher, Schoenfeldt and Shaw, 1993).

In addition to the above criteria set by the management, reward system is under the influence of various other internal and external factors that can directly determine reward process. The minimum pay, the cost of overtime job, benefits and other reward components are primarily determined by a number of laws and regulations (Hender-son, 1980). In addition to the law, a very important role in determining the cost of labor has a level of income in other compa-nies (Kovach, 1987; Gerhart and Milkovich, 1991). Costs of living (DuMond, Hirsch and Macpherson, 1999), organizations abil-ity to pay (Milkovich and Newman, 1999;


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(Milkovich i Newman, 1999; Gerhart, Minkoff i Olsen, 1995), kao i produktivnost samih zapo-slenih (Bishop, 1987).

Ukoliko dizajnirani sistem nagrađivanja nije objektivan u organizaciji se najčešće javljaju brojni problemi kao što su: absentizam, štraj-kovi i nedostatak angažovanja na izvršavanju radnih zadataka (Štangl-Šušnjar i Zimanji, 2005, str. 314).

ELEMENTI SISTEMA NAGRAĐIVANJA ZAPOSLENIH RADNIKA

Kako naknade predstavljaju ukupne zarade ili nadoknade koje zaposleni dobijaju od poslodav-ca u zamjenu za uloženi rad, u organizacijama se mogu pronaći naknade u različitim oblicima. Iako različite organizacije koriste različite siste-me nagrađivanja, sve naknade mogu se klasifi-kovati u dvije osnovne grupe i to: materijalne i nematerijalne (Vidaković, 2012). Materijalne ili finansijske naknade predstavljaju temelj siste-ma nagrađivanja i odnose se na sve materijalne nadoknade koje zaposleni radnici primaju od svojih poslodavaca za rad i obuhvataju različite direktne i indirektne oblike nagrađivanja. Kada su u pitanju direktne materijalne naknade, njih čine sve vrste naknada koje zaposleni dobijaju u gotovini, a obuhvataju: osnovnu platu, pove-ćanje osnovne plate radi održavanja kupovne moći i stimulacije.

Osnovna plata predstavlja najvažniju kom-ponentu sistema nagrađivanja, odnosno indi-vidualnu naknadu ili novac koji je poslodavac obavezan isplatiti zaposlenom za posao koji je obavio u određenom vremenu, bez obzira na njegov učinak (Ilić, 2014, str. 283). Za izradu sistema plata najčešće se koriste različiti alati, kao što su: aktuelizovani opis posla, procjena posla, podaci o platama na tržišu rada i struk-tura plata (Cascio, 2013, str. 423). Opis posla i specifikacija posla nastaju kao rezultat pro-cesa analize posla kojim se definišu svi poslo-vi koji se obavljaju u jednoj organizaciji, kao i dužnosti, odgovornosti, zadaci i zahtjevi koje svaki posao, odnosno radno mjesto podrazu-mijeva (Đorđević-Boljanović i Pavić, 2011, str. 74). Procjena posla služi za utvrđivanje

Gerhart, Minkoff and Olsen, 1995), as well as the productivity of the employees (Bish-op, 1987) are also very important.

If designed reward system in the or-ganization is not objective, a number of problems such as absenteeism, strikes and a lack of engagement on executing tasks usually occur (Štangl-Šušnjar and Ziman-ji, 2005, p. 314).

ELEMENTS OF THE EMPLOYEE REWARD SYSTEM

Since rewards represent the total earnings or charges that employees receive from their employer in exchange for their work, various forms of rewards can be found in the organi-zations. Although different organizations use different reward systems, all rewards can be classified into two basic groups: tangible (ma-terial) and intangible (non-material) (Vidak-ović, 2012). Material or financial rewards are the basis of a reward system. They include all the material rewards that employed workers receive from their employers and include a variety of direct and indirect forms of remu-neration. When it comes to direct material re-wards, they include all types of rewards that employees receive in cash. Direct material re-wards are basic pay, increase of the basic pay to maintain purchasing power and incentives.

The basic pay is the most important compo-nent of the reward system. It is individual com-pensation or money that an employer is obliged to pay to the employee for work done in a given time, regardless of its effect (Ilić, 2014, p. 283). To create a pay system various tools such as: actualized job description, job evaluation, data on wages in the labor market and the pay struc-ture are commonly used (Cascio, 2013, p. 423). Job description and job specification are results of the job analysis process which is used to de-fine all tasks that are performed in an organiza-tion, as well as the duties, responsibilities, tasks and demands that every business or workplace needs (Đorđević-Boljanović and Pavić, 2011, p. 74). Evaluation of work is used to determine the relative value of different jobs within an organ-


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relativne vrijednosti različitih poslova unu-tar jedne organizacije sa ciljem da se utvrdi struktura plaćanja, kao i razlike u osnovnoj plati za poslove različitih zahtjeva i složenosti (Bahtijarević-Šiber, 1999, str. 619). Podaci o platama dobijaju se analizom situacije na tr-žištu rada, a prilikom konstruisanja strukture plata preduzeću stoje na raspolaganju tradici-onalni i savremeni pristupi (Štangl-Šušnjar i Zimanji, 2005, str. 316). Tradicionalni pristup podrazumijeva procjenu posla i orijentisan je na posao, dok je savremeni pristup usmjeren na ljude, s obzirom na to da se svodi na pro-cjenu znanja i vještina zaposlenih radnika.

Pored osnovne plate u direktne materijalne naknade spada i povećanje osnovne plate putem kojeg se obezbjeđuje održavanje kupovne moći u dugom roku kroz trajno povećanje osnovne plate na osnovu izabranog pokazatelja.

Treći oblik materijalnih naknada jesu stimu-lacije, odnosno naknade koje su bazirane na rezultatima, performansama ili učinku, a koje imaju za cilj da motivišu zaposlene da ostva-ruju rezultate iznad očekivanja. Različiti oblici kratkoročnih i dugoročnih stimulacija ne pred-stavljaju stalna primanja iz razloga što se one baziraju na doprinosu koji pojedinac ili grupa ima za ostvarivanje postavljenih ciljeva. Sti-mulacije se najčešće klasifikuju na tri grupe u koje se ubrajaju različite individualne, grupne i organizacione naknade (Ilić, 2014, str. 300). Individualne stimulacije rezultat su pojedinač-nog radnog doprinosa i najčešće obuhvataju: plaćanje po učinku, povišice, bonuse, pro-vizije i posebne nagrade. Plaćanje po učinku vrši se u situaciji kada je ostvareni učinak veći od planiranog, pri čemu se učinak može mje-riti na osnovu broja ostvarenih jedinica proi-zvoda ili na osnovu vremenske norme (Koss, 2008). Povišice jesu naknade koje se utvrđuju na osnovu ostvarenih individualnih rezultata i isplaćuju u fiksnom iznosu ili kao proporcio-nalni dio osnovne plate jednom u toku godi-ne. Bonusi takođe predstavljaju jednokratne naknade koje se isplaćuju na kraju poslovne godine u slučaju kada se ostvare definisani ciljevi. Provizije se odnose na naknade u po-slovima prodaje i utvrđuju se kao procenat od

ization. The purpose of this process is to deter-mine the structure of the payments, as well as to determine differences in the basic pay for jobs of different requirements and complexity (Bahti-jarević-Šiber, 1999, p. 619). Data on earnings are obtained by analyzing the situation at the la-bor market. While constructing the pay structure traditional and modern approaches are available (Štangl-Šušnjar and Zimanji, 2005, p. 316). The traditional approach involves assessment of the job and it is focused on the job, while the mod-ern approach focuses on people, since it comes down to assessment of the knowledge and skills of employees.

In addition to the basic pay, direct material re-ward includes the increase of the basic pay which has direct impact on maintaining purchase power in the long run. This includes the increase of the basic pay based upon selected indicators.

The third form of material rewards are in-centives or rewards that are based on the re-sults or performance. Their aim is to motivate employees to achieve results beyond expecta-tions. Various forms of short-term and long-term incentives do not represent a permanent or regular income because they are based upon the contribution of an individual or group for achieving the set goals. Incentives are usually classified into three groups that include a vari-ety of individual, group and organizational re-wards (Ilić, 2014, p. 300). Individual incentives are the result of individual work contribution, and most often include performance-related pay, raises, bonuses, commissions and special prizes. Performance-based pay is performed in a situation where the achieved output is great-er than planned, whereby the output can be measured with the number of products or on the basis of the time norm (Koss, 2008). Raises are rewards that are determined on the basis of achieved individual results and are paid once a year as fixed amount or as a proportion of the basic pay. Bonuses are also a one-time rewards which are paid at the end of the financial year in the case where defined goals are achieved. Commissions relate to rewards in sales and they are determined as a percentage of the total number of sales in monetary terms. The one-


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ukupnog broja ostvarenih prodaja u novčanom iznosu. U jednokratne stimulacije ubrajaju se i posebne nagrade koje se isplaćuju kao rezultat važnog dostignuća ili uloženog napora, a ko-jim se kod zaposlenih podstiče inovativnost i ulaganje natprosječnog napora (Bogićević-Mi-likić, 2008, str. 320). Kada su u pitanju grupne stimulacije, one predstavljaju naknade koje se dodjeljuju grupama u organizaciji sa ciljem da se poveća produktivnost, radni moral, pobolj-ša inovativnost, timski rad, kao i međuljudski odnosi. Koriste se u situacijama kada se poje-dinačni učinak teško može izračunati, a odnose se na učešće u koristima, odnosno uštedama. Grupne stimulacije jesu varijabilni dodatak na platu koji se najčešće isplaćuje na kraju mje-seca. Stimulacije na nivou organizacije odno-se se na nagrađivanje svih zaposlenih radnika iz zajedničkog fonda na kraju godine, čime se zaposleni stimulišu za postizanje što boljih re-zultata. U ovu grupu spadaju stimulacije u vezi sa učešćem u profitu i učešćem u vlasništvu. Podjela profita jeste oblik nagrađivanja zapo-slenih za ostvareno poboljšanje rezultata po-slovanja, odnosno za povećanje profita iznad definisanog nivoa, pri čem se iznos povećanja dijeli zaposlenima (Štangl Šušnjar i Zimanji, 2005, str. 334). Sa druge strane učešće u vla-sništvu podrazumijeva podjelu akcija zaposle-nima čime se oni vezuju za uspjeh i ostvariva-nje ciljeva organizacije.

Beneficije predstavljaju indirektne materijal-ne nagrade i čine dodatne naknade koje zapo-sleni dobijaju kao nadoknadu za članstvo u or-ganizacijama. One se odnose na različite koristi i povlastice i predstavljaju neobavezan i dobro-voljni izdatak organizacije (Ilić, 2014, str. 317). Ova vrsta nagrada obuhvata različite novčane i nenovčane naknade čija je svrha da se obezbi-jedi sigurnost za zaposlene i njihove porodice, odnosno da se zaposleni zaštite od različitih rizika (Martocchio, 2008, str. 6). Beneficije se najčešće koriste za privlačenje visokokvalifiko-vanih radnika sa potrebnim znanjima i vješti-nama. Dodatni razlog zbog kojeg su beneficije poželjne od strane poslodavaca jeste izbjegava-nje plaćanja poreza s obzirom na to da većina beneficija nije oporezovana ili je oporezovana

time incentives include special rewards that are paid out as a result of important achievements or invested effort. This kind of reward encour-ages innovation and investment above average effort (Bogićević-Milikić, 2008, p. 320). When it comes to group incentives, they include re-wards that are given to groups in the organi-zation with the aim to increase productivity and morale, to improve innovation, teamwork and interpersonal relationships. They are used in situations where individual performance is difficult to calculate and are related to partici-pation in the benefits or savings. Group incen-tives are variable addition to pay and are usual-ly paid at the end of the month. The incentives on organization level relate to the rewarding of all employees from the mutual fund. They encourage employees to achieve better results and are paid at the end of the year. This group includes incentives in connection with partici-pation in profits and participation in property. Profit sharing is a form of reward for achieved improvement of the results of operations or for increase in profits above a defined level, whereby the amount of the increase is shared to employees (Štangl Šušnjar and Zimanji, 2005, p. 334). On the other hand participation in property implies the division of shares to employees. In this way employees are linked to the success and achievement of the objec-tives of the organization.

Benefits are indirect material rewards or additional rewards that employees receive as compensation for membership in organ-izations. They relate to a variety of benefits and privileges and are optional and volun-tary outlay for organizations (Ilić, 2014, p. 317). This type of reward includes various monetary and non-monetary rewards whose purpose is to provide security for employees and their families and to protect employees from various risks (Martocchio, 2008, p. 6). The benefits are most commonly used to at-tract highly skilled workers with necessary knowledge and skills. Another reason why the benefits are desired by employers is tax avoidance considering that most of benefits are not taxed or are taxed at a rate that is


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stopom koja je niža od stope poreza na plate. Regulisanje beneficija vrši se na osnovu zakona kojima se propisuje obavezan minumum, dok se pomoću kolektivnog ugovora, pravilnika o radu i drugih opštih akata utvrđuje njihov stvarni okvir (Bahtijarević-Šiber, 1999). Iako u litera-turi postoje različite klasifikacije beneficija, one se mogu klasifikovati u tri grupe i to: beneficije zaštite zaposlenih, beneficije slobodnog vreme-na i ostale beneficije i pogodnosti (Ilić, 2014). Prvu grupu čine beneficije zaštite zaposlenih kojima se želi postići materijalna i socijalna si-gurnost i zdravstvena zaštita zaposlenih radnika u toku radnog vijeka i penzije. Ove beneficije podrazumijevaju uplate doprinosa u korist odre-đenih fondova kao što su: penzijsko invalidsko osiguranje, zdravstveno, socijalno i životno osiguranje, kao i osiguranje zaposlenih za slu-čaj privremene nezaposlenosti (WorldatWor, 2007). Beneficije slobodnog vremena jesu be-neficije koje su vezane za odsustvovanje sa po-sla od strane zaposlenih koji rade puno radno vrijeme. Predstavljaju najveći trošak za poslo-davca, a najzastupljenije beneficije iz ove grupe jesu plaćena odsustva u koja se ubrajaju: godiš-nji odmori, neradni dani, praznici, bolovanja, odsustva zbog naučnog rada ili specijalizacije, porodiljsko odsustvo, osiguranje za nezaposle-ne, otpremnina, itd. (Dessler, 2007, str. 232). Osim plaćenog odsustva u beneficije slobodnog vremena ubraja se i neplaćeno odsustvo. Pored navedenih beneficija, poslodavci često nude i niz različitih usluga ili pogodnosti koje zapo-sleni imaju, a u koje se ubrajaju: naknade za troškove prevoza, ishrane, rekreacije, parkinga, službenih putovanja, mjesta stanovanja, brige o djeci i starima, subvencije za obrazovanje, i sl. (Noe, Hollenbeck, Gerhart i Wright, 2006).

Sistem nagrađivanja zaposlenih u jednoj or-ganizaciji pored materijalnih nagrada mora da uključuje i brojne nematerijalne nagrade ko-jima se zadovoljavaju određene potrebe ljudi u organizaciji. Grupu nematerijalnih ili nefi-nansijskih nagrada predstavljaju različite psi-hološke nagrade za koje zaposleni vjeruju da ih dobijaju na poslu. One obuhvataju pošto-vanje, izazovan posao, status, šanse za razvoj i sl. (Rousseau, 1995). Ove nagrade nastaju

lower than the rate of income tax. Regulation of benefits shall be based on the law which regulates mandatory minimum, while their actual frame is determined by collective agreement and other general acts (Bahtijare-vić-Šiber, 1999). There are different clas-sifications of benefits in the literature, but they can be classified into three groups: the employee protection benefits, the free time benefits and other benefits and advantages (Ilić, 2014). First group consists of employ-ee protection benefits which achieve mate-rial and social security and health care of employees during their working life and re-tirement. These benefits include payment of contributions on behalf of certain funds such as pension and disability insurance, health, social and life insurance as well as insurance for employees in case of temporary unem-ployment (WorldatWor, 2007). The free time benefits are the benefits that are related to absence from work by employees who work full-time. They represent the largest cost for the employer. Most fequent benefits from this group are compensated absences which include: vacations, days off, holidays, sick leave, specialization, maternity leave, unem-ployment insurance, retirement, etc. (Dess-ler, 2007, p. 232). Besides paid absence un-paid absence is also included in the benefits of free time. In addition to these benefits, employers often offer a variety of services and benefits for employees which include: compensation for the cost of transportation, food, recreation, parking, business trips, res-idence, children and the elderly care, subsi-dies for education, etc. (Noe, Hollenbeck, Gerhart and Wright, 2006).

In addition to material rewards the employ-ee reward system must include a number of intangible rewards that meet the specific needs of the people in the organization. The group of intangible or non-financial rewards includes different psychological rewards for employees who believe that they receive these rewards at work. They include respect, challenging job, status, chances for devel-opment and etc (Rousseau, 1995). These re-


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kao rezultat nematerijalnih strategija motivi-sanja kao što su: dizajniranje posla, stil me-nadžmenta, participacija, upravljanje pomoću ciljeva, fleksibilno radno vrijeme i programi, priznanje, organizacijska kultura, usavršava-nje, razvoj karijere i dr. Ove nagrade zajedno sa materijalnim nagradama čine cjelovit si-stem nagrađivanja u organizaciji (Bahtijare-vić-Šiber, 1999, str. 668).

ZAKLJUČAK

Kada se posmatraju različiti poslovni siste-mi širom svijeta, može se uočiti da značajnu ulogu za uspješno poslovanje svakako imaju i aktivnosti iz domena upravljanja ljudskim re-sursima, odnosno menadžment ljudskih resur-sa. Kako u organizaciji postoji odnos razmje-ne između poslodavca i zaposlenih radnika, za uloženi rad i obavljanje aktivnosti zaposle-ni dobijaju različite naknade. S obzirom na to da su naknade jedan od uzroka pridruživanja različitim organizacijama, aktivnost nagra-đivanja ima veliki značaj za zaposlene. Kao rezultat ove aktivnosti u organizaciji se kreira odgovarajući sistem nagrađivanja.

U ovom radu polazi se od problema uloge i značaja sistema nagrađivanja zaposlenih u or-ganizacijama, odnosno od prednosti koje ade-kvatno dizajniran sistem nagrađivanja nosi sa sobom. Rezultati analize pokazali su da kreirani sistem nagrađivanja može da donese brojne prednosti organizaciji, pa je na osnovu dobijenih rezultata dokazana glavna hipoteza kojom se tvrdi da adekvatno dizajniran sistem nagrađivanja zaposlenih predstavlja važan izvor motivacije i donosi organizaciji brojne prednosti, čime se ona prihvata kao istinita. Na osnovu svega navedenog može se zaklju-čiti da se odgovarajući sistem nagrađivanja zaposlenih smatra jako poželjnim i značajnim za radnu snagu jer direktno utiče na životni standard zaposlenih radnika, održava stanje radne atmosfere i dobrih međuljudskih odno-sa, što će u krajnjem cilju dovesti i do uspješ-nog poslovanja i ostvarenja postavljenih cilje-va u organizaciji.

wards are the result of intangible strategies of motivation such as: job design, management style, participation, management by objec-tives, flexible working hours and programs, recognition, organizational culture, training, career development and others. Together with material rewards, these rewards constitute a full reward system in organization (Bahtijare-vić-Šiber, 1999, p. 668).

CONCLUSION

When considering different business sys-tems around the world, it can be seen that activities in the field of human resource management have an important role for successful business. As there is a relation-ship of exchange between the employer and employees in organizations, employees re-ceive different rewards for their work and performance. Since the rewards are one of the causes for joining various organizations, activity of rewarding has a great significance for employees. As a result of these activities an appropriate reward system is created in the organization.

Starting from the problem of the role and importance of the employee reward system, the focus of this paper is on the benefits that a properly designed system brings to organ-izations. Results of the analysis showed that created reward system can bring many ben-efits to organization. Based upon obtained results main hypothesis that claims that a properly designed reward system is an im-portant source of motivation which brings many benefits to organization is proven and accepted as true. Based on the above, it can be concluded that the appropriate employee reward system is considered as very desira-ble and important for the workforce because it directly affects the living standards of workers, maintains the working atmosphere and good interpersonal relations, which will ultimately lead to the successful business and achievement of the set objectives in the organizations.


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LITERATURA

Babić, M i Lukić, Z. (2008). Menadžment – teorije, funkcije, institucionalni aspekti i korporativno upravljanje. Banja Luka: Ekonomski fakultet.

Bahtijarević-Šiber, F. (1999). Menadžment ljudskih potencijala. Zagreb: Golden marketing.

Bishop, J. (1987). The Recognition and Reward of Employee Performance. Journal of Labor Economics 5 (4)

Bogićević-Milikić, B. (2008). Menadžment ljudskih resursa. Beograd: Centar za izdavačku djelatnost Ekonomskog fakulteta.

Brown, M, Sturman, M i Simmering, M. (2003). Compensation Policy and Organizational Performance: The Efficiency, Operational, and Financial Implications of Pay Levels and Pay Structure. Academy of Management Journal, 46 (6).

Cascio, W. F. (2013). Managing Human Resources. New York: McGraw-Hill.

Dessler, G. (2007). Osnovi menadžmenta ljudskih resursa. Beograd: Data Status.

Đorđević Boljanović, J i Pavić, Ž. (2011). Osnove menadžmenta ljudskih resursa. Beograd: Univerzitet Singidunum.

DuMond, M, Hirsch, B. i Macpherson, D. (1999). Wage Differentials Across Labor Markets and Workers: Does Cost of Living Matter?. Economic Inquiry, 37 (4)

Fisher, C. D, Schoenfeldt, L. F. i Shaw, J. B. (1993). Human Resource Management. Boston: Houghton Miflin Company

Gerhart, B. A i Milkovich, G. T. (1991). Employee Compensation: Research and Practice. CAHRS - Center for Advanced Human Resource Studies.

LITERATURE

Babić, M and Lukić, Z. (2008). Management - theory, functions, institutional aspects and corporate governance. Banja Luka: Ekonomski fakultet.

Bahtijarević-Šiber, F. (1999). Human Resource Management. Zagreb: Golden marketing.

Bishop, J. (1987). The Recognition and Reward of Employee Performance. Journal of Labor Economics 5 (4)

Bogićević-Milikić, B. (2008). Human Resource Management. Beograd: Centar za izdavačku djelatnost Ekonomskog fakulteta.

Brown, M, Sturman, M and Simmering, M. (2003). Compensation Policy and Organizational Performance: The Efficiency, Operational, and Financial Implications of Pay Levels and Pay Structure. Academy of Management Journal, 46 (6).

Cascio, W. F. (2013). Managing Human Resources. New York: McGraw-Hill.

Dessler, G. (2007). Fundamentals of Human Resource Management. Beograd: Data Status.

Đorđević Boljanović, J and Pavić, Ž. (2011). Fundamentals of Human Resource Management. Beograd: Univerzitet Singidunum.

DuMond, M, Hirsch, B. and Macpherson, D. (1999). Wage Differentials Across Labor Markets and Workers: Does Cost of Living Matter?. Economic Inquiry, 37 (4)

Fisher, C. D, Schoenfeldt, L. F. and Shaw, J. B. (1993). Human Resource Management. Boston: Houghton Miflin Company

Gerhart, B. A and Milkovich, G. T. (1991). Employee Compensation: Research and Practice. CAHRS - Center for Advanced Human Resource Studies.


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Gerhart, B. A, Minkoff, H. B. i Olsen, R. N. (1995). Employee Compensation: Theory, Practice, and Evidence. CAHRS - Center for Advanced Human Resource Studies.

Gomes-Mejia, L. R., Balkin, D.B i Cardy, R. L. (2012). Managing Human Resources. Prentice Hall.

Henderson, R. (1980). Compensation Management. Reston, VA: Reston.

Ilić, G. (2014). Menadžment ljudskih resursa. Banja Luka: Ekonomski fakultet.

Koss, S. K. (2008). Solving the Compensation Puzzle. SHRM - Society for Human Resource Management.

Kovach, K. (1987). What motivates employees? Workers and supervisors give different answers. Business Horizons, 30 (5)

Martocchio, J. J. (2008). Employee Benefits. New York: McGraw-Hill.

Milkovich, G i Newman, J. (1999). Compensation. McGraw-Hill Irwin

Noe, R. A, Hollenbeck, J. R, Gerhart, B. i Wright, P. M. (2006). Menadžment ljudskih potencijala. Zagreb: Mate.

Rousseau, D. (1995). Psychological Contracts in Organizations. Thousand Oaks, CA: Sage.

Gerhart, B. A, Minkoff, H. B. and Olsen, R. N. (1995). Employee Compensation: Theory, Practice, and Evidence. CAHRS - Center for Advanced Human Resource Studies.

Gomes-Mejia, L. R., Balkin, D.B and Cardy, R. L. (2012). Managing Human Resources. Prentice Hall.

Henderson, R. (1980). Compensation Management. Reston, VA: Reston.

Ilić, G. (2014). Human Resource Management. Banja Luka: Ekonomski fakultet.

Koss, S. K. (2008). Solving the Compensation Puzzle. SHRM - Society for Human Resource Management.

Kovach, K. (1987). What motivates employees? Workers and supervisors give different answers. Business Horizons, 30 (5)

Martocchio, J. J. (2008). Employee Benefits. New York: McGraw-Hill.

Milkovich, G and Newman, J. (1999). Compensation. McGraw-Hill Irwin

Noe, R. A, Hollenbeck, J. R, Gerhart, B. and Wright, P. M. (2006). Menadžment ljudskih potencijala. Zagreb: Mate.

Rousseau, D. (1995). Psychological Contracts in Organizations. Thousand Oaks, CA: Sage.


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REZIME

Značaj uključivanja različitih stejkhol-dera u planiranje turizma dobija sve veci značaj. Efektivno planiranje na nivou tu-rističkih destinacija je kompleksan proces zbog postojanja brojnih stejkholdera sa različitim mišljenjima, vizijama problema i različitim interesima. Uprkos složeno-sti procesa planiranja, visok nivo sarad-nje i angažovanja stejkholdera smatra se značajnom odlikom uspješnog planiranja menadžmenta destinacije. Sprovođenje i uspjeh turističkog plana često se oslanja na podršku stejkholdera.

U radu se analizira pitanje efektivnog pla-niranja turističke destinacije iz perspektive usklađivanja interesa stejkholdera. Istra-ženo je planiranje turističke destinacije u turističkim destinacijama Crne Gore, nivo saradnje stejkholdera i korelacija između implementacije planova i stejkholderske sa-radnje. Empirijsko istraživanje je sprovede-no na populaciji od 19 lokalnih turističkih organizacija u Crnoj Gori. Zaključci i im-plikacije istraživanja su prikazani u radu. Rezultati su pokazali postojanje problema nedovoljne implementacije planova razvoja turizma i nizak nivo saradnje zainteresova-

SUMMARY

The importance of involving diverse stake-holders in tourism planning is receiving grow-ing recognition. Effective tourism destination planning is a complex process, due to the ex-istence of a wide variety of stakeholders with a wide range of opinions, multiple problem visions and different interests. Despite the complexity of the planning process one feature acknowledged for successful destination man-agement planning is a high level of stakeholder engagement and cooperation. The implemen-tation and success of a tourism plan often re-lies on the support of destination stakeholders.

The paper deals with the issue of effective tour-ism destination planning from the perspective of harmonizing stakeholders’ interests. It explores tourism destination planning in the Montenegrin tourist destinations, the level of stakeholder coop-eration and correlation between destination plans implementation and stakeholder cooperation. An empirical research was carried on the popula-tion of 19 local tourist organizations in Monte-negro. Findings and implications of the research are given in the paper. The results revealed the problem of insufficient implementation of tourism development plans and low level of stakeholder cooperation. Also, there are implications based

STEJKHOLDERSKA SARADNJA U PLANIRANJU TURISTIČKIH DESTINACIJA – PRIMJER CRNE GORE

STAKEHOLDER COLABORATION IN TOURISM DESTINATION PLANNING – THE CASE OF MONTENEGRO

Ljiljana PjerotićFakultet za Biznis i turizam Budva, Crna Gora

Faculty of Business and tourism Budva, Montenegro

Miško RađenovićFakultet za Biznis i turizam Budva, Crna Gora


Ana Tripković-MarkovićFakultet za Biznis i turizam Budva, Crna Gora


Pregledni članak DOI 1515/eoik-2015-0026, UDK 338.48-44(497.16) Review paper

Vol. 4, No 1, 2016ISSN 2303-5005


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nih strana. Isto tako, istraživanje ukazuje da postoji jaka pozitivna korelacija između nivoa saradnje stejkholdera i implementa-cije planova turističke destinacije.

Ključne riječi: turistička destinacija, planiranje razvoja turističke destinacije, stejkholderi, stejkholderska saradnje.

UVOD

Postalo je opšteprihvaćeno da je za uspje-šan razvoj turističke destinacije neophodno planiranje. S obzirom na to da je za turizam neophodna zaštita prirodnih i socio-kulturnih resursa koji su turističke atrakcije, planiranje je ključna aktivnost. Planiranje je veoma zna-čajno u turizmu kako bi se povećale socijalne, ekonomske i ekološke koristi turističkog ra-zvoja. Ipak, ukoliko se planiranje i upravljanje ne sprovode, turizam ima potencijal da ostvari svoje negativne efekte na samu destinaciju.

Potreba za planiranjem razvoja turistič-ke destinacije postaje sve značajnije pitanje s obzirom na to da se mnoge destinacije, ne uvažavajući značaj planiranja, suočavaju sa ekološkim i socijalnim problemima, poveća-nim troškovima rješavanja konflikata i sla-bljenjem konkurntnosti destinacije (Yuksel, Bramwell i Yuksel, 1999, str. 351). Negаtivni uticаji mаsovnog turizmа, koji su već doveli do pаdа interesovаnjа turistа zа mnoge, rаni-je veomа populаrne destinаcije, аli i negаtiv-nog stаvа lokаlnih rezidenаtа, ukаzаli su nа potrebu dа se trаdicionаlni nаčin plаnirаnjа rаzvojа turizmа, zаsnovаn prije svegа nа in-teresimа turističkog sektorа, zаmijeni novim pristupom planiranju u formi stejkholderske kolaboracije (kolaborativnim plаnirаnjem), čime se smаnjuje mogućnost nаstаjаnjа kon-fliktа interesа lokаlne zаjednice i turističke industrije.

U literaturi iz oblasti turizma sve veći fo-kus se stavlja na turističko planiranje koje uključuje brojne stejkholdere na koje tu-rizam utiče, uključujući građane, državu i privredu, zbog čega je neophodna njihova saradnja u kreiranju zajedničke vizije ra-

on recently conducted research reported in this paper, that there is a strong positive correlation between the level of stakeholder cooperation and implementation of a tourism destination plans.

Keywords: tourism destination, tourism destination development planning, stakeholder, stakeholder collaboration.

INTRODUCTION

It is becoming widely recognized that suc-cess of tourist destinations requires planning. Given that tourism activity relies on the pro-tection of environmental and socio-cultural resources that attract tourists, planning is an essential activity. Planning in tourism is very important in order to increase the social, eco-nomic, and environmental benefits of tour-ism development. However, if not properly planned and managed, tourism can realise its negative impacts on host destinations.

The need for planning tourism destination development is becoming increasingly impor-tant issue that needs to be addressed, because many destinations that don’t recognize the im-portance of planning face environmental and social problems, increased costs of conflict resolution, and declining destination com-petitiveness (Yuksel, Bramwell and Yuksel, 1999, p. 351).The negative impacts of mass tourism, which have already led to decline of tourists’ interest for many formerly very pop-ular destination, and negative attitude of local residents, emphasize the need for replacing traditional approach of planning tourism de-velopment, based primarily on the interests of the tourism sector, with a new approach based on stakeholder cooperation (collaborative planning), thereby reducing the possibility of conflict of interest between local communi-ties and the tourist industry.

Tourism literature shows increasing focus on tourism planning that involves multiple stakeholders affected by tourism, including residents, public authorities and business, so their collaboration is becoming neces-sary in developing a shared “vision” for

Lj. Pjerotić, M. Rađenović, A. Tripković-Marković: STEJKHOLDERSKA SARADNJA U PLANIRANJU...

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zvoja turizma (Yuksel, Bramwell i Yuksel, 1999, str. 351).

Efektivno planiranje turističke destinacije je kompleksan i multidimenzionalni proces koji može biti komplikovan za implementaciju usljed postojanja različitih stejkholdera sa ra-zličitim mišljenjima, vizijama problema i inte-resima (Arenas 2010, str. 11). Iako postoji jaka argumentacija za potrebu planiranja turistič-kog razvoja, implementacija planova jednako je značajna kao i samo formulisanje. Stoga, u аktivnostimа nа izrаdi plаnovа turističkog rаzvojа u destinаciji neophodаn je stejkhol-derski pristup, odnosno uključenost i saradnja svih važnih destinacijskih stejkholdera, koji će omogućiti sinergetski efekаt pri izrаdi i imple-mentаciji plаnovа, а što je od ključnog znаčаjа zа uspješnost implementаcije.

U radu se analizira pitanje saradnje stejk-holdera za efektivno planiranje turističke de-stinacije na primjeru Crne Gore. Glavno istra-živačko pitanje je da li saradnja stejkholdera može biti način za poboljanje implementacije planova turističke destinacije koji se uobiča-jeno odnose na njen razvoj.

PREGLED LITERATURE

Značaj uključivanja različitih stejkholdera u turističko planiranje postaje predmet sve većeg interesovanja. Stejkholderi u turizmu mogu biti “bilo koje grupe ili pojedinci koji mogu uticati ili su pod uticajem turističkom razvoja u određenom regionu” (Bird, 2007, str. 6). Oni mogu da uključuju lokalno sta-novništvo, privatni sektor i državne ustanove koje mogu da sarađuju u razvijanju zajednič-ke vizije turističkog sektora (Yuksel, Bram-vell i Yuksel 1999, str. 351). To je dovelo do povećanja pažnje usmjerene ka saradnji stejk-holdera kojom se objedinjuju različiti intere-si u cilju razvoja, a nekada i implementacije turističke politike. Saradnja stejkholdera pro-gresivno postaje sve značajniji aspekt turistič-kog planiranja i razvoja, s obzirom na to da se brojni interesi, vizije i perspektive razvoja javljaju kao posljedica brojnosti stejkholdera. Jamal i Getz (1995, str. 188) opisuju saradnju

tourism development (Yuksel, Bramwell and Yuksel, 1999, p. 351).

Effective tourism destination planning is a complex and multi-dimensional process that can be difficult to implement due to the exist-ence of a wide variety of stakeholders with a wide range of opinions, multiple visions of a problem and differing interests (Arenas 2010, p. 11). Although there is a strong argumentfor the need of planning in tourism devel-opment, it is not important only to design a development plan, but also to implement it. Therefore, stakeholder planning approach is necessary for tourism development, as well as involvement and cooperating among all des-tination stakeholders, which will enable syn-ergy effect in plans implementations as a key for successful plan realization.

This paper examines the issue of stakeholder collaboration for the effective tourism destina-tion planning taking the case of Montenegro. The main research question is whether a stakeholder collaboration approach can be a way to improve implementation of tourism destination plans, usually focusing on its further development.

LITERATURE REVIEW

The importance of involving diverse stake-holders in tourism planning is receiving growing recognition. Tourism stakeholders can be described as “any group or individual who can affect or is affected by tourism de-velopment in a certain region” (Byrd, 2007, p. 6). They can include local residents, privatebusiness or public authorities, who might co-operate and collaborate to develop a common “vision” for tourism (Yuksel, Bramwell and Yuksel 1999, p. 351). This has led to increas-ing attention being directed to the stakehold-er collaboration that brings together a range of different interests in order to develop and sometimes also implement tourism policies. Stakeholder collaboration has progressively become an important aspect in tourism plan-ning and development, as many interests, vi-sions and perspectives might derive from the wide range of stakeholders. Jamal and Getz

Lj. Pjerotić, M. Rađenović, A. Tripković-Marković: STAKEHOLDER COLABORATION IN TOURISM ...

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u turističkom razvoju kao “zajedničko plani-ranje turizma bazirano na inter-organizaci-onom, domenu zajednice u cilju rješavanja problema planiranja i/ili rješavanja pitanja vezanih za njeno planiranje i razvoj. Cilj sa-radnje je balansiranje moći između svih gru-pa stejkholdera. Takođe, cilj saradnje je da se uspostavi ravnoteža moći između svih intere-snih grupa, odnosno da se preraspodijeli moć od lokalnih vlasti ka zajednici (Tosun, 2000, str. 615). Ključni razlog za sve veće intereso-vanje za saradnju stejkholdera u turističkom razvoju je vjerovanje da turistička destinacija i organizacije mogu da postignu konkurentnu prednost spajanjem znanja, ekspertize, kapi-tala i ostalih resursa (Bramwell, 2000 Lane).

Prema Gray (1989; Bramvell i Lane, 2000, str. 273) kolaborativno planiranje se može definisati kao “kolektivni proces rješavanja konflikata i unapređenja zajedničke vizije koja uključuje niz različitih zainteresovanih strana”. Prema Jamal i Getz (1995, str.188) u turističkom kontekstu, zajedničko planiranje je proces koji podrazumijeva zajedničko od-lučivanje između autonomnih, ključnih stej-kholdera u rješavanju problema planiranja i upravljanja pitanjima u vezi sa turističkim planirajem i razvojem. Saradnja stejkhol-dera ima potencijal da dovede do dijaloga, pregovora i izgradnje uzajamno prihvatljivih prijedloga o tome kako treba da se razvija turizam. Nedostatak saradnje stejkholdera u procesu planiranja dovodi do povećanja ni-voa konflikta između njih, što utiče i na nivo konkurentnosti turističke destinacije (Yuksel, Bramwell i Yuksel, 1999, str.351 ) .

Iako zajedničko planiranje može biti teško i oduzimati vrijeme (Bramwell i Lane, 2000, str. 9), ono je opravdano jer potencijalno može dovesti do izbjegavanja troškova rješavanja konflikata na dugi rok, politički je legitimno i može biti zasnovano na znanju i kapaciteti-ma stejkholdera (Yuksel, Bramwell i Yuksel, 1999, str. 351). Uprkos složenosti procesa planiranja, visok nivo angažovanja stejkhol-dera, a posebno lokalne zajednice je prihva-ćen kao značajan za planiranje i menadžment turističke destinacije (Tosun i Timothy 2003;

(1995, p. 188) described cooperation in tour-ism development as “collaborative tourism planning based on inter-organizational, com-munity domain aiming to resolve problems of its planning and development”. The goal of cooperation is to balance the power between all stakeholder groups, namely to redistribute power from local authorities to the communi-ty (Tosun, 2000, p. 615). The key reason for the growing interest in stakeholder collabo-ration/cooperation in tourism development is the belief that tourist destination and organi-sations may be able to gain competitive ad-vantage by bringing together the knowledge, expertise, capital and other resources of sev-eral stakeholders (Bramwell, Lane 2000).

Collaborative planning according to Gray (1989; Bramwell, Lane, 2000, p. 273) is de-fined as “a collective process of resolving con-flicts and advancing shared visions involving diverse stakeholders”. According to Jamal and Getz (1995, p. 188) in a tourism context, col-laborative planning is a process that involves joint decision making among autonomous, key stakeholders in order to resolve planning problems or to manage issues related to the tourism planning and development. Stake-holder collaboration has the potential to lead to dialogue, negotiation and the building of mutually acceptable proposals about how tour-ism should be developed. Lack of stakeholder collaboration in the planning process has also shown to increase the level of conflicts among the interested parties thus affecting the level of tourism destination competitiveness (Yuksel, Bramwell and Yuksel, 1999, p. 351).

While collaborative planning may be time consuming and difficult (Bramwell and Lane, 2000, p. 9), it is justified as it can potentially lead to avoiding the costs of resolving conflicts in the long term, it is politically legitimate, and it can be based on knowledge and capacities of stakeholders (Yuksel, Bramwell and Yuksel, 1999, p. 351). Despite the complexity of the planning process one factor acknowledged for successful destination management planning is a high level of stakeholder engagement, espe-cially of local community (Tosun and Timothy


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Tosun, 2006; ). Sprovođenje i uspjeh plana turističke destinacije često se oslanja na po-dršku stejkholdera u zajednici (Byrd, 2007; Timur i Getz, 2008). Planiranje u turizmu će biti korisno samo kroz inpute širokog spektra učesnika uključujući i lokalno stanovništvo, privatna preduzeća i javni sektor, s obzirom na to da je izuzetno teško formulisati i im-plementirati turistički plan bez jake podrške i uključenosti svih ovih interesnih grupa.

Na osnovu prethodne teorijske diskusije, postavljena je sljedeća hipoteza:

Hipoteza 1 (H1): Sprovođenje planova za razvoj turističkih destinacija zavisi od saradnje između destinacijskih stejkhol-dera.

Ovom hipotezom želi se dokazati da je spro-vođenje planova koji se uobičajeno donose za razvoj turizma u destinaciji bolje upravo u onim destinacijama u kojima postoji viši nivo saradnje između stejkholdera u turizmu, što je bitan preduslov za ukupan kvalitet upravlja-nja turističkom destinacijom.

METODOLOGIJA ISTRAŽIVANJA

Definisanje uzorka istraživanja

Da bismo testirali hipotezu da sprovođenje planova koji se uobičajeno donose za razvoj turizma u destinaciji zavisi od nivoa sarad-nje između destinacijskih stejkholdera, spro-vedeno je istraživanje o stanju planiranja i stejkholderskoj saradnji, koje predstavlja dio istraživanja o stanju upravljanja razvojem turističkih destinacija u Crnoj Gori. Istraži-vanje o stanju planiranja je izvršeno na po-pulaciji koju su činili direktori svih turistič-kih organizacija u Crnoj Gori, jer se smatralo da turističke organizacije imaju najcjelovitiji uvid u stanje planiranja razvoja turističkim destinacijama. Sistem turističkih organiza-cija u Crnoj Gori sastoji se od ukupno 19 turističkih organizacija. Prikupljeno je uku-pno 17 upitnika, što predstavlja stopu po-vraćaja od 89,5%. Istraživanjem percepcije stejkholderske saradnje u oblasti planiranja

2003; Tosun, 2006). The implementation and success of a tourism destination plan often relies on the support of stakeholders in the community (Byrd, 2007; Timur and Getz, 2008). Tourism planning will benefit only through input from a wide range of participants including local resi-dents, private business and public authorities, as it is extremely difficult to formulate and imple-ment a tourism plan without the strong support and involvement of all these groups.

Based on the preceding theoretical discus-sion, the following hypothesis is proposed:

Hypothesis 1 (H1): The implementation of plans for tourist destination development de-pends on cooperation between the destination stakeholders.

This hypothesis aims to prove that the imple-mentation of plans which are commonly adopted for the development of tourism destination is bet-ter in those destinations where there is a higher level of cooperation between stakeholders, which is an essential prerequisite for the overall quality of tourism destination management.

RESEARCH METHODOLOGY

Study sample

In order to test the hypothesis that the imple-mentation of plans, that are commonly adopted for tourism destination development, depends on the level of cooperation among stakehold-ers, authors conducted the survey about plan-ning and stakeholder cooperation, as a part of research of the state of management of tourist destination development in Montenegro. Re-search on the state of planning was conduct-ed on population composed of directors of all tourism organizations in Montenegro, as it was considered that tourism organizations have complete insight into the state of tourist destination development planning. The tourist organization system in Montenegro consists of 19 tourism organizations. Authors collected 17 questionnaires, which means that 89.5% of respondents wanted to participate. Data on per-ception of stakeholder cooperation in the field


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obuhvaćeni su predstavnici sljedećih grupa stejkholdera: turističke organizacije i opšti-ne kao reprezentativni predstavnici javnog sektora, hotelijeri i turističke agencije kao predstavnici privatnog sektora, i lokalno sta-novništvo. Od ukupno 130 poslatih upitnika prikupljeno je 110 upitnika, što predstavlja stopu povraćaja od 84,62%.

Metode istraživanja

Instrument istraživanja bio je strukturirani upitnik u kojem se od anketiranih tražilo da odgovore na pitanja o zastupljenosti i spro-vođenju planova koji se uobičajeno donose za razvoj turizma u turističkoj destinaciji. Zatim, za svaki plan se od anketiranih tražio stav o ograničenjima za njegovo sprovođenje. Ograničenja su se odnosila na: nedostatak fi-nansijskih sredstava, ograničenja u ljudskim resursima, pasivan odnos prema zahtjevima tržišta, nedovoljno poznavanje tržišnih tren-dova, lošu saradnju među destinacijskim stej-kholderima i nepostojanje strategije razvo-ja proizvoda. Sva pitanja u upitniku bila su zatvorenog tipa, s tim da je dio pitanja imao nabrojene ponuđene odgovore i numeričku skalu. Za ocjenu stavova o stepenu sprovođe-nja destinacijskih planova korištena je nume-rička ljestvica sa pet mjesta (1-loše, 5–izvr-sno). Na dobijenim podacima primijenjena je deskriptivna analiza podataka. Izračunate su aritmetičke sredine dobijenih ocjena, njihova standardna devijacija, zatim medijane i kvar-tili. Za testiranje korelacije saradnje između destinacijskih stejkholdera i planiranja kao instrumenta upravljanja razvojem turističke destinacije korišten je Spearmanov koefici-jent korelacije ranga (rs) koji mjeri stepen i smjer korelacije između dvije pojave koje su predstavljene parovima rang-varijabli. Cilj analize korelacije je da se utvrdi jačina i smjer korelacije između stejkholderske saradnje i implementacije planova. Za obradu podataka korišćen je SPSS program za analizu poda-taka. Za testiranje razlike u zastupljenosti i sprovođenju planova između regiona korišćen je Kruskal-Wallis test, koji predstavlja nepa-

of planning were collected from representa-tives of the following groups of stakeholders: tourist organizations and municipalities as rep-resentatives of the public sector, hoteliers and travel agents as representatives of the private sector, and local population. Out of total 130 questionnaires sent, 110 questionnaires were received, which is the rate of return of 84.62%.

Research methods

As a research instrument, structured ques-tionnaire was used in which respondents were asked to answer questions about representation and implementation of plans that are com-monly adopted for tourist destionation devel-opment. For each of those plans, respondents were asked to give their opinion about the limitations for their implementation. Limi-tations were related to: lack of financial re-sources, human resource limitations, passive attitude towards market demands, insufficient knowledge on market trends, poor cooperation among destination stockholders and the lack of product development strategy. Questions in the questionnaire were closed-ended, with some multiple choice questions and numeri-cal scale. For assessment of attitudes about the degree of implementation of destination plans, Likert scale (1-poor, 5-excellent) was used. De-scriptive data analysis was applied. Data were analyzed using the arithmetic mean, standard deviation, then the median and quartiles. For testing the correlation of cooperation among destination stakeholders and planning as an instrument of managing tourist destination development, Spearman’s of rank correlation coefficient (rs) was used, which measures the degree and direction of the correlation between two phenomena that are represented by the pairs ranking of variables. The aim of correla-tion analysis was to determine the magnitude and direction of the correlation between stake-holder cooperation and plans implementation. SPSS program was used for data processing. For testing differences in representation and the plans implementation between different re-gions, the Kruskal-Wallis test was used, as the


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rametarsku analizu sredine rangova. Testirana je normalnost distribucije varijabli upotrebom Shapiro-Wilk testa, koji je pokazao da vari-jable nemaju normalnu distribuciju (p vrijed-nost manja od 0,05). Nivo značajnosti (p) za sve korištene statističke testove iznosi 0,05, tako da je vrijednost p<0,05 smatrana poka-zateljem statističke značajnosti.

REZULTATI ISTRAŽIVANJA

U nastavku predstavljamo pregled stanja planiranja turističke destinacije u Crnoj Gori. Najprije je predstavljena opšta slika stanja planiranja, a zatim rezultati po regionima. Dalje su prikazani rezultati stejkholderske sa-radnje u procesu planiranja. Za pitanja koja zahtevaju da/ne odgovore, odnosno analizu nominalnih promjenljivih, predstavljena je frekvencija pojedinih odgovora, dok su kod rangova, tj. ordinarnih podataka predstavlje-ne aritmetička sredina i standardna devijaci-ja. Rezultati dobijeni ovim istraživanjem su predstavljeni u nastavku.

Planiranje u destinaciji

Instrument planiranja posmatran je kroz po-stojanje i sprovođenje tri vrste plana koji se najčešće donose na nivou turističke destina-cije. To su: plan razvoja turizma, marketing plan i plan promotivnih aktivnosti. Imajući u vidu činjenicu da veliki broj turističkih orga-nizacija ima planove promotivnih aktivnosti na godišnjem nivou koji nisu sadržani u mar-keting planu, plan promocije posmatran je nezavisno od marketing plana (naime, plan promocije može postojati iako ne postoji mar-keting plan). Analizirano je da li svaki od na-vedenih planova uopšte postoji u destinaciji. Ukoliko postoji, bilo je neophodno procijeniti u kojoj mjeri su oni implementirani koristeći Likertovu skalu (1-loše, 5-izvrsno). Zatim, od ispitanika se tražilo da daju svoje mišljenje o ograničenjima za njihovo sprovođenje.

Istraživanje pokazuje (Tabela 1) da veći-na turističkih destinacija ima plan promo-tivnih aktivnosti (94.1%) i strateški plan

nonparametric test of the middle ranks. Nor-mal distribution of variables was tested using the Shapiro-Hi test, which showed that varia-bles do not have a normal distribution (p value less than 0.05). The significance level (p) used for all statistical tests is 0.05, so that the value of p<0.05 was considered as an indicator for statistical significance.

RESEARCH RESULTS

Below we present the review of the state of tourism destination planning in Montenegro. The general picture of the state of planning is presented first, followed by specific results for different regions. Further on, we give the research results on stakeholder collaboration in the planning process. For questions requir-ing a yes/no answer, i.e. in nominal variables analyses, we present the frequency of certain answers, while with ranks, i.e. ordinary data, we show the arithmetic mean and standard deviation. The results acquired through this research are presented below.

Destination planning

Three plans usually made for tourism desti-nation development were analysed as planning instruments. These are: tourism development plan, tourism marketing plan, and promotion-al activity plan. Bearing in mind the fact that a large number of tourism organizations make annual promotional activity plans that are not contained in their marketing plans, promotion-al activity plan was observed independently of marketing plan (namely, a promotional plan may exist although there is no tourism marketing plan). Each of the listed plans was investigated to see if they even existed at the destination at all. If they did, it was necessary to evaluate how they were implemented on a 5-point Likert-type scale (1-poor, 5–excellent). Then, the partic-ipants were asked to give their opinions about the limits of the plans implementation.

The research shows (Table 1) that most of the tourism destinations have a promotional activity plan (94.1%) and a strategic development plan


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razvoja (70.6%), dok su marketing planovi najmanje zastupljeni (41.2%). Iako su pla-novi pretpostavka koordinisanog razvoja, oni postaju efektivni tek po implementaciji. Prema mišljenju direktora turističkih orga-nizacija, marketinški i promotivni planovi se bolje implementiraju od razvojnih pla-nova i ocijenjeni su prosječnom ocjenom 3 (Tabela 1). Čak 91.7% ispitanika smatra da postoje ograničenja za implementaciju pla-nova razvoja turizma. Kao razloge za sporu implementaciju, direktori turističkih orga-nizacija naveli su nedostatak finansijskih sredstava (91.7%), ograničenja u ljudskim resursima (25%), nedostatak strategije ra-zvoja proizvoda (25%), nedovoljno znanje o tržišnim trendovima (16,7%) i lošu sarad-nju stejkholdera (8,3%).

Prema ocjenama koje su dali direktori turi-stikih organizacija (Tabela 1), marketing pla-novi su najbolje sprovedeni, sa prosječnom ocjenom 3.71. Ovaj rezultat nije iznenađuju-ći, jer brojni naučnici ističu da su marketing aktivnosti oblast u kojoj je najrazvijenija sa-radnja interesnih grupa, što je i preduslov nji-hove realizacije.

Tabela 1 Zastupljenost i sprovođenje destinacijskih planova

Kada govorimo o ograničenjima u imple-mentaciji ove vrste planova, svi učesnici su imali pozitivno mišljenje o ovom problemu. Kada je u pitanju vrsta ograničenja (Grafikon 1), mišljenja su slična onima o razvojnim pla-novima. Naime, većina primjedaba vezana je za nedostatak finansijskih resursa (100%),

(70.6%), while marketing plans are the least pres-ent (41.2%). Although the plans are a presump-tion of a system-coordinated development, they are effective only when they get implemented. According to opinions of the tourism organiza-tions directors, marketing and promotional activ-ities plans are better implemented than those for tourism development, and they were evaluated with a score of 3 (Table 1). As much as 91.7% of the participants think there are limitations for implementing tourism development plans. As for reasons for the slow realization of tourism de-velopment plans, directors of tourism organiza-tions listed (Graph 1) lack of financial resources (91.7%), human resources limitations (25%), lack of product development strategy (25%), insuffi-cient knowledge on market trends (16.7%), and poor cooperation among stakeholders (8.3%).

According to the scores given by the directors of tourism organizations, marketing plans are best implemented, with an average score of 3.71 (Table 1). This result is not surprising because numerous scientists point out that marketing activity is actually the field where cooperation between interest groups is the most developed, which is the prerequisite for their realization.

Table 1 Destination planning

When speaking about limitations for imple-menting these plans, all participants had posi-tive opinions about this problem. As for the type of limitations (Graph 1), the responses are sim-ilar to those about development plans. Namely, most objections are related to the lack of finan-cial resources (100%), then a passive attitude

Plan

Destinacije koje imaju plan [Destinations having a plan]

Ocjena sprovođenja plana [Plan implementation rating]

N % Aritmetička sredina [Arithmetic mean]

Standardna devijacija [Standard deviation]

Plan razvoja turizma [Tourism development plan] 12 70.6 3.00 0.816

Marketing plan[Marketing plan] 7 41.2 3.71 0.700

Plan promotivnih [Promotional activities plan] 16 94.1 3.68 1.158


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zatim pasivan stav prema zahtjevima tržišta (42.85%), kao i ograničenja u ljudskim resursi-ma (28.57%). Nakon toga ističu se loša sarad-nja stejkholdera (14.28%), nedostatak strate-gije razvoja proizvoda (14.28%) i nedovoljno znanje o tržišnim trendovima (14.28%).

Kada je riječ o planovima promotivnih ak-tivnosti, njihovo ostvarivanje je ocijenjeno sa prosječnom ocjenom 3.68 (Tabela 1). Ovi planovi su kratkoročni, operativni (operativ-ne aktivnosti koje predstavljaju dugu i dobro uvježbanu praksu turističkih organizacija) i brzo proizvode rezultate. Oni se uglavnom sprovode u saradnji sa privatnim sektorom koji dobro poznaje tržište. Čak i kod plano-va promotivnih aktivnosti većina ispitanika (80%) smatra da postoje ograničenja u imple-mentaciji. Opet, najizraženija ograničenja su manjak novčanih sredstava (81.25%), ograni-čenja u ljudskim resursima (12.5%) i nepo-stojanje strategije razvoja proizvoda (12.5%). Dalje su istaknuti pasivan stav prema zahtje-vima tržišta (6,3%), kao i nedovoljno znanje o tržišnim trendovima (6,3%). Za razliku odprethodno pomenutih planova, loša saradnja među stejkholderima nije navedena kao ogra-ničenje (Grafikon 1).

Grafikon 1. Ograničenja u sprovođenju planova potrebnih za razvoj destinacije

towards market demands (42.85%), and limita-tions in human resources (28.57%). Following these are: poor collaboration among destination stakeholders (14.28%), lack of product develop-ment strategy (14.28%) and insufficient knowl-edge on market trends (14.28%).

When it comes to promotional activity plans, their implementation was evaluated with an average score of 3.68 (Table 1). These plans are short-term, operative (operational activities that represent a long and well-practiced part of tourism organizations’ business) and pro-duce results quickly. They are mostly carried out in collaboration with the private sector, which knows the market very well. Howev-er, even with implementation of promotional activity plans, most of the participants (80%) thought limitations existed. Again, the most emphasized limitations were lack of financial resources (81.25%), limitations in human re-sources (12.5%), and the lack of a product de-velopment strategy (12.5%). Next came a pas-sive attitude towards market demands (6.3%), and insufficient knowledge on market trends (6.3%). In contrast to the previously mentioned plans, poor cooperation among stakeholders was not listed at all as a limitation (Graph 1).

Graph 1. Limitations in implementation of destinations development plans

91,7

100

81,2

5

25

28.5

7

12,5

25

14.2

8

12,516

.7

14.2

8

6,38.3 14

.28

0

42.8

5

6,3

0

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Plan razvoja turizma[Tourism

development plan]

Marketinški planturizma [Marketing

plan]

Plan promotivnihaktivnosti

[Promotionalactivities plan]

nedostatak finansijskihsredstava [lack of financialresources]

resursima [human resourceslimitations]

nepostojanje strategije razvojaproizvoda [lack of productdevelopment strategy]

nedovoljno poznavanje tržišnihtrendova [insufficientknowledge on market trends]

loša stejkholderska saradnja[poor stakeholder cooperation]


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Na Grafikonu 1 jasno se vidi da među ogra-ničenjima za sprovođenje sva tri plana do-miniraju nedostatak finansijskih sredstava i ograničenja u ljudskim resursima. Saradnja destinacijskih stejkholdera je u teoriji pre-poznata kao važan faktor za implementaciju planova. Međutim, istraživanje je pokazalo da je loša stejkholderska saradnja u crnogor-skim turističkim destinacijama u sjenci ogra-ničenja u finansijskim sredstvima i ljudskim resursima, tako da nije visoko rangirana u grupi ograničenja za sprovođenje planova, ali se navodi kada je u pitanju realizacija plana razvoja turizma.

Kada je riječ o zastupljenosti planova neophod-nih za razvoj destinacija po regionima, istraživa-nje je pokazalo da plan razvoja turizma u najve-ćem broju imaju destinacije u Središnjem (75%), zatim Sjevernom regionu (71,43%), a najmanje u Primorskom regionu (66,67%). Marketinške planove turizma najviše imaju destinacije u Sre-dišnjem (50%) i Primorskom regionu (50%), naj-manje u Sjevernom regionu (28,57%). Promotiv-ne aktivnosti najviše se planiraju u Sjevernom (100%) i Središnjem regionu (100%), a najmanje u Primorskom regionu (83,33%).

Grafikon 2. Srednje ocjene sprovođenja planova po regionima

Posmatrano po regionima u Crnoj Gori (Grafikon 2), sprovođenje plana razvoja tu-

Graph 1 clearly shows that among the lim-itations for implementation of all three kinds of plans lack of financial resources and lim-itations in human resources are dominant. Stakeholder cooperation is theoretically rec-ognized as an important factor for plans im-plementation. However, research has shown that poor cooperation among stakeholders in Montenegrin tourist destinations is shadowed by limitations in funding and human resourc-es, so it is not highly ranked as plans imple-mentation limitation factor, but it is perceived as a limitation when it comes to implementa-tion of tourism development plans.

When it comes to destination develop-ment plans frequency by regions, research showed that tourism development plan is mostly used in central region (75%), fol-lowed by northern region (71.43%) and the least in coastal region (66.67%). Marketing plans are mostly used in central and coastal region (50%), and the least in northern re-gion (28.57%). Promotional activities plans are mostly used in northern (100%) and central region (100%), and the least in the coastal region (83,33%).

Graph 2. Average scores of plans implementation by regions

If we analyze regions in Montenegro (Graph 2), the implementation of tourism develop-

2,8

4

3,263

5,35,33,25

3,67

4,4

0

1

2

3

4

5

Plan razvoja turizma[Tourism development plan]

Marketing plan[Marketing plan]

Plan promotivnih aktivnosti[Promotional activities plan]

Sjeverni region[North region]

Središnji region[Central region]

Primorski region[Coast region]


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rizma i plana promotivnih aktivnosti najbolje je ocijenjeno u Primorskom regionu (srednje ocjene 3,25 i 4,40 respektivno), dok je spro-vođenje marketing plana najbolje ocijenjeno u Sjevernom regionu (prosječna ocjena 4,00).

Tabela 2 Razlika između regiona u sprovođenju planova (Kruskal-Wallis test)

Za testiranje razlike između regiona u spro-vođenju planova korišten je Kruskal-Wallis test (Tabela 2). Kruskal-Wallis test pokazao je da između regiona ne postoji statistički značajna razlika u sprovođenju planova, tj. ne postoji razlika niti u sprovođenju planova razvoja turizma (p=0,965), niti marketinških planova (p=0,833), niti planova promotivnih aktivnosti (p=0,646).

Planovi predstavljaju važan instrument upravljanja razvojem turizma, jer su pret-postavka za sistemski i koordiniran razvoj. Međutim, oni postaju efikasni tek kada se počnu implementirati. Prema mišljenju di-rektora turističkih organizacija, planovi koje posjeduju ne sprovode se u potpunosti. Anketirani generalno smatraju da postoje ograničenja za sprovođenje planova, od-nosno, za ostvarenje njihove realizacije, a kao glavno ograničenje navode nedostatak finansijskih sredstava i ograničenja u ljud-skim resursima.

Stejkholderska saradnja i korelacija sa sprovođenjem planova

Stejkholderska saradnja smatra se osnov-nim preduslovom efikasnog upravljanja turis-tičkom destinacijom (Buhalis, 2000; Dredge, 2006) i samim tim planiranja kao jednim od

ment and promotional activities plan is best rated in coastal region (average score 3.25 and 4.40 respectively) while the implemen-tation of marketing plan is best rated in the northern region (average score 4.00).

Table 2 Difference among regions in plans implementation (Kruskal-Wallis test)

For testing the differences in plan im-plementation by region we used the Kruskal-Wallis test (Table 2). Kruskal-Wal-lis test showed that there is no statically sig-nificant difference between regions in plans implementation: there is no difference be-tween tourism development plans (p=0.965), marketing plans (p=0.833), nor promotional activities plans (p=0.646).

Plans are an important instrument of tour-ism development management as they are the prerequisite for systemic and coordinat-ed development. However, they become ef-fective only upon implementation. Accord-ing to the opinion of tourism development organizations, formulated plans were not fully implemented. Respondents generally considered that there are limitations to plans implementations and their realization, and lack of financial resources and limitations in human resources were identified as main constraints.

Stakeholder cooperation and correlation with plans implementation

Stakeholder cooperation is considered to be a basic prerequisite for efficient tourist destination management (Buhalis, 2000; Dredge, 2006) and therefore planning as one

Plan [Plan] K-W pPlan razvoja turizma [Tourism development plan] 0,072 0,965

Marketing plan [Marketing plan] 0,366 0,833

Plan promotivnih aktivnosti [Promotional activities plan] 0,874 0,646


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instrumenata upravljanja razvojem destinaci-je. Istraživanje je pokazalo da je u turističkim destinacijama u Crnoj Gori ona nedovoljno ra-zvijena. Naime, anketirani su generalno ocije-nili nivo stejkholderske saradnje na području razvoja turizma u destinaciji prosječnom ocje-nom 3.06, dok je saradnja u oblasti planiranja ocijenjena prosječnom ocjenom 2.88.

Za potrebe dokazivanja hipoteze da spro-vođenje planova zavisi od nivoa saradnje između destinacijskih stejkholdera, na po-dacima dobijenim anketom sprovedena je dalja statistička analiza. Spearmanov koefi-cijent korelacije ranga pokazao je da postoji statistički značajna korelacija stejkholderske saradnje i sprovođenja planiranja. Saradnja u oblasti planiranja statistički značajno kore-lira sa ukupnim sprovođenjem planova (Ta-bela 3). Radi se o pozitivnoj, srednje jakoj korelaciji (rs=0,777; p=0,01). Isti rezultat se dobija i kada je u pitanju saradnja na gene-ralnom nivou, naime i ona statistički značaj-no korelira sa ukupnim sprovođenjem plano-va (rs=0,534; p=0,027).

Tabela 3 Korelacija stejkholderske saradnje i sprovođenja planiranja

Analiza korelacije potvrdila je važnost ko-munikacije i saradnje između destinacijskih stejkholdera. Takođe, rezultati istraživanja potvrdili su hipotezu da nivo sprovođenja pla-nova kao instrumenta upravljanja turističkom destinacijom zavisi od nivoa saradnje izme-đu destinacijskih stejkholdera, odnosno da je sprovođenje planova bolje u turističkim desti-nacijama u kojima destinacijski stejkholderi sarađuju.

of the destination development managment functions. Research has shown it is underde-veloped in tourist destinations in Montene-gro. Specifically, respondents estimated the level of stakeholder cooperation in the field of tourism development with average grade 3.06, and the cooperation in the field of plan-ning with 2.88.

For the purposes of proving the hypothesis that the implementation of plans depends on the level of cooperation between stakehold-ers, the obtained data were further statisti-cally analysed. Spearman’s rank correlation coefficient showed that there is a statistically significant correlation between stakeholder cooperation and planning implementation. Cooperation in the field of planning is sig-nificantly correlated with the overall general implementation (Table 3). It is a positive, me-dium strong correlation (rs=0.777; p=0.01). The same result is obtained when it comes to cooperation at the general level, in fact it is significantly correlated with the overall plans implementation (rs=0.534; p=0.027).

Table 3 Correlation between stakeholder cooperation and plans implementation

Correlation analysis confirmed the impor-tance of communication and cooperation between destination stakeholders. Also, the survey results confirm the hypothesis that the level of plans implementation as an in-strument for managing tourism destination depends on the level of cooperation between stakeholders, and that plans implementation is better in tourist destinations where stake-holders cooperate.

Saradnja [Cooperation]

Ukupno spro-vođenje planova

[Overall implemen-tation]

Plan razvoja tur-izma

[Tourism develop-ment plan]

Marketing plan[Marketing plan]

Plan promotivnih aktivnosti

[Promotional activ-ities plan]

rs p rs p rs P rs PGeneralno[In general] 0,534 0,027 0,597 0,011 0,507 0,038 0,658 0,004

Oblast planiranja[Area of planning] 0,777 0,01 0,582 0,014 0,699 0,002 0,555 0,021


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DISKUSIJA I ZAKLJUČCI

Cilj empirijskog istraživanja bio je utvrditi stanje planiranja kao instrumenta upravljanja razvojem turističkih destinacija u Crnoj Gori, kao i stanje stejkholderske saradnje. S obzi-rom na to da se stejkholderska saradnja sma-tra osnovnim preduslovom efikasnog sprovo-đenja planova turističkih destinacija, drugi cilj bio je ispitati vezu između stejkholderske saradnje i implementacije planova kao instru-menata u upravljanju razvojem destinacije (strateško, marketinško, operativno planira-nje). Na osnovu prethodno izloženih rezultata istraživanja moguće je izvesti određene za-ključke koje ćemo u nastavku izložiti.

Planiranje turističkog razvoja je zastuplje-no u crnogorskim turističkim destinacijama, odnosno većina turističkih organizacija ima planski pristup turističkom razvoju. Najve-ći dio njih ima plan promotivnih aktivnosti (94,1%), zatim plan razvoja turizma (70,6%), dok je marketinški plan najmanje zastupljen (41,2%). Većina crnogorskih turističkih desti-nacija nema marketinški plan, iako je planira-nje marketing aktivnosti turističke destinacije izuzetno važno, jer upravo turistička destina-cija najčešće utiče na privlačenje potencijal-nog posjetioca. Takođe, marketinški planovi predstavljaju instrument optimizacije efeka-ta turizma i ostvarenja strategijskih ciljeva usmjerenih ka zadovoljenju potreba i želja svih stejkholdera turističke destinacije.

Planovi predstavljaju važan instrument upravljanja razvojem turizma, jer su pretpo-stavka za sistemski i koordiniran razvoj. Me-đutim, oni postaju efikasni tek kada se počnu implementirati. Prema mišljenju direktora tu-rističkih organizacija, planovi koje posjeduju ne sprovode se u potpunosti. Srednje ocjene njihovog sprovođenja kreću se u rasponu od 3 do 3,71. Marketinški planovi (prosječna ocjena 3,71) i planovi promotivnih aktivno-sti (prosječna ocjena 3,68) sprovode se nešto bolje od planova razvoja turizma (prosječna ocjena 3,00). Planovi promocije su kratkoroč-ni, operativni i vrlo brzo pokazuju rezultate. Osim toga, promotivne aktivnosti su već do-

DISCUSSION AND CONCLUSIONS

The objective of this empirical research was to determine the state of planning as an instru-ment for managing the development of tour-ist destinations in Montenegro, as well as the state of stakeholder cooperation. Given that stakeholder cooperation is considered to be the basic prerequisite for effective tourist destina-tion plans implementation, the second objec-tive was to investigate the relationship between stakeholder cooperation and plans implemen-tation as an instrument for managing the des-tination development (strategic, marketing and operational planning). Conclusions based on results are exposed are presented below.

Touristic development planning is com-mon in Montenegrin tourist destinations and most of tourist organization use planning approach in tourism development. The ma-jority of them have promotional activities plan (94.1%) and tourism development plan (70.6%), while marketing plan has less than a half of the respondents (41.2%). Many Mon-tenegrin tourist destinations have no market-ing plan, despite the fact that marketing activ-ities planning is extremely important, as the tourist destination is usually the one that at-tracts potential visitors. Also, marketing plans are a tool for optimizing effects of tourism and the realization of strategic goals aimed at satisfying the needs and desires of all tourist destination stakeholders.

Plans are an important instrument for manag-ing tourism development, as they are prerequi-site for systemic and coordinated development. However, they become effective only after im-plementation. Directors of tourism organiza-tions believe that plans they have, are not fully implemented. According to their assessment, average level of plan implementation range from 3 to 3.71. Marketing plans (average score 3.71) and promotional activities plans (average score 3.68) are better implemented than tour-ism development plans that have lowest aver-age score of 3.00. Promotional plans are short term, operational and show result quickly. In addition, promotional activities are already


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bro uhodan dio poslovanja turističkih organi-zacija i to može biti jedan od razloga njihove bolje implementacije.

Najveća ograničenja u sprovođenju istaknuta su kod planova razvoja turizma, što je i očeki-vano, jer se oni u osnovi teže sprovode. Radi se o dugoročnim planovima čija implementacijazahtijeva veći angažman javnog sektora i viši stepen stejkholderske saradnje i kapitalne in-vesticione projekte. Uz to, rezultati implemen-tacije strateških razvojnih planova nisu vidljivi u kratkom roku. Takođe, implementacija dugo-ročnog razvojnog plana često zahtijeva “lide-ra” ili ambasadora turističkog razvoja koji ima uticaj na procese turističkog razvoja i raspola-že finansijskim sredstvima kojima će taj razvoj podsticati i usmjeravati. S obzirom na to da je sprovođenje planova loše ocijenjeno, važno je spomenuti i posljedice koje takva situacija nosi za crnogorske turističke destinacije. Nai-me, u Crnoj Gori još uvijek postoje destinacije koje nemaju planove, pa je samim tim njihov razvoj prepušten “stihijskim” odlukama, što u sebi nosi veliku opasnost, posebno u pogledu održivosti razvoja. Ono što sliku stanja čini još poraznijom je da čak i destinacije koje imaju planove, zbog raznih ograničenja nisu u mo-gućnosti djelovati u smjeru njihove realizacije. Iz toga se nameće zaključak da ovim destina-cijama prijeti realna opasnost da im se dogodi turistički razvoj za koji neće biti spremne, te da bi takva situacija dugoročno mogla donijeti brojne štetne posljedice u vezi sa pojedinim as-pektima održivosti , posebno socio-ekonomske i ekološke.

Anketirani generalno smatraju da posto-je ograničenja za sprovođenje planova, a kao glavna ograničenja za sprovođenje sva tri pla-na navode nedostatak finansijskih sredstava i ograničenja u ljudskim resursima. Osim nave-denih glavnih ograničenja za sprovođenje pla-nova, kod planova razvoja turizma i planova promotivnih aktivnosti anketirani su ukazali i na problem nepostojanja strategije razvoja pro-izvoda. To ukazuje na nedovoljnu brigu o tu-rističkom proizvodu što može dovesti, između ostalog, do gubljenja imidža i vlastitog identi-teta većine crnogorskih destinacija.

well-established part of tourism organization business and it can be considered one of the reasons for their better implementation.

The biggest limitations in plan implemen-tation were, as expected, identified in tour-ism development planning, as those plans are harder to implement. Those plans are long term and their implementation requires great-er involvement of the public sector, higher degree of stakeholder cooperation and capital investment projects. In addition, the results of strategic development plans implementa-tion are not visible in the short term. Also, the implementation of long-term development plan often requires a “leader” or ambassador of tourism development that has an impact on the process of tourism development, and has the financial resources that will encour-age and direct this process. Since the plan im-plementation has low scores, it is important to mention the consequences of such results for Montenegrin tourist destination. In Mon-tenegro there are still destinations that do not have development plans, and thus their de-velopment is left to “uncontrolled” decisions, which carries a great danger, especially in terms of development sustainability. On the other hand, even destinations that have plans face major setbacks in their implementations. It can be concluded that these destinations face the threat that they will not be ready for tourism development which can result in a number of long-term adverse effects related to certain aspects of sustainability, especially socio-economic and environmental.

Respondents generally believe that there are limitations for plans implemen-tation, and the major ones are the lack of financial resources and human resources limitations. In addition to the mentioned constraints to development and promo-tional implementation plans, respondent emphasized the lack of product devel-opment strategy. This indicates a lack of concern for touristic product which can cause, among other things, weakening the image and the identity of the majority of Montenegrin destination.


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Veliki broj anketiranih (42,85%) navodi pasivan odnos prema zahtjevima tržišta, kao značajno ograničenje za sprovođenje marketinških planova. Ako se uzme u obzir da ostvarivanje ciljeva poslovanja turistič-ke destinacije zavisi od njene sposobnosti da zadovolji potrebe i želje turista, što sa jedne strane zahtjeva dobro poznavanje tr-žišta, a sa druge strane dobru organizaciju i koordinaciju aktivnosti, kao i kolabora-ciju svih subjekata koji u lancu vrijednosti učestvuju u formiranju i realizaciji turi-stičkog proizvoda, onda je jasno da se bez uvažavanja zahtjeva tržišta ne može posti-ći efikasno upravljanje razvojem turističke destinacije.

Loša saradnja među nosiocima aktivnosti ističe se kao ograničenje za sprovođenje plano-va razvoja turizma. To je očekivano, s obzirom na to da upravo realizacija ovakve vrste plano-va zahtijeva saradnju svih destinacijskih stejk-holdera, ne samo onih koji su direktno vezani za razvoj turizma, a sa druge strane, zahtijeva obuhvatnije i dugoročnije sagledavanje cijele problematike budućeg razvoja turizma. Loša saradnja među nosiocima aktivnosti navodi se i kada je u pitanju realizacija marketinškog plana, iako, očekivano, nije visoko rangirana. To potvrđuju i mnoga istraživanja na ovu temu koja su ukazala da je saradnja najviše razvije-na na području marketinga destinacije (WTO, 2000, str. 12). Kada je u pitanju plan promotiv-nih aktivnosti, nijedna turistička organizacija nije navela lošu saradnju kao ograničenje za realizaciju, što takođe ne iznenađuje s obzirom na to da se radi o više operativnim aktivnostima i ujedno aktivnostima gdje je saradnju između interesnih grupa jednostavnije organizovati i realizovati. Takođe, saradnja na aktivnostima promocije je vrlo konkretna i “opipljiva” (npr. zajednički nastupi na sajmovima, zajednička organizacija studijskih putovanja novinara i slično), odnosno koristi od saradnje su jasne i vidljive u kratkom roku, što pozitivno i podsti-cajno djeluje na saradnju.

Testiranje razlike između regiona u sprovođe-nju planova pokazalo je da između regiona ne postoji statistički značajna razlika u sprovođenju

A large number of respondents (42.85%) reported a passive attitude towards market demands as a significant limitation for imple-mentation of marketing plans. If we take into account that the achievement of business ob-jectives of tourist destination depends on its ability to meet the needs and desires of tourists, which on the one hand requires a good knowl-edge of the market and on the other hand, good organization and coordination of activities, as well as the collaboration of all entities in the value chain that participate in formulation and implementation of the touristic product, it is clear that without taking into account market demands, effective management of tourist des-tination development cannot be achieved.

Poor cooperation among the stakeholders is emphasized as a limitation for implemen-tation of tourism development plans. This is expected, given realization of these kinds of plans requires the cooperation of all stake-holders, not just those that are directly relat-ed to the development of tourism, as well as comprehensive and long-term consideration of future tourism development. Poor coop-eration among stakeholders is reported as a problem when it comes to marketing plans implementation, although, as expected, is not so highly rated. This is confirmed by many studies on this subject which indicated that cooperation is most developed in the field of destination marketing (WTO, 2000, p. 12). When it comes to promotional activities plan, no tourist organization reported poor cooper-ation as an implementation limitation, which is also not surprising given that it requires operational activities where cooperation be-tween stakeholders is easier to organize and conduct. Also, cooperation on promotional activities is specific and “tangible” (e.g. joint appearances at fairs, joint organization of study visits of journalists, etc.), and the bene-fits of cooperation are clear and visible in the short term, which has a positive and stimulat-ing effect on cooperation.

Analyzing differences between different regions in plan implementation showed no statistically significant difference. In


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planova. U Crnoj Gori postoji izrazita koncentra-cija turističkog prometa u Primorskoj regiji, čak 95% ukupnog turističkog prometa ostvaruje se u ovom regionu. Rezultati istraživanja pokazali su da uspjeh koji ostvaruju primorske turističke destinacije nije uslovljen boljim performansama upravljanja njihovim razvojem, odnosno boljim stanjem u donošenju, implementiranju planova i boljom saradnjom destinacijskih stejkholdera.

Rezultati istraživanja potvrdili su hipote-zu da sprovođenje planova kao instrumenta upravljanja turističkom destinacijom zavisi od nivoa saradnje između destinacijskih stej-kholdera, odnosno da je sprovođenje planova bolje u turističkim destinacijama u kojima de-stinacijski stejkholderi iz javnog i privatnog sektora i lokalni rezidenti sarađuju u procesu planiranja.

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The research results confirmed the hypoth-esis that the implementation of plans as an in-strument for managing tourist destination de-pends on the level of the cooperation between stakeholders, and that the plans implementa-tion is better in tourist destinations where the destination stakeholders from the public and private sector and local residents cooperate in the planning process.

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local organisation of tourism. Tourism Management, 27, p. 269-280.

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REZIME

Porez na nepokretnosti najčešće je fisklani instrument kojim se vrši oporezivanje imovine. Kada je riječ o nepokretnoj imovini odnosno nepokretnostima taj pojam obuhvata: stano-ve, kuće, zemljište, vikendice, višak stambe-nog prostora i drugo. Porez na nepokretnosti kao fiskalni oblik tereti vlasništvo ili korište-nje određenog oblika nepokretnosti, a prihod od ovog poreza ubire se na području gdje se nepokretnost nalazi bez obzira na mjesto pre-bivališta njenog vlasnika. Poresku osnovicu za obračun ovog poreza najčešće čini tržišna, procijenjena ili rentna vrijednost određene nepokretnosti. Ovaj poreski oblik u Republici Srpskoj se primjenjuje od 1.1.2012. godine, a njegovim uvođenjem zamijenjen je dotadašnji porez na imovinu. Razlike između dva nave-dena koncepta oporezivanja su mnogobrojne i značajne. Među važnijim su: predmet opore-zivanja po novom konceptu su nepokretnosti umjesto prava, poreski obveznik je svaki vla-snik nepokretnosti umjesto imaoca prava na nepokretnosti, osnovica za obračun poreza je tržišna vrijednost nepokretnosti kojom je zami-jenjeno plaćanje poreza po kvadratnom metru korisne površine, stopu poreza na nepokretno-sti utvrđuje lokalna samouprava koja ne može biti niža od 0,05% procijenjene vrijednosti ne-pokretnosti niti viša od 0,5% procijenjene vri-jednosti nepokretnosti. Posljednjom izmjenom, tj. novim zakonom o porezu na nepokretnosti od 5.11.2015. godine utvrđuje se poreska sto-pa do 20%. Činjenica da lokalne samouprave svaka za sebe određuje stopu poreza na nepo-kretnosti čiji je raspon od najviše do najniže stope višestruk, čini ovaj porez progresivnim.

SUMMARY

The real estate tax is usually a fiscal in-strument which performs the property tax. When it comes to real property or immovable this term include: apartments, houses, land, cottages, excess housing landscape and more. The real estate tax as a form of the fiscal char-ges ownership or use of certain forms of real estate, and the revenue from this tax is levied on the area where the property is located re-gardless of the place of residence of its owner. The tax base for the calculation of this tax usually consists of the market, estimated or annuity value of certain real estate. This form of taxation in the Republic of Serbian applies from 1.1.2012. , and its introduction has been replaced by former property taxes. The diffe-rences between the two concepts mentioned taxes are numerous and significant. Among the more important are: subject to taxation under the new concept of the real estate rat-her than law, a taxpayer is any property owner rather than the holder of rights to immova-ble property tax base is the market value of real estate which is replaced by the payment of taxes per square meter of usable area, the rate of property tax is determined local go-vernment, which can not be lower than 0.05% of the estimated value of the real estate nor higher than 0.5% of the appraised value of real estate. The last change, ie. The new law on Property Tax from 5.11.2015. was determi-ned by the tax rate to 20%. The fact that local governments each of them determines the tax rate on real estate which range from high to low rates of multiple, makes this tax is progre-ssive. Progression is particularly expressed

EKONOMSKI EFEKTI POREZA NA NEPOKRETNOST

ECONOMIC EFFECTS REAL ESTATE TAX

Milan TadićMinistarstvo finansija Republike Srpske, Poreska uprava Doboj, Bosna i Hercegovina

Ministry of Finance of the Republic of Srpska, Tax Administration Doboj, Bosnia and Herzegovina

Pregledni članak DOI 1515/eoik-2015-0021, UDK 336.226.2:349.444 Review paper

Vol. 4, No 1, 2016ISSN 2303-5005


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Progresija je naročito izražena u razlici pri-mjenjenih poreskih stopa razvijenih i nera-zvijenih opština, gdje imamo slučaj da manje razvijene podnose veći poreski teret što dovodi do negativnih ekonomskih efekata. Međutim, porez na nepokretnosti ima i svoje ekonomske i socijalne osobine koje je potrebno uskladiti sa ciljevima poreske politike. To znači da porez na nepokretnosti treba posmatrati sa stanovi-šta cjelokupnog poreskog sistema, a ne sa sta-novišta individualnog poreskog oblika.

Ključne riječi: porez na nepokretnost, prihod, progresija poreskih stopa, razvijene i nerazvijene opštine.

EFEKTI OPOREZIVANJA

Savremena finansijska teorija poklanja dosta pažnje izučavanjima vezanim za različite efek-te poreza. Naime, plaćanjem poreza smanjuje se ekonomska snaga poreskog dužnika, a može doći i do promjene njegovog društvenog statusa. Normalno je da na takva dijelovanja plaćanja po-reza poreski dužnici reaguju (Janjušević, 2015).

Mjere poreske politike mogu u principu da pro-izvedu dvije vrste efekata: mikroeko-nomske i makroekonomske. O mikroekonomskim efektima govorimo kada mjere poreske poli-tike dovode do promjena ekonomskih i drugih postupaka fizičkog ili pravnog lica. Ako mjere poreske politike utiču na remećenje i ponovno uspostavljanje ravnoteže na tržištu na nivo, strukturu i rast društvenog proi-zvoda i nacionalnog bogatstva, onda je riječ o ma-kroekonom-skim efektima oporezivanja.

Efekti oporezivanja se manifestuju u evaziji i u prevaljivanju poreza (Bojić, 2010, str .10).

Radnje i mjere koje preduzima poreski dužnik da smanji, ili u potpunosti izbjegne obavezu pla-ćanja poreza, nazivaju se evazijom (izbjegava-njem) plaćanja poreza. Evazija poreza može da bude dvojaka: zakonita (dopuštena i dozvoljena) i nezakonita (nedopuštena) (Šehović, 2016, str. 13).

O zakonitoj evaziji je riječ kada poreski duž-nik preduzima mjere i radnje da svoju pore-sku obavezu, u cijelini ili djelimično, umanji, a da pri tome ne povrijeđuje pozitivne zakon-

in the distinction applied tax rates of develo-ped and undeveloped municipalities, where we have a case that less developed tolerate a higher tax burden, which leads to negative economic effects. However, real estate tax has its own economic and social characteristics which must be aligned with the objectives of tax policy. This means that the real estate tax should be considered from the standpoint of the entire tax system and not from the stand-point of individual income tax forms.

Keywords: real estate taxes, income tax rate of progression, developed and underdeveloped municipalities.

TAX EFFECTS

Modern financial theory pays a lot of at-tention for different studies of related tax effects. The tax payment reduces the eco-nomic power of the taxpayer, and it may change his social status. It is normal to such action of the tax payment tax debtors react (Janjušević, 2015).

Tax policy measures can, in principle, to pro-duce two types of effects: microeconomic and macroeconomic. About microeconomic effects when we talk of measures of tax policy lead to changes in economic and other methods of physical or legal person. If tax policy measures affecting scrambling and restoring the balance of the market at the level, structure and growth of GDP and national wealth, then it comes to macroeconomic effects of tax.

The effects of taxation are manifested in Asia and the tax incidence (Bojić, 2010, p.10).

The actions and measures undertaken by the tax debtor to reduce or completely avoid the obligation to pay taxes, called evasion (avoiding) taxes. Tax evasion may be two-fold: lawful (permissible and allowed) and illegal (illicit) (Šehović, 2016, p. 13).

O lawful evasion when it comes to tax debtor undertakes measures and actions to its tax commitment, in whole or in part, re-duce, and thereby not affect existing laws

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ske propise, ne dolazi u sukob sa zakonom. Postoje dva oblika zakonite poreske evazije: (1) legi-timno minimizovanje poreza tako što se smanjuje potrošnja, ili se od nje odustaje, supstituisa-nje oštrije oporezovanih proizvo-da i usluga onima koji su blaže oporezovani, davanja dijela pri-hoda u humanitarne svrhe, promjena mjesta boravka i slično, i (2) moral-no, odnosno društveno neprihvatljivo minimi-zovanje poreske obaveze, kada poreski dužnik nastoji da poreski teret umanji u odnosu na namjere zakonodavca tako što koristi pravne praznine u zakonu, ili sačinja-va neprihvatljive artificijelne poresko-pravne konstrukcije.

Legitimno minimizovanje poreza u potpunosti je prihvatljivo, dok u drugom slučaju dr-žavni organi reaguju izmjenama i dopunama zakon-skih propisa, eliminisanjem pravnih prazni-na, odnosno onemogućavanjem pravljenja artifici-jelnih poresko-pravnih konstrukcija. Dobar pri-mjer zakonite i legitimne poreske evazije pred-stavlja grupno oporezivanje u sistemu poreza na dobit preduzeća, dok utanjena kapitalizacija, takođe u sistemu poreza na dobit preduzeća, može da predstavlja primjer zakonite ali moral-no (društveno) neprihvatljive poreske evazije.

Kada poreski dužnik izbjegava plaćanje poreza povređujući pozitivne zakonske propi-se, riječ je o nezakonitoj evaziji. Nezakonita poreska evazijapostoji kada poreski dužnik pred-uzima postup-ke koji su usmjereni na izbjegavanje plaćanja poreza, a kojima se krši zakon. U ovom slučaju poreski dužnik čini prekršaje (ili krivično djelo) da bi umanjio ili izbjegao svoju poresku obavezu. U pitanju su slijedeći, prilično brojni, postupci: neplaćanje poreza, u cijelini ili djelimično, ne-podnošenje poreske prijave, unošenje i davanje netačnih i nepotpunih podata-ka, prijavljivanje većih rashoda i odbitnih stavki i drugo.

U zavisnosti od toga koja se vrsta poreza izbje-gava, razlikuje se nezakonita evazija koja se odnosi na izbjegavanje neposrednih poreza i koja se naziva defraudacijom i nezakonita eva-zija koja se odnosi na izbjegavanje posrednih poreza i koja se naziva kontrabandom (švercom, krijumčarenjem).1

1 O ovim efektima se u Ekonomiji oporezivanja i pores-kom pravu govori kao o efektima supstitucije (tzv. signalna dejstva poreza).

and regulations does not come into conflict with the law. There are two forms of legal tax evasion: (1) a legitimate minimize tax-es by reducing spending, or it will be aban-doned, sharper substitution of taxable goods and services to those who have milder taxed, giving part of the income to charity, change of residence and the like, and (2) morally or socially unacceptable minimize tax liabili-ty, when tax debtor seeks to reduce the tax burden in relation to the intention of the leg-islator by using legal loopholes in the law or constitutes an unacceptable tax artificial legal constructions.

Legitimate tax minimization is fully ac-ceptably, while in the other case the na-tional authorities react Amendments to the legislation by eliminating legal gaps or disabling of making artificial tax of legal structures. A good example of a lawful and legitimate tax evasion represents a group taxation system in the corporate income tax, while thinned capitalization, also in the system of corporate income tax, can be an example of a legal or moral (social) un-acceptable tax evasion.

When the tax debtor avoids paying taxes violating existing laws and regulations, it is the illegal evasion. Illegal tax evasion ex-ists when the tax debtor undertakes actions aimed at tax evasion, which is a violation of the law. In this case the borrower makes tax offenses (or offense) in order to minimize or avoid their tax commitment. At issue are the following, fairly numerous methods: tax evasion, fully or partly, failure to submit tax returns, taking in and giving false and incomplete data, reporting higher expenses and deductibles, etc.

Depending on which type of tax avoid-ed, differs illegal evasion relating to the avoidance of direct taxes and called the unlawful evasion relating to the avoidance of indirect taxes and called the contraband (smuggling).1

1 These effects are the economics of taxation and tax law referred to as the substitution effects (ie. The signal facts of tax).

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U okviru zakonite poreske evazije, u onom dije-lu u kome granica između legitimnih i neprihvatlji-vih postupaka usmjerenih ka minimizaciji poreske obaveze nije lako uočljiva, posto-ji prostor u kome se mogu ostvariti značajne poreske uštede primje-renom organizacijom poslo-vanja preduzeća od-nosno privatnih poslova. Riječ je o svojevrsnom međunarodnom poreskom planiranju.

U savremenom svijetu se poreske uštede mogu ostvariti na međunarodnom planu. Nai-me, u mnogim državama su porezi niži ili ih nema, poreske i druge procedure, bitne za po-slova-nje, su jednostavnije, uz zaštitu finansij-ske privatnosti. Navedene činjenice ohrabruju investito-re (i fizička lica) jer su im uštede na ime poreza velike. Takve države (ili mjesta) se nazivaju po-reskim rajem (eng. Tax havens).

O prevaljivanju2 poreza (cjenovni efekat opo-rezivanja) se radi onda kada je osoba pore-skog obveznika različita od osobe koja stvarno snosi teret poreza. Poreski obveznik na okol-nost da mu se porezima umanjuje ekonomska snaga re-aguje tako što, kroz cijenu proizvoda ili usluga, teret plaćenog poreza prevaljuje na drugo lice koje se javlja u ulozi konačnog poreskog platca, odnosno nosioca poreskog tereta (poreskog de-stinatara). Međutim, prevaljivanje poreza može se javiti ne samo zbog nastojanja poreskog ob-veznika da neželjene efekte plaćanja pore-za otkloni od sebe tako što će ih prevaliti na dru-goga, već i stoga što je namjera zakonodavca da se prevaljivanje ostvari (Jelačić, 1998, str. 198).

Prevaljivanje je karakteristično za posred-ne poreze (poreze na promet, carinu, porez na prenos apsolutnih prava i slično). Posred-ni porezi su načelno prevaljivi porezi, ali kod njih je moguće i da ne dođe do preva-ljivanja, što zavisi od elastičnosti tražnje i elastičnosti ponude proizvoda i usluga koji su oporezovani. Prevaljivanje poreza zavisi i od činjenice da li na tržištu postoje neki oblici monopolskog ponašanja. U situaciji postojanja monopola prevaljivanje je manje moguće i obrnuto. Inače, postoje neki porezi 2 Prevaljivanje kao efekat oporezivanja naziva se i ci-jenovnim efektom oporezivanja. Zapravo, fenomen preval-jivanja realizuje se preko promjena cijena proizvoda i (ili) faktora proizvodnje, pa otuda i upotreba termina “cijenovni efekti poreza”.

In the context of legal tax evasion, in the part in which the boundaries between legit-imate and unacceptable practices aimed at minimizing tax liabilities is not easily visible, there is a space in which they can realize sig-nificant tax savings, appropriate organization of business operations and private Affairs. It is a kind of international tax planning.

In the modern world, the tax savings can be achieved at the international level. In fact, in many countries, taxes are lower or no, tax and other procedures, essential for business, the simpler, the protection of financial privacy. These facts are encouraging investors (and in-dividuals) because their savings in taxes high. These countries (or places) are called tax par-adise (eng. Tax havens).

O tax incidence2 (price effect of taxation) is done when a person is the taxpayer’s dif-ferent from the person who actually bears the tax burden. A taxpayer in the fact that his taxes diminish the economic power reacts by, the price of products or services, the burden shifted to the tax paid the other cheek which appears in the role of the permanent tax pay-er, or the holder of the tax burden (tax destin-are). However, the tax incidence can occur not only due to the efforts of the taxpayer to pay taxes undesired effects take away from you so you will be shifted to someone else, but because it is the intention of the legisla-tor to realize shifting (Jelačić, 1998, p. 198).

Shifting is characteristic of indirect tax-es (sales tax, customs duty, tax on transfer of absolute rights, etc.). Indirect taxes are generally rolled over taxes, but to them it is possible to avoid shifting, which depends on the elasticity of demand and the elasticity of supply of products and services that are taxed. Shifting taxes depends on whether the market there are some forms of monopolis-tic behavior. In the situation of the existence of monopolies shifting little as possible, and vice versa. Otherwise, there are some taxes 2 Shifting effect as a tax called the tax effect of price points . In fact, the phenomenon of shifting is realized through changes in prices of goods and (or ) the factors of production , and hence the use of the term “ Variant price effects of taxes .”


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koji se po svojoj prirodi ne mogu prevaliti (porez na dohodak, na primjer).

Prevaljivanje je veoma kompleksan feno-men kojim su se mnogi teoretičari bavili. Ono se može posmatrati s raznih stanovišta. Tako se govori o namjeravanom i nenamjeravanom preva-ljivanju, o prevaljivanju unaprijed, unazad, ili bočno, o jednostrukom, dvostru-kom ili višestru-kom prevaljivanju.

Vrste poreza na imovinu

Porez na imovinu dijeli sa na dvije katego-rije: (1) Porez na imovinu u statici i (2) Porez na imovinu u dinamici.

Imovina u statici može da bude samo osnov za plaćanje poreza i onda se govori o tzv. porezu na imovinu, ali može da bude i izvor i onda se govori o tzv. realnom porezu na imovinu.

Nominalni porez na imovinu je jedan od najstarijih poreza. Naime, dok je u istoriji bilo malo novčanih transakcija, posjedovanje ze-mlje ili stoke bilo je mnogo lakše oporezivati nego novčane dohotke. Tokom vremena taj porez sve više zamjenjuje porez na dohodak, pa njegovo značenje stalno pada. Ipak, porez na imovinu zadržao se u većem broju zema-lja, gdje pretežno čini prihod lokalnih budžeta (Bojić, 2010, str. 22).

To je redovan porez koji se plaća periodič-no (tromjesečno, na primjer) ali ne iz supstan-ce (imovine), već iz obveznikovih prihoda. U pitanju je neposredan porez jer tereti neto vrijednost imovine iskazanu u novcu, bilo da je u svojini pravnih ili fizičkih lica. Jednu od ključnih karakteristika ovog poreza i uslov re-dovnog plaćanja jeste niska i po pravilu pro-porcionalna stopa. Izračunato je da stopi od 1% kod ovog poreza odgovara stopa od 20% kod poreza na dohodak (Stakić i Jezdimiro-vić, 2010, str. 141).

Realni porez na imovinu je, za razliku od no-minalnog poreza na imovinu, neredovan porez. Ovaj porez je vanredan porez i uglavnom se javlja u vanrednim situacijama (rat) kada treba obezbjediti izuzetno velika sredstva, pa je stoga

that are by their nature not be shifted (in-come tax, for example).

Shifting is a very complex phenomenon which many theorists engaged. It can be seen from different viewpoints. So talking about the intended and unintended shifting a about shifting a forward, backward, or sideways on a single, double or multiple shifting.

Kind of property tax

Property tax is divided into two categories: (1) Property tax in statics and (2) Property tax in dynamics.

(1) Assets in the statics can only be the ba-sis for the payment of taxes and then we talk about the so-called property tax, but it can also be a source and then talks about the so-called real property tax.

The nominal property tax is one of the oldest taxes. Namely, while in history was little cash transactions, owning land or live-stock it was much easier to tax than cash income. Over time, this tax is increasingly replacing the income tax, but its meaning is constantly falling. However, property taxes are kept in many countries, where the ma-jority makes the income of local budgets (Bojić, 2010, p. 22).

This is a regular tax payable periodically (quarterly, for example) but not of substance (assets), but from a taxpayer’s income. It is a direct tax since it is charged with the net asset value expressed in money, whether it is owned by legal entities or individuals. One of the key features of this tax and the require-ment of regular payments is low and gener-ally proportional rate. It is calculated that the rate of 1% for this tax corresponds to a rate of 20% in income tax (Stakić and Jezdimirović, 2010, p. 141).

Real property tax is, as opposed to nom-inal property tax, irregular tax. This tax is an extraordinary tax and mainly occurs in extraordinary circumstances (war) when you need to provide large amounts, so it


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karakteristika ovog poreza njegova visoka, po pravilu, progresivna stopa (od 10 do 65%, a po-nekad od 10-100%). Kod realnih poreza izvor plaćanja je sama imovina (supstanca), odnosno njen dio. I nominalni porez se može javiti kao realni porez na imovinu. Porez na neobrađeno zemljište, na primjer, može postati realni porez ukoliko ga vlasnik ne obrađuje i mora prodati njegov dio da bi platio porez (Ibidem).

Porez na imovinu u dinamici pogađaju imovinu u situaciji njenog pravno-ekonom-skog saobraćaja, odnosno prometa (objekat im je transfer imovine sa ili bez naknade). Prema klasifikaciji OECD i GFS klasifikaciji MMF-a, obuhvataju:

a) porez na prenos imovine uz naknadu (tj.porez na finansijske i kapitalne transakcije), uz koje pre svega spada porez na prenos apsolutnih prava na nepokretnostima i hartijama od vrijed-nosti, kao i prava intelektualne svojine (Ibidem). Za razliku od poreza na imovinu u statici, koji je direktan i neprevaljiv, porez na prenos imovine s naknadom, kao i onaj bez naknade, indirektan je i prevaljiv (na kupca imovine). Opravdanost postojanja ovog poreza objašnjava se brojnim argumentima teorijske i praktične prirode. Prvo, obe ugovorne strane prenosom imovine, svaka za sebe, ostvaruju određenu materijalnu korist koja uvećava njihovo bogatstvo i to treba opore-zovati. Po pravilu, ovaj poreski oblik je fiskalno izdašan, a osim toga prouzrokuje i čitav niz do-punskih prihoda budući da podrazumijeva broj-ne pravne radnje koje se ostvaruju uz plaćanje određenih naknada (taksa i slično). Osnovicu prijavljuje obveznik (a to mogu da budu i jedan i drugi saugovarač), ali je provjerava i utvrđuje nadležni poreski organ (Sojanović i Raičević, 2013, str. 151).

b) porez na prenos imovine bez naknade,gdje spadaju porez na nasleđe i porez na po-klon. Ovde je riječ o dva slična poreska oblika: porezu na nasljeđe (rjeđe porez na ostavinu) i porezu na poklon. Porez na nasljeđe je jedan od najstarijih poreskih oblika uopšte. Među-tim, postoje brojne kontroverze gdje i kako ovaj poreski oblik klasifikovati. Ne upuštaju-ći se u detalje i ne navodeći brojne argumente, preovlađuje stav da je ovo neposredan porez

is characteristic of its high taxes, as a rule, progressive rates (from 10 to 65%, some-times 10-100% ). In the real source of tax payment itself assets (substance), or part of it. I nominal tax may appear as real proper-ty taxes. The tax on uncultivated land, for example, can become a real tax if the owner is not processed and has to sell his share to pay taxes (Ibidem).

(2) Property tax in the dynamics affecting the assets in its legal situation and econom-ic traffic, or traffic (object they transfer the property with or without compensation). Ac-cording to the OECD classification and the GFS classification of the IMF, including:

a) property transfer tax for a fee (ie. taxes onfinancial and capital transactions), to which it belongs primarily tax on transfer of absolute rights to real estate and securities, as well as intellectual property rights (Ibidem). Unlike property taxes in the statics, which is direct and neprevaljiv, property transfer tax from the compensation, as well as one free of charge, indirect and is rolled over (to the customer’s property). The justification for the existence of this tax is explained by the numerous ar-guments of theoretical and practical nature. First, both parties transferring the property, each for itself, generate some tangible bene-fit that increases their wealth and to be taxed. As a rule, this tax is a form of fiscal plentiful, and besides causing a series of additional rev-enue as it involves a number of legal actions pursued with the payment of certain charges (taxes, etc.). The base registers payer (I can be both subcontractor), but checked and deter-mined by the competent tax authority (Soja-nović and Raičević, 2013, p. 151).

b) tax on transfer of property without compen-sation, which includes taxes on inheritance and gift tax. There were two similar forms of tax: Tax on inheritance (less taxes on the heirloom) and the tax on the gift. The tax on inheritance is one of the oldest forms of taxation in general. How-ever, there are many controversies about where and how to classify this form of taxation. Not going into details and not specifying the number of arguments, the prevailing opinion that this is


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koji se plaća iz imovine, da je realan porez, da je sličan porezu na dohodak s kojim spada u grupu subjektnih poreza. Stope ovog poreza su među najvišima (uprkos osjetnim sniženji-ma u posljednje vrijeme) i nisu rijetki sluča-jevi kada je njihova visina i 50%. Kod poreza na naslijeđe posebno su značajne i u primjeni brojne olakšice i oslobođenja. U principu, po-stoje lična i predmetna oslobođenja i olakšice. Kod poreza na nasljeđe, najbliži srodnici su po pravilu oslobođeni od ovog poreza, ili su izloženi niskim poreskim stopama.

c) Postoji i porez na uvećanu vrijednostimovine koji se plaća usljed uvećanja realne vrijednosti imovine bez aktivnosti obveznika, kao rezultat egzogenih faktora (npr. kvadrat stana u Sarajevu prije deset godina iznosio je 800 KM, a danas je 1.500 KM, razlika od 700 KM je uvećana vrijednost imovine koja se po pravilu oporezuje momentom prodaje stana).

Oporezivanje imovine u Republici Srpskoj

Koncept lokalne samouprave utvrđen Evropskom poveljom o lokalnoj samoupra-vi, koju je ratifikovala i Bosna i Hercegovina 12.07.2002. godine, podrazumjeva lokalnu samoupravu kao pravo i osposobljenost lo-kalnih organa vlasti da, u granicama zakona, uređuju i rukovode znatnim dijelom javnih poslova, na osnovu vlastite odgovornosti i u interesu lokalnog stanovništva. To prvenstve-no znači da lokalna samouprava mora zado-voljiti potrebe građana i odgovoriti na sva-kodnevne i konstantne zahtjeve za pružanje usluga lokalnom stanovništvu, odnosno obav-ljati poslove, izgrađivati i održavati lokalnu infrastrukturu, finansije i efikasnu upravu.

Porez na imovinu

U Republici Srpskoj od 1.1.2002. godine opo-rezivanje imovine je bilo regulisano Zakonom o porezu na imovinu, а koji je obuhvatao porez na imovinu, porez na naslijeđe i poklon i porez na prenos apsolutnih prava. Potom, 2012. godine na snagu je stupio Zakon o porezu na nepokretno-

a direct tax that is paid out of the assets that the real tax that is similar to the income tax to which belongs to the group of the subject taxes. Rates of taxes are among the highest (despite the substan-tial reduction in recent years) are not rare cases when their height and 50%. Taxes on inheritance are especially significant in the application of the numerous deductions and exemptions. In prin-ciple, there are personal and subject exemptions and concessions. When taxes on inheritance, close relatives are usually exempt from this tax, or are exposed to low tax rates;

c) There is also a tax on the increased value ofassets to be paid due to the increase in the real value of assets without activity the taxpayer as a result of exogenous factors (eg. the square meter in Sarajevo ten years ago amounted to 800 KM, and today is 1,500 KM, a difference of 700 KM the increased value of assets that are typically taxed at a moment of sale of the apartment).

Property taxation in the Republic of Serbian

The concept of local self-governance, de-termined by European Charter of Local Self-Government, which was ratified by Bos-nia and Herzegovina 12.07.2002. year, means the local government as the right and ability of local authorities, within the limits of the law, regulate and manage a substantial share of public affairs under their own responsibil-ity and in the interest of the local population. This primarily means that local governments must meet the needs of citizens and to respond to current and constant requests for providing services to the local population, or perform tasks, build and maintain the infrastructure, financing and efficient governance.

Property tax

In the Republic of Serbian 1.1.2002. the property tax has been regulated by the Law on Property Tax, which included the prop-erty tax, inheritance tax and gift tax on the transfer of absolute rights. Then, 2012 came into force the Law on Property Tax, which


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sti, kojim je došlo do ukidanja poreza na prenos vlasništva nad nepokretnostima i poreza na po-klon i nasljedstvo nepokretnosti. Od tada, pro-met imovine oporezuje se porezom na dohodak građana. Ovaj zakon je neznatno izmijenjen no-vim zakonom koji je stupio na snagu 1.1. 2016. godine, a kojim je zaokružena reforma oporezi-vanja imovine u skladu sa međunarodnom prak-som. Ostvarena je i veća fiskalna decentralizacija čemu se teži u razvijenim zapadnim zemljama.

Nadležnosti za utvrđivanje poreskih stopa su podjeljene između Republike i lokalnih zajed-nica, na način da lokalna zajednica utvrđuje vi-sinu poreske stope, a Republika zakonom pro-pisuje gornje i donje granice raspona u kojem se trebaju kretati poreske stope. Zakonom o finansiranju lokalne samouprave predviđeno je da skupštine jedinica lokalne samouprave utvr-đuju visinu stope poreza na imovinu do iznosa koji su utvrđeni Zakonom o porezima na nepo-kretnostima. Poresku obavezu (predmet opore-zivanja) kod ovog oblika poreza stvara činjeni-ca da je pojedinac (fizičko lice), ili pravno lice, titular odnosno vlasnik nad nepokretnostima. Predmet oporezivanja su nepokretnosti, a po-reski obveznik je vlasnik na nepokretnosti.

Nepokretnosti su definisane kao zemljište sa svim što je trajno spojeno sa njim, ili što je što je izgrađeno na površini zemljišta, iznad ili is-pod njega. U smislu ovog Zakona nepokretno-sti čine: zemljište, stambene i poslovne zgrade, stanovi, garaže, poslovni prostori i objekti za odmor i rekreaciju i drugi građevinski objekti.

Poreski obveznik poreza na imovinu je vlasnik, fizičko ili pravno lice, nepokretnosti. Pod poj-mom imalac svojine ili drugog stvarnog prava podrazumjeva se lice koje se vodi u zemljišnim knjigama, odnosno u drugim propisanim eviden-cijama. Međutim, ako se u nekom konkretnom slučaju pravno i faktičko stanje ne poklapaju, s poresko pravnog stanovišta uzeće se da je imalac svojine ili drugog stvarnog prava stvarni (faktič-ki) korisnik imovine. Poreski obveznik je rezident ali i nerezident koji je vlasnik nad nepokretnosti-ma koja se nalaze na teritoriji Republike Srpske.

Poreska obaveza nastaje danom sticanja ne-pokretnosti, odnosno danom početka korište-nja nepokretnosti.

was repealed taxes on the real property transfer tax and gift and inheritance of real estate. Since then, the turnover of property is taxed at personal income tax. This law was slightly amended by the new law which came into force 1.1. 2016, thus completing the reform of property taxation in accord-ance with international practice. Achieved greater fiscal decentralization is being pur-sued in the developed countries.

Responsibilities for determining tax rates are divided between the State and local communities, so that local communities de-termine the amount of tax rates, a Republic Act sets upper and lower limits of the range where the tax rates should move. Law on Local Government Financing is provided that the assembly of local governments de-termine the amount of the property tax rate to the amount set by the Law on taxes on real estate. The tax liability (subject to taxa-tion) in the form of taxes by the fact that an individual (natural person) or a legal entity, titular or the owner of real estate. Subject to taxation of real estate, a taxpayer is the own-er of immovable property.

The properties are defined as land with all that is permanently connected to it, or as it is built on an area of land, above or below it. For the purposes of this Act, real property consists of: land, residential and commercial buildings, apartments, garages, offices and fa-cilities for recreation and other buildings.

Taxpayer of the property owner, individual or legal entity, real estate. The term holder of the property or other real right means a person who is kept in the Land Registry, or in other prescribed records. However, if in a particular case the legal and factual situation does not coincide with the tax legal point of view will be taken to the holder of the property or other real rights of real (de facto) of a property. The taxpayer is a resident or non-resident is the owner of the immovable property situated in the territory of the Republic of Serbian.

The tax liability arises on the day of acqui-sition of immovable property, or on the day of use of immovable property.


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Za nepokretnost izgrađenu u toku godine za koju se utvrđuje i plaća porez na imovinu, osnovica poreza je tržišna vrijednost odgo-varajuće nepokretnosti na dan 31. decembra godine koja prethodi godini za koju se utvr-đuje porez na imovinu. Tržišna vrijednost ne-pokretnosti predstavlja novčani iznos za koji nepokretnost može biti razmijenjena u datom trenutku na tržištu slobodnom voljom kupca i prodavca. Visinu tržišne vrijednost nepokret-nosti utvrđuje nadležni poreski organ.

Način utvrđivanja tržišne vrijednosti (for-mula) je prilično diskutabilan i predmet ra-sprave i danas. Naime, imovina je heterogena kategorija i njena vrijednost obuhvata niz fak-tora: blizinu tržišnih centara i saobraćajnica, postojanje kulturnih i rekreacijskih sadržaja, starost nekretnine, kvalitet njene gradnje i opreme i sl. Vrijednost zemlje zavisi od nje-nog kvalitetu. Tačno utvrđivanje cijene imo-vine osnova je za kvalitetnu administraciju pri razrezu i ubiranju poreza na imovinu i zato poreska uprava mora primjenjivati načelo utvrđivanja pravedne tržišne vrijednosti imo-vine. Kako je imovina heterogena kategorija, teško je utvrditi njenu stvarnu vrijednost, pa često nastaju razlike između vrijednosti utvr-đene u poreskom rješenju i pravedne tržišne vrijednosti. Vrijednovanje imovine dodatno komplikuje inflacija, pa je potrebno svake go-dine revalorizirati imovinu kako bi se zadrža-la stalnost njene realne vrijednosti.

Novi Zakon o porezu na nepokretnosti u Re-publici Srpskoj iz 2016. godine, ima za cilj da eliminiše ključne nedostatke prošlog zakona. Glavni nedostaci prethodnog Zakona o pore-zu na nepokretnosti odnose se na arbitražu kod određivanja poreskih stopa, utvrđivanje pore-skih osnovica i administriranjem porezom:1. Poreske stope su bile određene u širo-

kom dijapazonu od 0,05% procjenje-ne vrijednosti nepokretnosti do 0,5%procjenjene vrijednosti nepokretnosti.Skupštine jedinica lokalne samoupravesu utvrđivale visinu poreske stope beznekih preciznih ekonomskih analiza. Po-stojalo je pravo šarenilo poreskih stopa,utvrđenih odlukama skupštinskih vlasti

For real estate built during the year for which it is determined and paid property taxes, tax base is the market value of the corresponding real estate at 31 December of the year preced-ing the year for which the tax is assessed on the property. The market value of real estate is the amount for which immovable property can be exchanged at any given moment on the market free will of the buyer and seller. The amount of the market value of the property determined by the competent tax authority.

The method of determining the market value (formula) is quite debatable and debated today. The property is a heterogeneous category and its value includes a number of factors: proxim-ity to market centers and roads, the existence of cultural and recreational facilities, property, age, quality of construction and its equipment and the like. The value of land depends on its quality. Accurate determination of asset prices is the basis for quality administration for cut-ting and collecting property taxes and therefore the tax authorities must apply the principle of determining the fair market value of the prop-erty. As the property is a heterogeneous catego-ry, it is difficult to determine its real value, but often results in differences between the values determined in the tax ruling and fair market value. Valuation of property is further compli-cated by inflation, it is necessary each year to revalue assets in order to maintain the continu-ity of its real value.

The new Law on Real Estate Tax in the Re-public of Serbian in 2016, aims to eliminate the key shortcomings of the previous law. The main shortcomings of the previous Law on Property Tax relating to arbitration in the de-termination of tax rates, determination of the tax base and tax administration:1. Tax rates are determined by a wide range

from 0.05% assessed value of real estateto 0.5% of the estimated value of real es-tate. Assembly of local self-governmentdetermined the height of tax rates withoutany precise economic analysis. There is aright to a patchwork of tax rates, deter-mined by the decisions of the Assembly


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u Republici Srpskoj.3 Najkraće rečeno, ovim zakonom je opštinama data jedna nova mogućnost sa kojom one nisu ima-le iskustva i za šta u velikoj mjeri nisu bile pripremljene.

2. Takođe, postojala je nekoordinisanost(ne postojanje jasnog razgraničenjanadležnosti) lokalnih vlasti i Poreskeuprave, koje se doduše mogu pripisatii „uhodavanju” kod primjene novog za-kona. Dalje, od strane građana i opštinasu uočene mnoge griješke u poreskimračunima, tako da se pojavio veliki brojprigovora i žalbi na poreske račune, pri-je svega vezano za procjenu vrijednostiimovine. Pošto porez na nepokretnostipredstavlja isključivo lokalni prihod,može se postaviti pitanje koliko je Po-reska uprava RS, kao republički organ,bila uopšte i zainteresovana da sprovodikontrolu njegove naplate.

3. Naplata prihoda u 2012. godini, is-postavila se iznenađujuće niskom –svega 30% od procjenjenih ukupnihprihoda na nivo svih opština. Niskanaplata se objašnjava primjenommaksimalnih stopa u nekim opština-ma (npr. Doboj), ali i preopterećeno-šću poreske službe, koja ionako ras-polaže skromnim brojem zaposlenih.Naravno, ne treba zaboraviti ni dobropoznato pravilo iz javnih finansija, dau našim uslovima postoji jak otporplaćanju direktnih poreza.

Sve zajedno govori da su se za primjenu Zakona nedovoljni pripremili svi akteri: za-konodavac, poreska uprava, lokalne vlasti i obveznici. Iako je sam zakon više nego jed-nostavan, uspješna realizacija ovog zakona, između ostalog, zahtjeva dodatno zapošlja-vanje određenog broja državnih službenika 3 Tako da, na primjer, višu stopu (0,25%) imala je nerazvi-jena opština Kostajnica u odnosu na Banja Luku (0,18%), kao ekonomski najrazvijeniju. Ili, najniže stope u Republici Srpskoj imale su, istovremeno, razvijena opština Istočna Il-idža i nerazvijene opštine Šipovo i Kotor Varoš. Iz istog se može zaključiti da nivo razvijenosti opština nije bitnije uti-cao na određivanje poreske stope poreza na nepokretnosti, iako je ovo bila jedna od mogućnosti da se približi uspostavl-janju ravnoteže u razvijenosti među opštinama.

of the Republic of Serbian3 authorities. In short, this law has given municipali-ties a new opportunity with which they did not have the experience and what a great extent they were prepared.

2. Also, there was a lack of coordination(not the existence of a clear demarcationof powers) of local authorities and theTax Administration, which admittedlycan be attributed to the “running in” inapplying the new law. Further, by citi-zens and municipalities have observedmany failures to the tax bills, so it ap-peared a large number of complaints andappeals to tax bills, primarily related tothe valuation of the assets. Because thereal estate tax represents only local reve-nue, it may be asked how the Tax Admin-istration, as Republican organ, was inter-ested in general and to exercise controlof its billing.

3. Revenue collection in 2012, turnedout to be surprisingly low - only 30%of the estimated total revenues tothe level of municipalities. Low feeis explained by applying the maxi-mum rate in some municipalities (eg.Doboj), but also overload the tax de-partment, which already has a modestnumber of employees. Of course, oneshould not forget the well-known ruleof public finances, that in our condi-tions, there is strong resistance to thepayment of direct taxes.

All together indicates that the application of the Act insufficient prepare all stakeholders: legislators, the tax authorities, local author-ities and taxpayers. Although the law itself more than a simple, successful implementa-tion of this law, among other things, requires further employ a certain number of civil serv-3 So, for example, a higher rate (0.25%) had undeveloped munic-ipalities Kostajnica compared to Banja Luka (0,18%), as the most developed economically. Or, the lowest rate in the Republic of Serbian had simultaneously developed Municipality East Ilidža and underdeveloped municipalities Sipovo, and Kotor Varos. The same can be concluded that the level of development of munici-palities had no major impact on the determination of the tax rate property tax, although this was one of the possibilities to get closer to establishing a balance in development between municipalities.


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u cilju adekvatnijeg administriranja lokalnih izvornih prihoda.4

Realizacija predmetnog zakona je bila do-bra opomena nosiocima ekonomske politike za bolju pripremu zakona iz oblasti direktnog oporezivanja, koji htjeli to ili ne, pritisnuti sporazumima o liberalizaciji domaćeg tržišta moraju mijenjati poresku strukturu u korist direktnih poreza. Novim zakonom o porezu na nepokretnosti, Vlada Republike Srpske, je smanjila gornju dozvoljenu visinu poreske stope i uvela diferencijaciju:1. Najviša stopa po kojoj se plaća porez na

nepokretnosti je 0,2%,2. Nepokretnosti u kojima se direktno obav-

lja proizvodna djelatnost porez se plaćapo stopi od 0,1 %.

Ovako relativno niskim poreskim stopama, slično onome kako se to čini u zapadnoevropskim zemljama, namjera je bila da se izbjegne da porez na imovinu bude konfiskatorski i kreće se ispod nivoa prihoda koji ova imovina, odnosno kapital, po sebi stvara. Novim zakonom (kao i u prethod-nom) je utvrđen uzak krug poreskih kredita tj. po-reskih olakšica i poreskih oslobođenja. Poreske olakšice (poreski kredit) sadržane su u smanjenju utvrđene poreske obaveze, a vezuju se za porez na prava na zgradi ili stanu u kojem stanuje obve-znik ili članovi njegovog domaćinstva – utvrđeni porez se umanjuje za 50 m2 za obveznika, i po 10 m2 za svakog člana njegovog domaćinstva.

Poreska oslobođenja djelatnosti od plaća-nja obaveza postoje u slučaju obavljanja de-ficitarne proizvodno-zanatske djelatnosti, o čemu odluku donosi Skupština opštine, odno-sno grada. Ostala, novim zakonom utvrđena poreska oslobođenja društveno-političkog i tehničkog kraktera, vezuju se za:

4 Ako se kao standard uzmu 3 službenika, te ako se pred-vidi stvaranje 50-tak odjeljenja novostvorene organizacione jedinice za lokalne prihode u okviru Poreske uprave, onda govorimo o 150 novozaposlenih. Imajući u vidu da je pros-ječna plata u sektoru državne uprave 1.650 KM (bruto), to bi značilo neophodnost izdvajanja od oko 3 miliona KM samo za plate zaposlenih u toj organizacionoj jedinici. Ako se kao činjenica uzme i neophodnost da se ovim licima mora obez-bijediti adekvatan prostor i sredstva za rad, fiskalna izdvajanja za ovo rješenje prelazi 5 miliona KM godišnje. Ovaj iznos bi svakako umanjio sumu lokalnih izvornih prihoda koja bi se nakon prikupljanja transferisala opštinama.

ants in order to adequately administer local source revenues.4

The realization of the law was a good re-minder for policymakers to better preparation of laws in the field of direct taxation, which like it or not, press the agreements on the liberalization of the domestic market have to change the tax structure in favor of direct taxes. The new law on Property Tax, the Gov-ernment of the Republic of Serbian, reduced the allowable height of the upper tax rates and introduced a differentiation:1. The maximum rate at which tax is paid on

real estate 0.2%2. Real estate in which directly carries out

production activities tax is paid at the rateof 0.1%.

This is a relatively low tax rates, similar to how it is done in Western Europe, the in-tention was to avoid that the property tax is moves below the level of income that these assets, is capital itself creates. The new law (as in the previous) is defined small circle of tax credits ie. tax incentives and tax ex-emptions. Tax incentives (tax credits) are contained in the reduction of determined tax liability, and are linked to the tax law on the building or apartment where the taxpay-er resides or members of his family - the tax is reduced by 50 m2 for the taxpayer and for each member of 10 m2 his household.

Tax exemptions from the payment obli-gations of activities exist in case of deficient performance of production and craft activi-ties, a decision of the Municipal Assembly or city. Other, the new law established tax ex-emptions socio-political and technical charac-ter, linked to the:

4 If we take as a standard 3 officers, and if you provide for the creation of some 50 departments newly created organization-al units of local revenues within the Tax Administration, then we are talking about 150 new employees. Bearing in mind that the average salary in the public administration 1,650 hp (gross), it would mean the necessity of separation of about 3 million KM just to pay employees in this organizational unit. If we take as a fact and necessity that these persons must provide adequate space and resources to work, fiscal alloca-tions for this solution exceeds 5 million per year. This amount would certainly lessen the sum of original local revenues that would be trans- ferred after collecting municipalities.


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1. subjekte čije su funkcije, poslovi i zadaciod opšteg interesa i odnose se na pravana nepokretnostima u državnoj svojinikoje koriste državni organi i organizacije,organizacije i službe jedinica entitetskihvlasti i lokalne samouprave, pod uslovomda se ne koriste u ekonomske svrhe;

2. diplomatska i konzularna predstavniš-tva stranih država (pod uslovima reci-prociteta),

3. specifična svojstva određenog titulara(prava na nepokretnostima u svojini vjer-skih organizacija); vrstu, svojstva i priro-du predmeta imovine (kulturni i istorijskispomenici, zatim gradsko građevinsko ze-mljište, skloništa, nekretnine u minskimpoljima kojima je pristup zabranjen);

4. namjenu (obrađeno poljoprivredno ze-mljište i nepokretnosti koje se koriste zavlastitu poljoprivrednu proizvodnju i ne-pokretnosti koje poreski obveznik sagradis ciljem dalje prodaje).

Utvrđivanje poreza vrši se na osnovu poda-taka iz poreske prijave i propisanih standarda za procjenu tržišne vrijednosti nepokretnosti.Porez na nepokretnost se plaća u dvije rate. Prvu polovinu do 30.6. i drugu najkasnije do 30.9. tekuće godine. Poreska uprava određuje poresku osnovicu na osnovu:1. vrijednosti nekretnina koju sastavlja skup-

ština lokalne zajednice po zonama svojeteritorije i

2. karakteristika nepokretnosti navede-nih u prijavi za Fiskalni registar ne-pokretnosti.

ZAKLJUČAK

Fiskalni registar je javna evidencija u pisa-nom ili elektronskom obliku koji vodi Poreska uprava. Podaci o svim nepokretnostima, pore-zu na nepokretnosti, poreskom broju, adresi nepokretnosti, adresi vlasnika i korisnika, njenim karakteristikama i vrijednostima, kao i drugi podaci, koji mogu biti od značaja za nepokretnost, nalaze se u fiskalnom registru. Prijavu za upis u fiskalni registar podnosi vla-

1. entities whose functions, duties and tasksof general interest and concern the rightsto real estate in state property used bystate agencies and organizations, and ser-vice units of the entity and local authori-ties, provided they are not used for eco-nomic purposes;

2. diplomatic and consular missions offoreign states (under conditions of rec-iprocity);

3. specific properties of a given holder(rights to real property owned by reli-gious organizations) the type, propertiesand nature of the subject property (cultur-al and historical monuments, followed byurban construction land, shelter, propertyin minefields where access is forbidden);

4. purpose (uncultivated agricultural landand immovable property used for agri-cultural production and own immovableproperty which the taxpayer built with theaim of further sale).

Tax is levied on the basis of data from the tax return and prescribed standards for assess-ing the market value of property. Real estate tax is paid in two installments. The first half to 30.6. and the second not later than 30.9. current year. The Tax Administration deter-mines the tax base on the basis of:1. property values compiled by the Assem-

bly of the local community by zones of itsterritory and

2. the characteristics of the real estate men-tioned in the application for the fiscal realestate register.

CONCLUSION

Fiscal register is a public record in written or electronic form, which leads the Tax Ad-ministration. Details of all immovable prop-erty, taxes on real estate, tax number, address, real estate, at the owners and users, its char-acteristics and values, as well as other infor-mation that may be of interest to real proper-ty situated in the fiscal register. Application for entry into the fiscal register shall owner


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snik nekretnine područnoj jedinici Poreske uprave prema lokaciji nepokretnosti u roku od trideset dana od dana nastanka poreske obaveze. Poreska uprava u roku od dva dana od dana prijema prijave vrši upis podataka u fiskalni registar nepokretnosti i svakoj nepo-kretnosti dodjeljuje poreski broj nepokretno-sti. Poreski broj nepokretnosti je jedinstveni indikator svake nepokretnosti.

Na kraju, treba pomenuti podatak da je u 2015. godini, Poreska uprava Republike Srp-ske je naplatila 23 mil. KM po osnovu poreza na nepokretnosti (oko 1 % od ukupnih napla-ćenih prihoda), što je vise za 1% od 22.7 mil. KM koji su naplaćeni u 2014. godini.

LITERATURA

Bojić, M. (2010). Monetarne i Javne finansije. Banja Luka: Visoka škola Prometej.

Janjušević, M. (2015). Karakteristike poreskih sistema zemalja u tranziciji [Master rad]. Vojana akademija Beograd.

Jeličić, B. (1998). Finansijsko pravo i finansijska znanost. Zagreb: Informator.

Stakić, B. i Jezdimirović, M. (2012). Javne finansije. Univerzitet Singidunum Beograd.

Stojanović, A. (2007). Tranzicija i poreske reforme. Sarajevo: Revikon.

Stojanović, A. i Raičević, B. (2013). Javne finansije. Sarajevo: Revikon.

Šehović, D. (2016). Porezi opšti pristup. Preuzeto 19.04.2016. sa sajta http://www.ekonomija.ac.me/sites/ekonomija.bild-studio.me/files/multimedia/fajlovi/obavjestenja/2016/03/porezi-opsti_pristup_ii.pdf

of the property to the regional unit of the Tax Administration according to the location of immovable property within thirty days from the date of the tax liability. Tax Administra-tion within two days of receipt of application performs data entry into the fiscal register of real estate and real estate assigns each real es-tate tax number. Tax number of real estate is a unique indicator of any immovable property.

Finally, we should mention the fact that in 2015, the Tax Administration of the Repub-lic of Serbian collected 23 million. KM from taxes on real estate (about 1% of the total col-lected revenues), which is higher by 1% from 22.7 mil. KM, which were collected in 2014.

LITERATURE

Bojić, M. (2010). Monetary and Public Finance. Banja Luka: Visoka škola Prometej.

Janjušević, M. (2015). The characteristics of the tax systems of the countries in transition. Vojana akademija Beograd.

Jeličić, B. (1998). Financial Law and Financial Science. Zagreb: Informator.

Stakić, B. and Jezdimirović, M. (2012). Public finance. Univerzitet Singidunum Beograd.

Stojanović, A. (2007). Transition and tax reforms. Sarajevo: Revikon.

Stojanović, A. i Raičević, B. (2013). Public Finance. Sarajevo: Revikon.

Šehović, D. (2016). Taxes general approach. Preuzeto 19.04.2016. sa sajta http://www.ekonomija.ac.me/sites/ekonomija.bild-studio.me/files/multimedia/fajlovi/obavjestenja/2016/03/porezi-opsti_pristup_ii.pdf


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SUMMARY

Since Chinese outbound tourism current-ly represents the largest outbound tourist market, the opportunities for tourism of Montenegro in the Chinese tourist market should be certainly examined.

The aim of this paper is to analyze the relevant data about Chinese tourists who are visiting Montenegro: their specific de-mographic characteristics, travel habits and main motivation, but also to identify the possible ways to increase the number of Chinese tourists in Montenegro in future.

For the purpose of this paper, two years long empirical research was conducted among Chinese tourists in Montenegro with the help of questionnaire. Several inter-views with representatives of tourism sector in Montenegro were carried out as well.

The authors have concluded that only after the total adjustment of Montenegro tourist offer to the Chinese tourists’ pref-erences, Montenegro could be completely ready for intensive acceptance of Chinese tourists. What’s more, in order to attract larger number of Chinese tourists, the ef-fective marketing policy of Montenegro as a tourist destination should be created in that direction and as well the specialized tour-ism promotion at the Chinese market should be carried out.

TOURIST DESTINATION STRENGHTS AND OPPORTUNITIES: IS MONTENEGRO READY FOR CHINESE TOURISTS?

Ana StranjančevićMediterranean University, Faculty of Tourism in Podgorica, Montenegro

Iva BulatovićMediterranean University, Faculty of Tourism in Podgorica, Montenegro

Darko LacmanovićMediterranean University, Faculty of Tourism in Podgorica, Montenegro

Andrej RasporSchool of Advanced Social Studies in Nova Gorica, Slovenia

Pregledni članak DOI 1515/eoik-2015-0027, UDK 338.48-44(=581)(497.16) Review paper

Vol. 4, No 1, 2016ISSN 2303-5005


Keywords: China, Montenegro, Tourism, Destination, Chinese tourists.

INTRODUCTION

As nowadays Chinese outbound tourism has significant role in global tourist market, it is very important for every tourist destination that, in its development strategy, pays ade-quate attention to this growing, long-distance tourist market. Therefore, considering the fact that tourism is the most important industry in Montenegro and, from the other side, that the number of Chinese tourists on the global level is significantly growing, Chinese tourist mar-ket is recognized as a great challenge for tour-ism industry of Montenegro. Accordingly, the first scientific empirical research dedicated to Chinese tourist market in Montenegro has been conducted, analyzing the characteristics of tourists from China who have already visit-ed Montenegro, but also identifying the mod-els to motivate potential Chinese tourists to come to this country in future.

According to the World Travel & Tour-ism Council Investment Report, in the peri-od from 2011 to 2021 Travel & Tourism in Montenegro is expected to attract capital in-vestment, which will be rising by 16.4% an-nually, what is the highest annual growth in the world, second only to Brazil. This means that Travel & Tourism’s share of total invest-

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ment in Montenegro will rise from 33.4% in 2011 to 50.8% in 2021, which indicates on the great importance of the tourism industry in economy of Montenegro.

The future success of this the most im-portant industry in Montenegro will depend on the improvement of the existing tourist markets, but also on the identifying new target groups in tourism of Montenegro. One of them should certainly be a Chinese tourist market.

In order to examine the readiness of Monte-negro as tourist destination for Chinese tour-ists empirical research was conducted which methodology, sample and results will be pre-sented in this paper. The aim of this paper is to analyze the relevant data about Chinese tourists who are visiting Montenegro: number of tourist arrivals, overnight stays and their average stay; then their specific demographic characteristics, travel habits and main motiva-tion for visiting Montenegro; but also to iden-tify the possible ways to increase the number of Chinese tourists in Montenegro in future. In this empirical research are indeed determined important findings regarding both the tourist offer and tourist demand, which will be useful for decision-makers and creators of tourism and marketing policies in Montenegro.

The role and significance of the China at the global economy nowadays is changing and becoming more and more important in many aspects. China has become one of the key players in the world economy, as in 2010 it was the second economy on the world, after the United States of America (Lim and Pan, 2003). According to Rakotonanahary (2014), thanks to the real GDP growth rates of 10 percent for the past three decades, China is the world’s fastest growing economy (Bar-net, 2013). Although, the World Bank expects Chinese real GDP growth to ease slightly in the coming years, to about 6.7% in 2016 and 6.5% in 2017, due to gradual rebalancing from investment to consumption and rapid rebalancing from industrial sector to services (Hofman, 2016), China’s economy will still maintain its important place.

A. Stranjančević, I. Bulatović, D. Lacmanović, A. Raspor: TOURIST DESTINATION STRENGHTS...

On the other hand, China has the world’s largest population with 1.35 billion people, which could be the great potential for the outbound travel in-dustry. Furthermore, as a result of a continued increase in leisure time and household income, during the past 20 years there is a remarkable increase of the number of Chinese tourists who travel abroad (Rakotonanahary, 2014). While UNWTO in 2003 predicted that about 100 mil-lion Chinese tourists are expected to travel abroad by 2020, according to Artl, 2016 (Bofulin et al., 2016), the number of Chinese tourists increased to 133 million even in the year of 2015. That’s why nowadays there are more and more studies dedicated to Chinese outbound tourism in order to identify the most appropriate tourism strategies for this emerging tourist market.

Due to the significant economic rise of Chi-na, many authors observe the role of this new emerging economy. As Cox (2012) state, some of them point out that China is fast becoming a responsible stakeholder in international soci-ety (Kissinger, 2011; Cox, 2012), others that its rapid economic expansion is the only thing standing against a global depression (Halper, 2010; Cox 2012), and many of them that if it continued to grow, it might soon be running Asia (Friedberg, 2011; Cox, 2012) or possibly even the world (Jacques, 2012; Cox, 2012).

As the world economy will be changing a lot over the next two or three decades, it is ex-pected that the BRICs countries could become a much larger force in the world economy and could be larger than the G6 by 2039. The role of China is becoming even more important, as it is predicted that China’s economy could be larger than the USA by 2041 and larger than everyone else as early as 2016.

According to the report China 2030: Build-ing a Modern, Harmonious, and Creative Soci-ety, thanks to implementing new technologies, building modern infrastructure, investing in lo-cal people, and integrating with the world, con-sidering local and interregional aspects; over the past three decades performance of China’s economy has been impressive. In the following 15 to 20 years, China has not only the potential to be a modern, harmonious, and creative soci-

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ety, but also to become a high-income economy and the world’s largest economy before 2030.

As China currently is the largest outbound tourist generating country in the world, it is a fundamental key market for the world tour-ism industry (Rakotonanahary, 2014). Due to the increasing importance of tourism industry in China, the development of new habits and practices in behavior of the local population which are mostly reflected in cultural compo-nents and changing in current lifestyles of local people is evident. Leisure management’s ac-tivities and programs are significantly gaining the importance in everyday life, and as a result of the increase of purchasing power of local people, a large percentage of Chinese people deciding to travel abroad. However, although the share of Chinese tourists in global tourist market is gradually increasing, it still cannot be claimed that this market segment is well rec-ognized, examined and understood by creators of tourist offer at global market, what makes the potential of China quite limited. Faster economic growth of the middle class has led to the fact that people with middle and lower pur-chasing power traveling more and more, and that there is a huge interest of Chinese tour-ists for European countries as a tourist desti-nations. Which European countries will attract the largest number of Chinese tourists to a large extent depends on the knowing and familiari-ty with the specifics of Chinese tourist market. In that sense, it is necessary to clearly define the profile of tourists coming from China, their demographic characteristics, travel habits and motivation (Raspor et all., 2012).

In the next chapter short literature review about Chinese tourists’ preferences will be presented.

LITERATURE REVIEW

As China has become one of the most impor-tant outbound tourist markets in the world during the last 20 years, there is a significant number of studies focuses on the Chinese outbound tour-ism, analyzing the profile of Chinese tourists, their demographic characteristics and specifics, their travel habits and motivations, their prefer-

ences towards food, accommodation, types of travel arrangements and destinations, additional tourist offer, and purchasing preferences.

Chang, Kivela and Mak (2010) studied the preferences of Chinese tourists in relation to food. They have conducted a detailed analysis of the factors that have influenced the Chinese tour-ists in choosing foods at each destination. The study was conducted in Australia. They came to the conclusion that Chinese culture greatly influ-ences Chinese tourists’ choice of dishes for lunch. Also, they have concluded that Chinese tourists’ food satisfaction affects the level of satisfaction with a complete tourist destination. In accordance with this conclusion, we can say that the Chinese culture influences the creation of a proper offer. It is no wonder why more new restaurants are spe-cialized in Chinese cuisine. However, it should be borne in mind that the Chinese culture and their way of eating are highly specific, and that in order to meet their demands we should be well acquainted with their culture. Thus, for example: the Chinese drink hot water with a meal while in the West usually people drink cold water (Attract China, 2015).

Wong (2013) examines the purchasing pref-erences of Chinese tourists. Supporting research was carried out in casino tourism destinations. Author notes that there are differences in the purchasing preferences between men and wom-en, and to a large extent it depends on the arrival place of Chinese tourists. As in the previous case, when we concluded that the satisfaction of food affects the total satisfaction of Chinese tourists, and in this case it was also found that satisfaction with the purchase affects the total satisfaction of Chinese tourists. Here is also found that gaming centers can easily grow to shopping destinations because Chinese tourists who go to visit the casi-nos spend a lot of money on shopping.

Numerous studies have shown that Chinese tourists like shopping tours and they spend a lot of money on purchases. Research conducted by Xu and McGehee (2012) confirms it. Spe-cifically, these authors come to the conclusion that Chinese tourists in the United States are spending the most on watches, jewelry, health products and running shoes. It was also found

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that men are more satisfied with their purchase than women are, but also men and women agreed that it is necessary to engage more sales staff who speak the Chinese language, and that it would be desirable that the Chinese payment cards can be used in the USA. Summing up, the results of research made by these authors imply that Chinese tourists are generally satis-fied with the purchase in the USA.

Liu et al. (2013) made an interesting analysis on the preferences of Chinese tourists. Specif-ically, the authors have based on the specific requirements of Chinese tourists, when they come to hotel accommodation. The results of their research show that Chinese tourists like to have tea in the room, buffet breakfast, and that the hotel has additional advantages such as hotels’ attractive locations close to shopping centers and tourist attractions. The most pre-ferred destinations are Europe and the USA. It is interesting that price is not crucial for making decisions where Chinese tourists want to go, but the visa regime is, in particular the USA. Although Chinese tourists like to plan trip on their own, as a more practical variant for them are group travel and package arrangements that have already been created. The famous ho-tel chains are already familiar with the specific preferences of Chinese tourists and there has been done very much to improve the service in hotels to this extremely fast-growing segment of the market, in order to be fully satisfied.

Packer, Ballantyne and Hughes (2014) make a comparison of Chinese tourists and tourists from Australia. The research results show that Chinese tourists love nature and its attrac-tions but they are not animal lovers as they are feared, and also they are familiar with en-vironmental issues. The research results of the mentioned authors are important for creating adequate tourist offer, which will be based on the flora and fauna for the Chinese market.

Skivalou and Filippidi (2015) study the trends and preferences of Chinese tourists in Greece. They used depth interview with Chi-nese tourists to identify push and pull factors of the destination. In the first place as the most significant factor is the cultural heritage, fol-

lowed by rest and relaxation, but also there are the history of Greece, Greek hospitality, a good quality hotel services and Greek food. These findings are also a good basis for the creation of an adequate strategy for the development of tourism offer for the Chinese market.

Chen, Lehto and Tea (2013) examined the effects of vacation on the well-being of Chi-nese tourists. They come to the conclusion that the general physical condition after a trip by Chinese tourists does not change. The re-sults of this study should be taken into consid-eration when a tourist trip has been created.

On the other hand, Pearce et al. (2013) ex-amined the attitudes of Chinese tourists in Italy, using methods of informal interviews and poll. The research was conducted in Mi-lan. They come to the conclusion that Chinese tourists spend a lot of time outdoors, that is to say they enjoy the observation of cultural and historical monuments that are critical and that it is a quite difficult to meet their expectations.

In order to develop the specialized tourist of-fer tailored for Chinese tourists and to establish the effective marketing strategies to attract a much larger number of them in Montenegro, all findings mentioned above should be considered.

METHODOLOGY AND SAMPLE

For the purpose of this scientific research, empirical survey was conducted in all three regions of Montenegro. The research was conducted in two periods: from January to De-cember 2014, and from January to November 2015. The collected data were analyzed with Statistic Package for Social Science software v. 2.2. The questionnaires were filled in byChinese tourists found in hotels, restaurants, bars etc. in several towns in Montenegro.

A closed questionnaire was prepared and it contained 36 questions. For determining Chi-nese tourists’ opinion, Likert’s scale - scaling method, measuring either positive or negative response was used. Respondents used values from 1 (the most negative answer) to 5 (the most positive answer). Descriptive statistical


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analysis was used as well. For the purpose of examination, questionnaires were translated into English and Chinese. Total number of examinees was 139 Chinese tourist in Mon-tenegro, of whom 70 were examined in 2014 and 69 in 2015.

For the purpose of this paper it will be present-ed the results from the first period of research during the year of 2014, based on examination of 70 tourists from China. Furthermore, only the selected results which are in accordance with the main goal of the paper will be ana-lyzed. Additionally, as at the moment collected

data are still being analyzed, results based on examining the whole sample consisting of 139 Chinese tourists, during both 2014 and 2015, will be presented in future studies.

On the other side, during the same period several interviews with representatives of tourism sector in Montenegro were carried out, and those findings will also be present-ed in this paper.

The next charts illustrate the sample’s gen-der and status structure, structure according to the part of China and type of the area where they live as well as yearly income structure.

55%

45% Male

Female

Graph 1. (a) Gender and (b) status structure

3%

82%

10%

0%5%

Student

Employed

Retired

Unemployment

Other

(a) (b)

According to the examinees’ gender structure there is a slightly smaller share of female, 45%, compared to a larger share of male, 55%. The

majority of the examinees were employed (82%), then retired (10%), students (3%) and other (5%). There were no unemployed Chinese tourists.

32%

18%23%

6%

21%

0% 0%

East China

North China

South Central China

South West China

Other

Norteast China

Northwest China86%

14%

Urban area

Rural area

Graph 2. (a) Part of China and (b) type of area

(a) (b)

The examinees were mostly from East China (32%), South Central China (23%), then from North China (18%), South West China (6%) and other parts of the country

(21%). The number of the examinees who live in urban areas was much larger (86%) from the number of those who live in rural areas (14%).


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Chart 3. Structure according to income

The number of the examinees with income from 60000 to 120000 RMB was the largest (63%), then with income from 25000 to 60000 RMB (30%) and the smallest number with in-come less from 15000 to 25000 RMB (7%).

RESULTS

In the following part of the paper it will be presented the most important results of this empirical study, consisting of demographic characteristics and attitudes of Chinese tour-ists towards the tourist offer of Montenegro.

Demographic characteristics of Chinese tourists

According to sample structure it could be concluded that, depending on gender, Chi-

nese tourists both male and female equally visiting Montenegro. The most of tourists from China who visiting Montenegro ac-cording to status are employed people, and according to the part of China, they are the most often coming from East and South Central China. The majority of Chinese tourists lives in urban areas of China and belongs to the higher middle class.

Chinese tourists’ attitudes towards the tourist offer of Montenegro

When it is about the source of information regarding Montenegro, according to findings, the most of Chinese tourists has heard about Montenegro from travel agencies, two-fifths of all number of them.

63%

30%

7%

More than 120000

60000-120000

25000-60000

15000-25000

Less than 15000

Graph 4. Structure according to source of information about Montenegro - Where have you heard about Montenegro?

0

5

10

15

20

25

30

35

On

the

tele

visi

on

From

frie

nds

From

fam

ily a

nd re

lativ

es

From

boo

ks a

nd g

uide

s

From

traf

el a

genc

ies

From

boo

king

, trip

advi

sor

From

soci

al n

etw

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Oth

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One-fifth of all respondents has heard about Montenegro from other people: from their friends (11%), and family and relatives (9%), while the television as a source of informa-tion was used by 16% of Chinese tourists. When finding information about Montenegro, the same number of tourists from China was using books and guides as well as websites www.booking.com and www.tripadvisor.com (7%). The smallest number of them was using social networks for exploring the tourist offer of Montenegro, only 3%.

From these findings it could be concluded that in the promotion of Montenegro among

Chinese tourists the most important role have travel agencies, but that the significance of “the word-of-mouth advertising” is high as well.

More than four of ten Chinese tourists visit-ed Podgorica, the capital of Montenegro, and almost the same percentage of them visited coast side, including the most popular and most visited coastal towns: Budva, Kotor and Ulcinj. Same number of tourists from China visited National Park Skadarsko jezero and National Park Biogradska gora, almost one tenth of total number, and slightly smaller share of tourists visited National Park Lovćen and National Park Durmitor.

Apart from mentioned regions, 13% of Chi-nese tourists visited also some other destina-tions in Montenegro, so it could be conclud-ed that almost all important tourist places in Montenegro are visited by Chinese tourists in certain percentage.

More than six-tenth of Chinese tourists dur-ing their trip spent in Montenegro two to three

day, while the duration of stay for one-third of them was less than two days. There were no Chinese tourists who spent more than three days in Montenegro. At the same time, according to official statistics in Montenegro, average stay of Chinese tourists in 2014 was 1,82 days and in 2015 it was 1,36 days, so the statistical data are in accordance with findings of the our research.

Graph 5. Structure according to visited places - Which places did you visit?

0%

64%

36% Less than two days

2 to 3 days

More than 3 days

Graph 6. Duration of stay - How many days did you stay in Montegro?

Podgorica

Coastside (Kotor, Budva, Ulcinj)

NP Skadarsko jezero

NP Biogradska gora

NP Durmitor

Other


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It is evident that the duration of stay of Chi-nese tourists in Montenegro is very short. This is caused by the fact that Chinese tourists, as tour-ists from long distance market, when visiting one region of the world, plan to visit at the same time several different countries during that one trip.

When we asked Chinese tourists for their opinion about specific segments of the tour-ist offer of Montenegro, they used values from 1 (the most negative answer – I like the least) to 5 (the most positive answer – I like the most).

Among all segments of tourist offer in Montenegro, Chinese tourists gave the highest marks to the coast side and to the historical and cultural heritage; to both of them they gave high average mark - 3.89. Very good marks they gave to the hospital-ity and kindness of the local people (3.65), then to the unspoiled nature (3.59), the lakes and mountains (3.47), the peaceful-ness of the destination (3.44), and the envi-ronment (3.24). The quality of life (3.03), hotels (2.94), and cuisine (2.83) were eval-uated with moderately good marks, and the lowest marks by Chinese tourists were given to spa and wellness (2.47), sport and recreation (2.44), night life (2.44), and shopping (2.30).

It could be concluded that Chinese tour-ists are very satisfied with the natural and cultural resources and as well with the hospitality of local people in Montenegro. They are relatively satisfied with the ac-commodation facilities and food and bev-erage offer available at our destination. With additional tourist offer including spa

and wellness, sport and recreation and as well night life and shopping, Chinese tour-ist are not satisfied enough.

In addition, it is important to point out that especially those Chinese tourists who were well informed about Montenegro and its natural, cultural and supporting re-sources, before their arrival are not very satisfied with tourist offer of this desti-nation.

When it comes to the form in which Chi-nese tourists would like to visit Montene-gro again in the future, different findings are identified. The most of Chinese tour-ists would like to visit Montenegro as a part of tourist package with the Western European countries such are: Italy, France, Germany, Austria and Switzerland, but especially with Mediterranean countries Italy and France. A much smaller number of tourists would visit Montenegro again together with all other countries of Former Yugoslavia and there is the smallest share of them who would like to visit it as a sin-gle tourist destination.

3,472,30

2,472,94

2,442,44

3,242,83

3,033,44

3,653,893,89

3,59

Lake and mountainsShopping

Spa and wellnessHotels

Sport and recreationNightlife

EnvironmentCousine

Qiality of lifePeaceful destination

Hospitality Kindness of peopleHistorical and curtural heritage

CoastsideUnspoiled nature

Graph 7. Opinion about segments of tourist offer in Montenegro - What did you like the most when you visited Montenegro? (average rate - 1:the least, 5- the most)


159

1,64

2,43

1,81

As a single tourist destination

Tourist package with the WestEuropen countries (Italy, France,Germany, Austria, Switzerland)

Tourist package with all othercountries of Former Yugoslavia

Graph 8. Form of future visit of Montenegro - In which form would you like to visit Monte-negro in the future? (1-the least, 5-the most)

Based on these results, it could be concluded that Chinese tourists are mostly interested in visiting Montenegro as a part of tourist pack-age with Mediterranean and Western Europe-an countries, while they are less interested in visiting it together with countries of Former Yugoslavia and as a single destination. These finding were expected, bearing in mind that Chinese tourists when traveling always visit several destinations during a single trip.

From the other side, according to results of the interviews carried out with managers of tourist agencies, tourism organizations and hotels in Montenegro, it could be ascertained that the most visited place in Montenegro by Chinese tourists at the moment is Kotor, coastal town located at the Boka Bay, one of the most indented parts of the Adriatic Sea. Bay of Kotor along with the old town is a world heritage site, announced officially Natural, Cultural and Historical Region by UNE-SCO in 1979. The most of Chinese tourists visit Kotor as a part of their cruise tours in the Mediter-ranean Sea. They usually come there in organized groups, but stay unfortunately not more than few hours. Visitors are attracted by both the natural beauty of the Bay of Kotor and by the old town,

one of the best preserved medieval old towns in the Adriatic.

Additionally, groups of Chinese tourists come to Montenegro as a part of their tours organized in the region of Former Yugoslavia, especially Macedonian-Montenegrin tours, during which they spend 3 days in Montene-gro, visiting Podgorica – capital, Coastline and NP Durmitor in the mountain region.

There is also a small number of individual Chi-nese tourists, who are usually business people.

CHINESE TOURIST ARRIVALS AND OVERNIGHT STAYS IN MONTENEGRO

Chinese tourists, within official statistics in Montenegro, were counted in the group “Other countries” until the beginning of 2014. Therefore, data about Chinese tourist arrivals and overnight stays in Montenegro exist only from 2014.

All foreign tourists in Montenegro in 2014 realized 1,350,297 arrivals, while they made 8,596,656 overnight stays. Chinese tourist ar-rivals and overnight stays in Montenegro in 2014 are presented in the next table.

Table 1. Chinese tourist arrivals and overnight stays in Montenegro in 2014

Month/2014 Arrivals Structure in % in foreign tourists Overnight stays Structure in % in

foreign touristsJanuary 243 2.2 595 1.4February 340 2.7 418 1.0



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According to official statistics in Monte-negro in the first half of 2014, tourists from China (including Hong Kong) realized 0.63% of foreign tourist arrivals and 0.18% of over-night stays of foreign tourists. They stayed for 1.75 days in Montenegro, which is 3.7 times shorter than average stay.

If we analyze the data for complete year - 2014, we can find similar results. Total num-ber of Chinese tourist arrivals in 2014 was 7,932, which makes 0.59% of foreign tourist arrivals. When it is about of overnight stays, Chinese tourists realized 14,432, which makes 0.17% of foreign tourist overnight stays in Montenegro. They stayed for 1.82 days in Montenegro, while the average tourist stay in 2014 in Montenegro was 6.37 days.

During 2014, the largest number of Chi-nese tourists visited Montenegro in October, September and August, and the smallest num-ber of them visited Montenegro in January,

December and February. However, share of Chinese tourist arrivals in 2014, comparing to foreign tourist arrivals, was on the highest level in March (3.1%), October (2.9%) and February (2.7%) and on the lowest in August (0.2%), July (0.3%) and June (0.5%).

The largest number of overnight stays of Chinese tourists was realized in August, July and September, but at the same time, their percentage in total overnight stays of foreign tourists was the smallest in these mounts. The highest share of Chinese tourist overnights stays was realized in January and December. Those results are caused by the fact that the highest tourist demand in Montenegro is in the summer season.

Furthermore, in Montenegro in 2015, all for-eign tourists realized 1,559,924 arrivals, while they made 10,307,371 overnight stays. Data about Chinese tourist arrivals and overnight stays in 2015 are presented in the next table.

March 552 3.1 583 0.9April 357 1.2 414 0.4May 678 0.8 1,368 0.4June 783 0.5 1,130 0.1July 952 0.3 2,317 0.1August 1,068 0.2 3,191 0.1September 1,138 0.6 1,677 0.1October 1,163 2.9 1,335 0.8November 390 2.3 608 1.0December 268 1.8 796 1.5Total 7,932 0.59 14,432 0.17

Source: Monstat, 2015

Table 2. Chinese tourist arrivals and overnight stays in Montenegro in 2015

Month/2014 Arrivals Structure in % in foreign tourists Overnight stays Structure in % in

foreign touristsJanuary 65 0.5 109 0.2February 249 1.5 283 0.5March 446 2.4 627 0.9April 826 2.2 948 0.8May 2,494 2.9 3,232 0.8June 1,878 1.2 3,049 0.3



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July 1,225 0.3 1,852 0.1August 988 0.2 1,473 0.0September 1,919 0.9 2,476 0.2October 2,206 5.3 2,616 1.4November 602 3.1 855 1.0December 464 2.5 650 1.0Total 13,362 0.86 18,170 0.18


In Montenegro in 2015, tourists from China (including Hong Kong) realized 13,362 arrivals, which makes 0.86% of foreign tourist arrivals and 18,170 overnight stays, which makes 0.18% of overnight stays of all foreign tourists. They stayed for 1.36 days in Montenegro, which is 4.9 times shorter than average stay (6.61 days).

During 2015, the largest number of Chinese tourist visited Montenegro in May, October, September and June, and at the same time, the largest number of overnight stays of Chinese tourists was made in same months of the year, in this order: May, June, October and September.On the other hand, share of Chinese tourist arriv-

als in 2015 was on the highest level in October (5.3%), November (3.1%) and May (2.9%), and their share in all foreign tourist overnight stays was the highest is in October (1.4%), November (1%) and December (1%), which is caused by the fact that these months do not belong to the most visited period of the year in Montenegro.

Moreover, if we compare tourist arrivals and overnight stays in Montenegro in 2014 to data from 2015, it could be noticed the in-crease in number of both all foreign tourists and Chinese tourists.

Tourist arrivals and overnights in 2014 and 2015 are presented in the next table.

Table 3. Foreign and Chinese tourist arrivals and overnight stays in Montenegro in 2014 and 2015

Tourist Arrivals

Tourist Overnights

Foreign tourists’

overnights

Chinese tourists’

overnights

2014Foreign tourists 1,350,297 8,596,656

6.37 1.82Chinese tourists 7,932 14,432Chinese tourists’ share 0,59 0,17

2015Foreign tourists 1,559,924 10,307,371

6.61 1.36Chinese tourists 13,362 18,170Chinese tourists ‘share 0.86 0.18


The number of foreign tourists in Monte-negro in 2015, compared to previous year, increased from 1,350,297 to 1,559,924 tour-ist arrivals. At the same time, foreign tour-ists made 8,596,656 overnight stays in 2014, and that number also increased to 10,307,371 overnight stays in 2015.

Chinese tourists in Montenegro realized 7,932 tourist arrivals in 2014, while in 2015

they realized 13,362, which is 68.45% of tourist arrivals more. The number of Chinese tourist overnight stays also increased from 14,432 in 2014 to 18,170 in 2015, which is 25.90% more than in the year before.

The share of tourists from China in foreign tourist arrivals has increased as well, having in mind that in 2014 it was 0.59% and in 2015 it was 0.86%, while their share in foreign tourist


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overnight stays was almost the same, in 2014 it was 0.17% and in 2015 it was 0.18%.

While the duration of Chinese tourist stay in Montenegro, comparing to average foreign tourist stay, was much shorter in 2014, 1.82 days to 6.37 days, the difference in 2015 is even larger. Actually, the duration of stay of Chinese tourists decreased from 1.82 to only 1.36 days, while at the same time the average foreign tourist stay increased to 6.61 days.

Even though the share of Chinese tourist ar-rivals and overnight stays in Montenegro in total number of foreign tourists is rather in-significant, the fact that certain increase in the number of Chinese tourist arrivals is evident in 2015 comparing to 2014 is encouraging data. Additionally, a very important step in ap-proach towards Chinese tourist market is made by starting with statistical recording of Chinese tourists in the framework of official statistics in Montenegro, since the beginning of 2014.

CONCLUSION

By critical observation and examination of the relevant literature, collecting and analyz-ing the official statistical data, conducting the interviews with representatives of tourism in-dustry in Montenegro, and especially by ana-lyzing the findings of the empirical research carried out among Chinese tourists in Mon-tenegro, we came to the significant conclu-sions regarding the opportunities for tourism of Montenegro at the Chinese tourist market.

Chinese tourists visit Montenegro rather in the organized groups than as individual guests, which is mostly the case of business people. When it is about the organized groups, they are coming in Montenegro mostly by foreign tourist agencies and tour operators, as there are no sufficient domestic operators which are dealing with Chinese tourist market. Addi-tionally, a certain number of Chinese tourists visit Montenegro only as a part of their cruise tours in the Mediterranean Sea.

The share of Chinese tourists in Montenegro in 2014 was only 0.58% of all foreign tourist

arrivals and 0.17% of all foreign tourist over-night stays, and in 2015 it was 0.86% of all foreign tourist arrivals and 0.18% of all for-eign tourist overnight stays. Even though the number of Chinese tourists who were visiting Montenegro during 2014 and 2015 is not sig-nificant, from the angle of prospective devel-opment of Chinese tourist market in Monte-negro, it is very important that this segment of tourists is characterized by gradual increase, especially in tourist arrivals, while the dura-tion of their stay still is not on the appropriate level. Actually, in 2015 considerable decrease in the duration of Chinese tourist stay was registered, and therefore their stay was almost 5 times shorter than average stay of all foreign tourists. In that sense, it is necessary to create the tourist product of Montenegro which will be more appealing to Chinese tourists in order to make them stay longer at our destination.

In addition, the very important fact is that from the beginning of 2014 in Montenegro there are official data about Chinese tourist arrivals and overnight stays, having in mind that in the previous period it was not the case, as the Chinese tourists were counted under the group of “other tourists”. It was the great obstacle for analysis and research of Chinese tourists in Montenegro, which did not allow creating relevant conclusions and establishing appropriate strategies in the past period.

From the other side, relatively encouraging data were obtained from the empirical research on the Chinese tourists’ attitudes towards tour-ist offer of Montenegro. Having in mind that examined Chinese tourists were not satisfied enough with the additional tourist offer in-cluding spa and wellness, sport and recreation, night life and shopping, it is necessary to im-prove, expand and upgrade these segments of the offer, especially considering the importance of shopping as an additional attraction within tourist travel for Chinese tourists. Even though they were relatively satisfied with accommo-dation facilities and cuisine in Montenegro, we should not forget that Chinese tourists prefer to eat and drink their local food and beverage even during traveling to different tourist destinations


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around the world, so Chinese cuisine must be indispensable part of food and beverage of-fer in Montenegro. Very important finding of this research is that Chinese tourists were very satisfied with the natural and cultural resourc-es and with the hospitality of local people in Montenegro, as these segments of tourist offer are actually the main resources of one tourist destination and the most important motives for majority of tourists to visit a certain desti-nation. However, those Chinese tourists, who were well informed about the tourist offer of Montenegro in advance, before their trip, gave lower marks about the offer, than those tour-ists who were not informed about Montenegro at all. In that sense, the promotional strategy of Montenegro at the tourist market of China should be considered and analyzed in detail.

Majority of examined Chinese tourists pre-fer to visit Montenegro in future as a part of the tourist package with some other countries, predominantly with Mediterranean and West-ern European countries, as they during their vacation always visit several destinations at the same time. Given that the little interest by Chinese tourists was expressed for tour-ist package consisting of countries of Former Yugoslavia, their adequate and more intensive promotion at the Chinese market should be carried out.

In order to adapt to this long-distance tourist market, whose specific characteristics we still do not know good enough, it would be nec-essary to become more familiar with Chinese culture and to try to understand it in a larg-er extend. Chinese tourists’ characteristics, travel habits and their decisions for the travel destination should be much more analyzed by representatives of tourism industry in Monte-negro, and, based on that, the tourist product of Montenegro should be tailored to their spe-cial requirements and needs. It would be of a great importance that employees in tourism sector in Montenegro, especially tour guides, do speak at least basic Chinese language, and that in hotels and public places there are Chi-nese signage, as this segment of foreign tour-ists appreciates that very much. It is recom-

mended that Chinese currency RMB could be convertible in Montenegro and that Chinese credit cards could be used in our country, es-pecially having in mind the significant role of purchasing for Chinese tourists during travel-ling abroad. Establishing much better airline connections between Montenegro and China is essential step in providing a larger num-ber of Chinese tourists. In order to create the effective marketing policy and attract more Chinese tourists, it would be very important that advertising approaches of Montenegro as a tourist destination is improved and adapted to specific characteristics and expectations of this tourist segment, and that direct and spe-cialized tourism promotion at the Chinese market is carried out.

As Chinese tourists are long distance tour-ists who usually visit several destinations dur-ing one trip, to satisfy their needs, it is neces-sary to develop an integrated and sustainable tourist offer of certain region of the world, in this case of the Mediterranean or Adriatic-Io-nian region. In that sense, intensive coopera-tion between tourist destinations of this part of the Europe would be essential for the suc-cessful common positioning on the Chinese tourist market. Only after the total adjustment of Montenegro tourist offer to the Chinese tourists’ preferences, we could say that Mon-tenegro is completely ready for intensive ac-ceptance of Chinese tourists.

LITERATURE

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Bofulin, M., Raspor, A., Stranjančević, A., Bulatović, I. and Lacmanović, D. (2016). Small destinations in large tourism market: the analysis of Western Balkan countries and the Chinese outbound tourism. Inter-national Scientific Journal, 8, p. 130-143.


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Chang, R. C., Kivela, J. and Mak, A. H. (2010). Food preferences of Chinese tourists. An-nals of Tourism Research, 37, p. 989-1011.

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Cox, M. (2012). Power Shifts, Economic Change and the Decline of the West?. In-ternational Relations, 26, p. 369–388.

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Halper, S. (2010). The Beijing Consensus: How China’s Authoritarian Model Will Dominate the 21st Century. New York: Basic Books.

Hofman, B. (2016). China’s medium-term Outlook: 2016-2020, Regional Agenda: Geo-economics with Chinese Character-istics: How China’s economic might is re-shaping world politics. World Economic Forum Geneva.

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Packer, J., Ballantyne, R., and Hughes, K. (2014). Chinese and Australian tourists’ attitudes to nature, animals and environ-mental issues: Implications for the de-sign of nature-based tourism experiences. Tourism Management, 44, p. 101-107.

Pearce, P. L., Wu, M. Y., De Carlo, M. and Rossi, A. (2013). Contemporary experi-ences of Chinese tourists in Italy: An on-site analysis in Milan. Tourism Manage-ment Perspectives, 7, p. 34-37.

Purushothaman, R. and Wilson, D. (2003). Dreaming with BRIC’s: The Path to 2050. Global Economics Paper, 99, p. 1–24.

Rakotonanahary, F., N. (2014). Profile of Chi-nese Outbound Tourists: Characteristics and Expenditures. American Journal of Tourism Management, 3, p. 17-31.

Raspor, A., Kobal, T. and Rodič, B. (2012). Chinese tourists – are they an opportu-nity for the Slovene and Croatian tourist industry?. Tourism and Hospitality Man-agement, 18, p. 111-125.

Skivalou, M. and Filippidi, E. (2015). Chi-nese tourism: Development and prospects for Greece. Tourism and Hospitality Re-search, 21.

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REZIME

Novi okviri poslovanja na međunarodnom nivou doveli su do potrebe za širim i složeni-jim uključivanjem preduzeća u međunarodne ekonomske tokove. U takvim uslovima, ori-jentacija na međunarodna i globalna tržišta postaje neizbježna. Svaki segment preduzeća mora se prilagođavati i razvijati u skladu sa takvim uslovima poslovanja. Marketing kao značajna aktivnost preduzeća u prodaji pro-izvoda ili usluga takođe mijenja i proširuje svoje aktivnosti u skladu sa međunarodnim tr-žištem. Tako dolazi do stvaranja međunarod-nog marketinga, koncepta i sistema kao spe-cifičnog pristupa u odvijanju međunarodnih ekonomskih odnosa. Važan segment imple-mentacije marketing koncepta jeste marke-ting komuniciranje, koje je u međunarodnim uslovima ograničeno brojnim barijerama. To je svakako moguće savladati uz dobro defi-nisanu marketing strategiju. Jasno definisa-na marketing strategija i dobro pripremljen marketing miks uklanjaju barijere, ostvaruju postavljene ciljeve i dovode do pozitivnih re-zultata za preduzeće.

Ključne riječi: međunarodni marketing, marketing koncept, marketing komuniciranje, barijere, promocija.

SUMMARY

New frameworks operating at the interna-tional level have led to the need for a broader and more complex involvement of companies in international economic flows. In such cir-cumstances, focus on the international and global markets becomes inevitable. Each seg-ment companies must adapt and evolve in ac-cordance with such conditions. Marketing as an important activity of the company in sell-ing products or services is also changing and expanding its activities in line with interna-tional market. This leads to the creation of an international marketing concept and system as a specific approach to the processing of international economic relations. An impor-tant segment of implementation of the market-ing concept is the marketing communication, which in terms of the limited number of in-ternational barriers. It is certainly possible to overcome with a well-defined marketing strat-egy. Clearly defined marketing strategy and well-prepared marketing mix remove barri-ers, to meet the set goals and lead to positive results for the company.

Keywords: international marketing, marketing concept, marketing communication, barriers, promotion.

MARKETING KOMUNICIRANJE KAO VAŽAN SEGMENT MEĐUNARODNOG MARKETING KONCEPTA

MARKETING COMMUNICATIONS AS IMPORTANT SEGMENT OF THE MARKETING CONCEPT

Milena MirkovićUniverzitet u Istočnom Sarajevu, Pedagoški fakultet Bijeljina, Bosna i Hercegovina University of East Sarajevo, Faculty of Education Bijeljina, Bosnia and Herzegovina

Dejana KulinaUniverzitet u Istočnom Sarajevu, Pedagoški fakultet Bijeljina, Bosna i Hercegovina University of East Sarajevo, Faculty of Education Bijeljina, Bosnia and Herzegovina

Stručni članak DOI 1515/eoik-2015-0031, UDK 339.138(100) Professional paper

Vol. 4, No 1, 2016ISSN 2303-5005


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UVOD

Sa razvojem međunarodnog tržišta način poslovanja svakog preduzeća se mijenja. Potrebno je prilagoditi se novim uslovima poslovanja, biti u korak sa promjenama pa nekada čak i ispred njih. Svaki segment pre-duzeća prolazi kroz promjene koje mora sa-vladati i okrenuti u svoju korist. Marketing kao važan dio poslovanja preduzeća širi svo-je aktivnosti na međunarodno tržište i prila-gođava se takvom načinu poslovanja. Kao posljedica povećanog značaja međunarod-nih poslovnih transakcija proizilazi i značaj međunarodnog marketinga u savremenom poslovanju.

Proširenje poslovanja na međunarodno tr-žište donosi za preduzeće brojne prednosti ali nosi sa sobom i brojne novine i probleme. Kao i za sve segmente poslovanja preduzeća tako i za merketing poslovanje na međuna-rodnom tržištu predstavlja pravi izazov. To se posebno odnosi na specifičnosti u komunici-ranju na tako različitim kulturnim, jezičkim, ekonomskim, političkim područjima. U tom kontekstu marketing formira fleksibilnije po-slovne strukture i do sada uspješno odgovara izazovima sa kojima se suočava. Uspješno i efikasno uključivanje na međunarodno tržište ostvaruje se kroz primjenu i razvijanje marke-ting koncepta i kroz optimalnu kombinaciju instrumenata promocionog miksa u zavisnosti od ciljeva koji se žele postići.

POJAM I ZNAČAJ MEĐUNARODNOG MARKETINGA

U vremenu kada je globalizacija zahvatila svaki segment poslovanja javlja se potreba za širom primjenom marketinga, na međunarod-nom tržištu. To znači da se marketing aktiv-nosti proširuju sa domaćeg na međunarodno tržište, na osnovu primjene osnovnih princi-pa, koncepata i instrumenata koji odgovaraju novonastaloj situaciji (Jović, 2007, str. 18).

Postoje brojne definicije međunarodnog marketinga ali zajedničko za sve je da me-

INTRODUCTION

With the development of the international market way of business of each company var-ies. It is necessary to adapt to the new business environment, to be in step with the changes but sometimes even in front of them. Each segment of the company is going through changes that must be overcome and use to their advantage. Marketing as an important part of doing business is expanding its ac-tivities on the international market and adapt to such a way of doing business. As a result of the increased importance of international business transactions, the importance of inter-national marketing in modern business.

The expansion into the international market for the company brings many advantages but it also has a number of newspapers and problems. As for all segments of business operations and for merketing business in the international market represents a real challenge. This applies particularly to the specifics of communicating in such different cultural, linguistic, econom-ic, political areas. In this context, marketing forms a flexible business structure and has so far successfully responding to the challenges it faces. Successful and effective involvement of the international market is realized through the application and development of market-ing concepts and the optimal combination of instruments of promotional mix depending on the objectives to be achieved.

DEFINITION AND IMPORTANCE OF MARKETING

At a time when globalization has affected every segment of business there is a need for a broader application of marketing in the inter-national market. This means that the marketing activities extend from the domestic to the inter-national market, based on the basic principles, concepts and instruments that correspond to the new situation (Jović, 2007, p. 18).

There are many definitions of internation-al marketing but common to all is that inter-

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đunarodni marketing predstavlja obavljanje marketing aktivnosti (razvoj proizvoda, odre-đivanje cijena, promocija, distribucija i dr) u više zemalja, odnosno na međunarodnom tr-žištu. Sličan je domaćem marketingu, razlika je u tome što se aktivnosti obavljaju u različi-tim sredinama.

Primarnost zadovoljenja potreba i želja po-trošača u procesu razmjene na tržištu i dalje je početna i završna tačka svih marketing ak-tivnosti, samo što je u ovom slučaju tržište znatno veće. Potrebno je identifikovati po-trebe potrošača širom svijeta i zadovoljiti te potrebe bolje od konkurenata a sve to radi ostvarivanja profita. Suština međunarodnog marketinga jeste tržišno usmjeravanje i ko-ordinacija poslovnih aktivnosti u više zema-lja. Primjenjuju ga sve kompanije i organi-zacije koje posluju van nacionalnih granica, na međunarodnom tržištu (Milanović-Golu-bović, 2004, str. 79).

Danas, na međunarodnom tržištu, preduze-će mora da reaguje i odgovara istom brzinom kojom se promjene stvaraju. U tom kontek-stu, brojni su razlozi za primjenu marketing aktivnosti. Prije svega, pristup osvajanju i ra-zvoju međunarodnog tržišta uslovljen je ade-kvatnom primjenom marketing aktivnosti i strategija. Blagovremeno i precizno definisa-ne međunarodne marketing strategije smanju-ju rizik donošenja pogrešnih odluka i omogu-ćavaju koordiniranje marketing aktivnosti na globalnom tržištu.

Potrebno je, prilagođavati se savremenim uslovima poslovanja uz očuvanje osnovnih stavova i načina poslovanja, koji su se poka-zali kao uspješni u prethodnom poslovanju. Postoji više načina za pilagođavanje marke-tinga promjenama u okruženju od kojih je najvažnija rekonfiguracija poslovnog siste-ma marketinga i redefinisanje oblika rada. To znači formirati fleksibilnije i dinamičnije poslovne strukture koje su sposobne za brze adaptacije i nov način poslovanja. Iz tih ra-zloga dolazi do promjena u marketingu koji postaje međunarodno orijentisan i kao takav imperativ je za sve poslovne subjekte koji žele opstati i razvijati se na međunarodnom

national marketing is carrying out marketing activities (product development, pricing, pro-motion, distribution, etc.) In several coun-tries, and the international market. It is similar to the domestic marketing, the difference is that the activities are carried out in different environments.

The primacy of meeting the needs and de-sires of consumers in the exchange market remains the starting and finishing point for all marketing activities, except that in this case the market much higher. It is necessary to identify the needs of consumers around the world and meet those needs better than its competitors and all this for profit. The essence of international marketing is the market guid-ance and coordination of business activities in several countries. Applied by all companies and organizations that operate across nation-al borders, the international market (Milano-vić-Golubović, 2004, p. 79).

Today, in the international market, the com-pany must react and responds the same speed at which changes are creating. In this context, there are many reasons for the application of marketing activities. First of all, access to the conquest and development of international markets caused by the application of appropri-ate marketing activities and strategies. Timely and precisely defined international marketing strategies reduces the risk of making wrong decisions and facilitate the coordination of marketing activities in the global market.

It is necessary to adapt to modern business conditions while preserving the basic atti-tudes and ways of doing business, which have proved to be successful in a previous business. There are several ways to adjustment market-ing changes in the environment from which the most important reconfiguration of business systems marketing and redefining forms of work. This means form a flexible and dynam-ic business structures that are capable of rapid adaptation and a new way of doing business. For this reason, changes in marketing that is becoming an internationally oriented, and as such it is imperative for all businesses that want to survive and prosper in the internation-

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tržištu. Za razvoj i primjenu takve vrste mar-ketinga potrebno je dodatno znanje i napor za rješavanje svih problema i složenih od-nosa koji nastaju na međunarodnom tržištu (Kancir, 2013, str. 22-23).

Najvažnije odluke koje se donose u među-narodnom marketing su:1. Sa kojim zemljama uspostaviti poslovnu

saradnju;2. Na koji način nastupiti na međunarodnom

tržištu i koliko se angažovati;3. Koja je najbolja kombinacija marketing

instrumenata sa kojom preduzeće nastupana pojedinim tržištima tj. odluka o marke-ting miksu.

Na taj način se minimiziraju troškovi poslova-nja i omogućava donošenje racionalnih odluka koje su u skladu sa postavljenim ciljevima.

MARKETING KONCEPT U MEĐUNARODNIM AKTIVNOSTIMA

U uslovima kada sve dobija mnogo šire dimenzije i kada udaljenost više nije ogra-ničenje, već izazov (Bilbilovska i Bilbilov-ska, 2015, str. 35) međunarodni marketing predstavlja proces strateškog usmjeravanja resursa i ciljeva preduzeća na mogućnosti međunarodnih ili globalnih tržišta. Kako bi se postavljeni ciljevi ostvarili, potrebno je dosta novih aktivnosti i promjena u samom predu-zeću ali i u obliku marketing prakse.

Marketing koncept preduzeća obuhvata definisanje i izgrađivanje marketing sistema, politika, strategija i taktika kako bi se ostvarili postavljeni ciljevi. Sa širenjem tržišta ciljevi se mijenjaju ali i marketing koncept takođe. Marketing orijentisane kompanije (IBM, Phi-lips, Sony, Volkswagen i sl) svojim uspjehom potvrdile su značaj dobro definisanog marke-ting koncepta.

Polazeći od ciljeva koji se žele ostvariti u međunarodnim okvirima, razlikuju se tri kon-cepta međunarodnog marketinga:1. Uninacionalni koncept - proizilazi iz

potrebe intenzivnijeg pristupa uključi-

al market. For the development and application of this kind of marketing is necessary to further knowledge and effort to resolve all problems and complex relationships that occur in the in-ternational market (Kancir, 2013, p. 22-23).

The most important decisions made in inter-national marketing are: 1. With which countries to establish busi-

ness cooperation;2. On the way to perform at the international

market and how to engage;3. What is the best combination of market-

ing tools with which a company performson specific markets ie. decisions on mar-keting mix.

In this way, minimize operating costs and allows making rational decisions that are in line with the set objectives.

MARKETING CONCEPT IN INTERNATIONAL ACTIVITIES

In conditions where everything has a much wider dimension when the distance is no longer a limitation, but a challenge (Bilbilovs-ka and Bilbilovska, 2015, p. 35) international marketing is the process of strategic targeting of resources and company goals on the pos-sibility of international or global markets. In order to achieve the set goals, it takes a lot of new activities and changes in the company or in the form of marketing practices.

Marketing company concept involves de-fining and building marketing systems, poli-cies, strategies and tactics in order to achieve the set goals. With the expansion of market targets are changed or the marketing concept as well. Marketing-oriented companies (IBM, Philips, Sony, Volkswagen, etc.) To their suc-cess confirmed the importance of a well-de-fined marketing concept.

Starting from the objectives to be achieved at an international level, there are three inter-national marketing concepts: 1. Uninacionalni concept - derives from the

need of more intensive approach to the in-


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vanja nacionalnih privreda u procese međunarodne razmjene i odnosi se na preduzeća koja imaju proizvodnu osno-vu na domaćem tržištu ali su marketing aktivnosti usmjerene na međunarodno tržište. Ovaj način poslovanja svodi se na međunarodnu nabavku i međunarod-ni plasman i mijenja konvencionalni izvoz i uvoz tako što ga transformiše u trajan vid uključivanja preduzeća u me-đunarodnu razmjenu.

2. Multinacionalni koncept - predstav-lja šire internacionalizovanje procesarazmjene ali i pojedinih aspekata pro-izvodnje na većem broju pojedinačnoodabranih tržišta da bi se maksimalnoiskoristile pogodnosti na tim tržištima.Kako bi se realizovali postavljeni ciljeviotvaraju se novi pogoni određene firme uinostranstvu a nabavka i plasman se vršeu okviru same firme pri čemu se zane-maruju nacionalne ekonomske katego-rije a na značaju dobijaju međunarodneekonomske kategorije. Multinacionalnipristup svjetskom tržištu predstavlja višistepen razvoja marketing aktivnosti ali iproizvodne funkcije u odnosu na nacio-nalne firme.

3. Globalni marketing koncept – razvija seu skladu sa tehnološkim, komunikacio-nim, ekonomskim i marketing promje-nama. Proizilazi iz proširenih tržišnihmogućnosti koje sa sobom donosi glo-balizacija i podrazumijeva koordina-ciju, integraciju i kontrolu marketingaktivnosti koje treba da obezbjede isto-vremeno postizanje ciljeva i zadataka uokviru pojedinih i na ukupnim inostra-nim tržištima. Poenta globalnog marke-ting koncepta je kreiranje integrisanogmarketing programa na globalnoj stra-teškoj osnovi.

Za sva tri slučaja se može reći da predstav-ljaju sprovođenje principa marketing koncep-ta kroz izgrađivanje odgovarajućih sistema, politika i strategija marketinga ali u skladu sa koncepcijskim okvirima pojedinačanih pri-stupa (Jović, 1997, str. 84-92).

clusion of national economies in the pro-cess of international trade and applies to companies that have manufacturing base in the domestic market or marketing activities aimed at the international market. This way of doing business comes down to interna-tional procurement and international mar-keting and changing the conventional ex-port and import by making it transformed into a permanent form of involvement of companies in international trade.

2. The multinational concept - representsa wider internationalization process ofexchange and also certain aspects ofproduction on a number of selected in-dividual markets in order to maximizethe benefits in these markets. In order toachieve the set objectives opening newdrives some companies abroad and sup-ply and marketing are carried out withinthe same company while neglecting na-tional economic category and the impor-tance of getting international economiccategories. The multinational approachto the global market is the high level ofdevelopment activity or marketing andproduction functions in relation to na-tional companies.

3. Global marketing concept - developedin accordance with the technological,communication, economic and mar-keting changes. It follows from the ex-panded market opportunities broughtby globalization and involves coordi-nation, integration and control of mar-keting activities to ensure simultaneousachievement of the objectives and tasksin the context of individual and overallforeign markets. The point of globalmarketing concept is to create an inte-grated marketing programs on a globalstrategic basis.

For all three cases, it can be said to represent the implementation of the principles of mar-keting concepts through building appropriate systems, policies and marketing strategies, or in accordance with the conceptual framework approach individual (Jovic, 1997, p. 84-92).


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MARKETING KOMUNICIRANJE NA MEĐUNARODNOM TRŽIŠTU

Veoma važan segment poslovanja na među-narodnom tržištu i implementacije marketing koncepta jeste komuniciranje. Za međunarod-no orijentisana predzeća to je veoma specifič-na oblast, koja može da se realizuje aktivnom politikom marki proizvoda (brendova), aktiv-nom politikom cijena, angažovanjem brojnih i različitih marketing posrednika. Marketing komuniciranje predstavlja svaku vrstu komu-niciranja koja doprinosi stvaranju željene sli-ke o preduzeću i njegovim proizvodima. Svr-ha marketing komuniciranja jeste prenošenje promotivnih poruka potrošačima na među-narodnom tržištu o koristima i vrijednostima koje ponuđeni proizvodi nude. Na taj način se utiče na ponašanje potrošača.

Na koji način će se komunicirati na međunarod-nom tržištu zavisi od marketing strategije predu-zeća i vezano je za sve instrumente međunarod-nog marketing miksa, sa posebnim naglaskom na promociju. Naravno, promocija može uticati na veću privlačnost proizvoda na međunarodnom tržištu, ali potpuni efekat se može ostvariti u inte-rakciji sa ostalim instrumentima međunarodnog marketing miksa. Potrebno je pronaći optimalnu kombinaciju instrumenata promocionog miksa u zavisnosti od ciljeva koji se žele postići.

Specifičnost u međunarodnom komuniciranju u odnosu na domaće tržište jeste činjenica da su ljudi po mnogo čemu različiti, to na neki način predstavljaju ograničenja i barijere sa kojima se suočavaju međunarodno orijentisana preduzeća (Jović, 2007, str. 293). Prilikom komunikacije na međunarodnom tržištu javljaju se sljedeće prepreke: jezičke barijere, kulturne prepreke, lo-kalni odnosi prema oglašavanju, slaba medijska infrastruktura i pravno regulisanje oglašavanja (Kotabe i Helsen, 2000, str. 95).

PROCES MARKETING KOMUNICIRANJA

Proces marketing komuniciranja pred-stavlja informacioni tok i međuodnos iz-

MARKETING COMMUNICATIONS IN INTERNATIONAL MARKET

A very important segment of business in the international market and the implementation of the marketing concept is communication. For internationally oriented startups to the very specific area, which can be implement-ed an active policy of brands (brands), active pricing policy and engagement of numerous and various marketing intermediaries. Mar-keting communication is any kind of commu-nication that contributes to the creation of the desired image of the company and its prod-ucts. The purpose of marketing communica-tion is the transfer of promotional messages to consumers on the international market on the benefits and values offered products offer. That properly influence consumer behavior.

In what way will interact on the international market depends on the marketing strategies of companies and is related to all instruments of in-ternational marketing mix, with special emphasis on the promotion. Of course, the promotion may affect more attractive products in the internation-al market, but the full effect can be expected to interact with other instruments of international marketing mix. It is necessary to find the optimal combination of instruments of promotional mix depending on the objectives to be achieved.

Specificity in international communication in relation to the domestic market is the fact that people are in many ways different, to in some way represent the constraints and barriers faced by internationally-oriented companies (Jovic, 2007, p. 293). When communicating to the international market affects the following obstacles: language barriers, cultural barriers, local relations to advertising, media infrastruc-ture and poor legal regulation of advertising (Kotabe and Helsen, 2000, p. 95).

THE PROCESS OF MARKETING COMMUNICATIONS

The process of marketing communication represents the information flow and the inter-


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među pošiljaoca koji definiše poruku i pri-maoca kome je ta poruka upućena. Suština marketing komuniciranja jeste odnos izme-đu pošiljaoca i primaoca koji se uspostavlja na osnovu određenih poruka i medija i na osnovu četiri funkcije: kodiranja, dekodi-ranja, odgovora i povratne sprege. Poruka se definiše ili kodira od strane pošiljaoca i šalje preko različitih medija prenosa ka primaocu sa ciljem da je on na pravi način shvati i dekodira i na osnovu toga adekvat-no odgovori odnosno reaguje što predstav-lja povratnu informaciju.

Za efikasno marketing komuniciranje u me-đunarodnom marketingu potrebno je (Mili-savljević, 2006, str. 300): (1) Izabrati ciljna tržišta; (2) Ustanoviti stepen svjetske standar-dizacije; (3) Obezbjediti promocioni miks na međunarodnom tržištu; (4) Stvoriti najefika-snije poruke; (5) Izabrati efektivne medije; (6) Ustanoviti kontrolu koja će pratiti realiza-ciju međunarodnih marketing ciljeva.

Kako bi komuniciranje u međunarodnom marketingu bilo efikasno poruke moraju biti jasno definisane odnosno kodirane kako bi prenijele tačnu i jasnu poruku onima kojima su i namjenjene. Međutim, u međunarodnom marketing okruženju poslovanje se odvija u složenom dejstvu niza faktora koji utiču na komuniciranje (jezičke, kulturne, pravne, teh-nološke, ekonomske i druge razlike) potrebno je mnogo više napora kako bi komuniciranje rezultiralo pozitivnim efektima za preduzeće pošiljaoca poruka (Jović, 1997, str. 537-540).

Jezičke barijere u međunarodnom marketingu

U komuniciranju na međunarodnom tržištu i međunarodnom marketingu veliku prepreku mogu predstavljati jezičke barijere, zbog čega su često određeni komunikacioni napori me-đunarodno orijentisanih preduzeća neuspješ-no završili.

Jezik kao ključna karakteristika kulture u marketingu predstavlja osnovne sredstvo ko-municiranja. Na osnovu jezika preduzeće se

relationship between the sender that defines the message and the recipient to whom the message was sent. The essence of marketing communication is the relationship between the sender and the recipient which is established on the basis of certain messages and media, and on the basis of four functions: encoding, de-coding, response and feedback. The message is defined either by the sender encodes and sends it via a variety of media transfer to the recipient with the aim that he properly understood and decoded and made based on a rigid adequately respond or react representing feedback.

For effective marketing communication in international marketing is necessary (Milisav-ljevic, 2006, p. 300): (1) Select target markets; (2) Determine the degree of global standardi-zation; (3) Provide promotional mix in the in-ternational market; (4) Create the most effec-tive message; (5) Select effective media; (6) Establish control that will monitor the imple-mentation of international marketing goals.

To communicate in international marketing to be effective messages must be clearly de-fined and coded to convey accurate and clear message to those who are intended. Howev-er, in an international business environment, marketing is carried out in a complex fact a number of factors that affect communica-tion (linguistic, cultural, legal, technologi-cal, economic and other differences) it takes a lot more effort to communicate resulting in positive effects for the company the message sender (Jovic, 1997 p. 537-540).

Language barriers in international marketing

The communication on the international market and international marketing major ob-stacle may pose language barriers, which are often specific communication efforts interna-tionally oriented companies unsuccessfully completed.

Language as a key feature of culture in mar-keting represents a primary means of communi-cation. Based on the language of the company to


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integriše u lokalnu zajednicu i šalje promo-tivne poruke cijelom auditorijumu. Među-tim, kako postoje određene jezička pravila u svakom jeziku, nedovoljno poznavanje i po-grešno tumačenje često upropaštava smisao poruke. Najčešće greške u prevođenju i ko-municiranju u međunarodnom marketingu su: nemarnost u prevođenju, izmjenjeni smisao prevedenih poruka ili višeznačnost, karakteri-stike lokalnog govora i sporazumijevanja.

Kako bi se izbjegle navedene prepreke i barijere najbolje rješenje je koristiti jezik go-vornog područja na kome se vrši promocija. Naravno, za to je potrebno upoznati kulturu i socijalne karakteristike potrošača na međuna-rodnom tržištu.

Poznavanje stranog jezika ima četiri bitne uloge u međunarodnom marketing komuni-ciranju:1. Uspješno prikupljanje, vrednovanje i ra-

zumijevanje informacija sa inostranog tr-žišta;

2. Adekvatno uklapanje u inostranu sredinui bolje povezivanje sa partnerima ali i in-stitucijama strane države;

3. Uspješno eksterno i interno komunicira-nje preduzeća, naročito kada preduzećeima svoje filijale u inostranstvu;

4. Pravilnu interpretaciju pojedinih situa-cija, zahvaljujući razumijevanju kulturei običaja u stranoj zemlji (Rakita, 1998,str. 127-128).

Kulturne prepreke u međunarodnom marketingu

Naučeni, specifičan način života predstav-lja kulturu jednog društva i uključuje u sebe: društveno uređenje, vjeru, običaje, vrijedno-sti i stavove prema životu u zemlji i inostran-stvu, sistem obrazovanja i nivo pismenosti, politički sistem i jezik. Prilikom plasiranja svog proizvoda na inostrano tržište kao i pri-likom određivanja međunarodne marketing strategije preduzeća moraju razumjeti na koji način kultura utiče na ponašanje potro-šača na svakom odabranom tržištu. To često

integrate into the local community and sends pro-motional messages throughout the auditorium. However, as there are certain linguistic rules in every language, insufficient knowledge and mis-interpretation often ruins the meaning of the mes-sage. The most common errors in translation and communication in international marketing are: negligence in translation, altered the meaning of translated messages or ambiguity, the characteris-tics of the local speech discussing these matters.

In order to avoid these obstacles and barriers the best solution is to use a language-speak-ing countries where the promotion is done. Of course, it is necessary to know the culture and social characteristics of consumers in the in-ternational market.

Knowledge of a foreign language has four important roles in international marketing communication: 1. Successful collection, evaluation and un-

derstanding of information with foreignmarkets;

2. Adequate integration into foreign envi-ronment and better connect with partnersand institutions or the state;

3. Successful external and internal commu-nications companies, especially when acompany has branches abroad;

4. The proper interpretation of the situation,thanks to the understanding of cultureand customs in a foreign country (Rakita,1998, p. 127-128).

Cultural narriers in international marketing

Taught specific way of life is the culture of a society and includes within it: social organi-zation, religion, customs, values and attitudes towards life in the country and abroad, the system of education and literacy levels, the political system and language. When placing their products on foreign markets, as well as the determination of the international market-ing strategy, companies must understand how culture influences the behavior of consumers in each selected market. It can often appear as


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može da se pojavi kao prepreka u marketing komuniciranju na međunarodnom tržištu (Kotler, Vong, Sonders i Armstrong, 2007, str. 219). Zbog toga je potrebno upoznati se sa ciljevima, željama, očekivanjima, zahtje-vima i drugim kulturnim karakteristikama koje mogu odrediti ponašanje potrošača na međunarodnom tržištu.

Osnovni vrijednosni okvir koji usmjerava in-dividualna ponašanja na osnovu subjektivne re-alnosti (vjerovanja i naklonosti) i utiče na način reagovanja u određenim situacijama je kultura. Takođe, označava okruženje objektivne realno-sti koja se manifestuje u odgovarajućim druš-tvenim institucijama (Johansson, 2000, str. 58).

Smatra se, da su kulturne razlike najveće prepreke u međunarodnom marketing komu-niciranju, zbog čega se posebna pažnja mora posvetiti svim aspektima kulturnih prepreka. Pod tim se misli na (Previšić i Ozretić-Došen, 1999, str. 286): dominantnu religiju, prihva-ćeni sistem vrijednosti, navike i običaje, ma-terijalne aspekte kulture, društvene institucije i neverbalne aspekte kulture.

Značaj religije u međunarodnom marketing komuniciranju

Uticaj religije na ukupan vrijednosni sistem jednog društva je veoma veliki i na osnovu nje se formiraju vrijednosni stavovi, pogled na svijet, određene norme u poslovanju, a sa-mim tim i u ponašanju potrošača. U svijetu postoje brojne religije i religijske grupe koje na razne načine utiču na ponašanje ljudi i nji-hove redne navike. Najdominantnije svjetske religije su hrišćanstvo, islam, hinduizam, bu-dizam i konfučizam i njihovo poznavanje me-đunarodno orijentisanim preduzećima olakša-va izbor načina marketing komuniciranja.

Religija ima ogroman i višedimenzionalan uticaj na međunarodni marketing. Posebno se mora obratiti pažnje na (Rakita, 1998, str. 132-135):1. Religiozne praznike koji variraju od ze-

mlje do zemlje a koji mogu imati značajanuticaj na izvođenje određenih marketing

obstacles to the marketing communication in the international market (Kotler, Wong, Saun-ders and Armstrong, 2007, p. 219). Therefore, it is necessary to become familiar with the goals, desires, expectations, requirements and other cultural characteristics that can deter-mine the behavior of consumers in the inter-national market.

The basic value framework that guides in-dividual behavior on the basis of subjective reality (beliefs and affection) influences the response in certain situations is culture. It also means setting an objective reality that is manifested in appropriate social institutions (Johansson, 2000, p. 58).

It is believed that cultural differences are the biggest obstacles in international market-ing communication, which is why special at-tention must be paid to all aspects of cultural barriers. By that is meant (Previšić Ozretić- Dosen, 1999, p. 286): a dominant religion, ac-cepted system of values, habits and customs, material aspects of culture, social institutions and non-verbal aspects of culture.

The importance of religion in international marketing communication

The influence of religion on the overall val-ue system of a society is very high and based on it to form a securities attitudes, worldview, specific standards in business, and therefore in consumer behavior. In the world there are many religions and religious groups in various ways affect the behavior of people and their regular habits. The most dominant world religions are Christianity, Islam, Hinduism, Buddhism and Konfuchism and their knowledge of internation-ally oriented companies facilitates the choice of ways of marketing communication.

Religion has a huge and multidimensional impact on international marketing. Particular attention must be paid to (Rakita, 1998, pp. 132-135): 1. Religious holidays, which vary from

country to country and which can have asignificant impact on the performance of


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akcija (npr. mjesec Ramazana u musli-manskom svijetu predstavlja praznik koji podrazumjeva potpunu izmjenu u ponaša-nju potrošača i u njihovom načinu života);

2. Sistem i okvir potrošnje, koji takođe za-visi od određene religije (npr. riba, kaoposno jelo se posebno koristi petkom upravoslavnom hrišćanstvu);

3. Društveni i ekonomski položaj žene (umnogim zemljama u kojima je islam do-minantna religija uloga žene je minimali-zovana ali i ograničena);

4. Religiozne institucije (crkva se uključujeukoliko smatra da određeni proizvod nijeu skladu sa religijskim principima).

Prihvaćeni sistem vrijednosti, navike i običaji

Sistem vrijednosti koji je prihvaćen u odre-đenoj zemlji može značajno uticati na stavove potrošača o stranim proizvodima i preduzeći-ma i može se nazvati još „potrošački patrio-tizam“. Često predstavlja značajan faktor za ulazak na određeno tržište. Sistem vrijednosti određene zemlje je u korelaciji sa institucio-nalnim i strukturnim karakteristikama kao i obrazovnim sistemom jedne zemlje.

Takođe, estetske vrijednosti pojedinih kul-tura imaju uticaj na međunarodni marketing. Pod tim se misli na estetski izgled i oblik proizvoda, muziku, dizajn, upotrebu boje i dr. Zbog toga se u međunarodnom marketing komuniciranju pažnja mora posvetiti i uvaža-vanju i prihvatanju sistema vrijednosti, kroz kojih se dolazi do idejnih rješenja za: izbor imena proizvoda, oblikovanju proizvoda, nje-govom dizajnu i simbolu.

Navike i običaji predstavljaju kulturne barijere u međunarodnom marketingu koje utiču na ponašanje potrošača i na njihove odluke o kupovini a samim tim i na potroš-nju pojedinih proizvoda ili usluga. U dužem vremenskom periodu mogu se modifikovati i mijenjati, ali doprinose podizanju intenziteta i kvaliteta marketing komuniciranja na me-đunarodnom tržištu.

certain marketing actions (eg. The month of Ramadan in the Muslim world is a hol-iday that involves a complete change to consumer behavior and their way of life);

2. System and expenditure framework, whichalso depends on the particular religion (eg.fish, as well as lean meal is used in particu-lar on Fridays in Orthodox Christianity);

3. The social and economic status of wom-en (in many countries where Islam is thedominant religion of the role of women isminimized but limited);

4. Religious institutions (including the church,if it considers that a specific product is not inaccordance with religious principles).

The accepted system of values, habits and customs

The system of values that is accepted in a particular country can significantly influence consumers’ attitudes to foreign products and companies and can be called more “consumer patriotism”. It is often an important factor for entry into a particular market. The system of values of a certain country is correlated with institutional and structural characteristics as the education system of a country.

Also, the aesthetic value of individual cul-tures influence the Inter- national marketing. Under these thoughts on the aesthetic appear-ance and shape, music, design, use of color and others. Therefore, the international mar-keting communications attention must be paid to the respect and acceptance of the system of values, through which it can be ideal solutions for: choice of product name, product design, its design and symbol.

The habits and customs are cultural barriers in international marketing that affect the behavior of consumers and their purchas-ing decisions and hence the consumption of certain products or services. In the long run can be modified and changed, or con-tribute to raising the intensity and quality of marketing communication in the inter-national market.


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Materijalni aspekti kulture i izgrađene društvene institucije

Materijalni aspekti kulture ili odnos pre-ma materijalnim predmetima i vrijednosti-ma zavise od opšteg ekonomskog razvoja ali i razvoja tehnologije i visoko sofisticira-nih proizvoda. Oni obuhvataju razna sred-stva, metode, tehnike i procese koji se ko-riste za proizvodnju proizvoda i usluga ali i za njihovu distribuciju i potrošnju. Često je rezultat tehnološke i ekonomske razvije-nosti određene zemlje, društvenog standar-da, normi i uslova života. Takođe, brojnost srednje klase kao i ostalih grupa potrošača utiče na prepoznatljiv odnos prema materi-jalnim predmetima. Na osnovu poznavanja materijalnih aspekata određene kulture mo-guće je odrediti promotivne i distributivne aktivnosti kao i politiku cijena.

Izgrađene društvene institucije mogu biti prvostepene i pod tim se misli na porodicu i određene statusne, odnosno neformalne grupe i drugostepene u vidu različitih profesional-nih i društvenih organizacija i udruženja. Po-rodica kao najznačajnija društvena institucija utiče na potrebe, tražnju i finalnu potrošnju velikog broja proizvoda i usluga. Različite profesionalne i društvene organizacije zavi-sno od značaja i uticaja utiču na potrošnju po-jedinih vrsta proizvoda ili usluga.

Socijalni i neverbalni aspekti kulture

Realni okvir svake kulture može se po-smatrati kroz društvene organizacije, insti-tucije ali i opštu socijalnu klimu. Pod tim se misli na: socijalne institucije, društvene uloge i interakcije, nacionalizam, odnos prema strancima, obrazovni sistem, porodi-cu, referentne grupe, društvene klase, odnos prema inovacijama i promjenama, društve-ne norme, vrijednosti i očekivanja. Socijal-no kulturne karakteristike važni su činioci na kojima počiva međunarodno marketing komuniciranje i na njima počiva tražnja za određenim proizvodima ili uslugama (Do-uglas i Craig, 1997, str. 67).

Material aspects of culture and social institutions built

Material aspects of culture or relationship to material objects and values depend on both general economic development and the devel-opment of technology and highly sophisticat-ed products. They include a variety of means, methods, techniques and processes used to produce goods and services but also for their distribution and consumption. Often the result of technological and economic development of certain countries, social standards, stand-ards and living conditions. Also, the number of middle class and other groups of consum-ers affected by a recognizable relationship to material objects. Based on the knowledge of the material aspects of the culture it is possi-ble to determine the promotional and distribu-tion activities and pricing policies.

Built social institutions may be the first in-stance, and by that is meant the family and a certain status, or informal groups and the second instance in the form of various professional and social organizations and associations . The family as the most important social institution affects the needs, demand and final consumption of many products and services. Various professional and social organizations, depending on the impor-tance and influence of influencing the consump-tion of certain types of products or services.

Social and non-verbal aspects of culture

The real framework of every culture can be viewed through community organizations, institutions and the general social climate. By that is meant to: social institutions, social roles and interactions, nationalism, attitude towards foreigners, the education system, family, reference groups, social classes, the attitude towards innovation and change, so-cial norms, values and expectations. Social and cultural characteristics are important fac-tors underlying the international marketing communications and on them rests the de-mand for certain products or services (Doug-las and Craig, 1997, p. 67).


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Poslovanje u savremenim uslovima praće-no je brojnim inovcijama na svim poljima. Odnos određene države prema inovacijama je različit u različitim zemljama i izražava se njihovom spremnošću na promjene, na nov način poslovanja, nove proizvode. Nerijetko se dešava da su firme, pa i cijele države ve-oma ograničene i nepovjerljive kada je riječ o nečemu novom. Pored inovacija obrazovnisistem predstavlja značajnu društvenu i so-cijalnu instituciju koja oblikuje vrijednosni sistem, prohtjeve, ambicije i motive ljudi ali i način poslovanja i komuniciranja (Rakita, 1998, str. 141-145).

Na kraju, neverbalni aspekti kulture („tihi jezik“) koji predstavljaju govor tijela, pokre-te, mimiku, gestikulaciju, reagovanje u toku komunikacije sličnu ulogu imaju kao i izraža-vanje i prenošenje komunikacionih poruka u međunarodnom marketingu.

Pored svih navedenih kulturnih prepreka i lokalni odnosi prema oglašavanju mogu biti prepreka za međunarodno marketing komuniciranje. Na taj način utiče se na in-strumente promocije koja na neki način uti-če na izbor vodećih marki odnosno brendo-va. Takođe, u marketing komuniciranju na međunarodnom i domaćem tržištu postoje razlike i u pristupu instrumentima promo-tivnog miksa.

INSTRUMENTI PROMOCIJE NA MEĐUNARODNOM TRŽIŠTU

Promocija kao najvidljiviji instrument me-đunarodnog marketing miksa na osnovu ko-jeg se preduzeće predstavlja i obraća tržištu zarad ostvarivanja definisanih ciljeva. Kao dio procesa komuniciranja na međunarodnom tržištu, predstavlja prenos poruka određenog sadržaja ciljnom auditorijumu, posredstvom prenosnika tj. medija sa ciljem isticanja odre-đenenih proizvoda i usluga u odnosu na kon-kurenta (Salai i Grubor, 2011, str. 331-359).

U marketing komuniciranju na međunarod-nom tržištu promotivni miks obuhvata sljede-će instrumente:

Doing business in modern conditions is as-sociated with many the Innovation in all fields. Attitude of the state towards innovation is dif-ferent in different countries and expressed their willingness to change, a new way of doing business, new products. It often happens that the company, as well as the whole country is very limited and distrustful when it comes to something new. In addition to the innovation education system represents a significant so-cial and public institution that shapes the sys-tem of values, desires, ambitions and motives of the people but also the way we do business and communicate (Rakita, 1998, p. 141-145).

Finally, non-verbal aspects of culture ( “silent language”) represent the body language, ges-tures, facial expressions, gestures, reactions in the course of communication and a similar role as the expression and transmission of commu-nication messages in international marketing.

In addition to all the above cultural bar-riers and local treats advertising may be an obstacle for the international marketing communications. This way prejudice the promotion instruments that in some way af-fect the choice of leading brands or brands. Also, in the marketing communication in the international and domestic markets, there are differences in access to instruments of pro-motional mix.

INSTRUMENTS OF PROMOTION ON THE INTERNATIONAL MARKET

Promotion as the most visible instrument of international marketing mix based on which the company represents and speaks to the market in order to achieve defined goals. As part of the process of communication in the international market, the transfer of messages for specific content target audience, ie via laptop. the me-dia with the aim of highlighting određenenih products and services compared to competitors (Salai and Grubor, 2011, p. 331-359).

In the marketing communication in the in-ternational market promotion mix includes the following instruments:


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1. Ekonomsku propagandu - kao izuzetnoznačajan instrument promotivnog miksau međunarodom marketingu usmjerena jena izgradnju imidža preduzeća pri čemuje potrebno voditi računa o: određiva-ju propagandnog budžeta, izboru oblikaekonomske propagande, izboru strategijepropagandne poruke, izboru medija a sveto kako bi se efikasno i efektivno prenijelekreativne propagadne poruke.

2. Ekonomski publicitet - predstavlja tradi-cionalnu formu međunarodnog marketingkomuniciranja i realizuje se izdavanjemsaopštenja štampanim i elektronskim me-dijima, određenim člancima u stručnimčasopisima kao i različitim TV i radioemisijama. Danas se sve slabije koristi jerse iz njega razvio najznačajniji instrumentpromocije na međunarodnom tržištu a toje marketing aspekt odnosa sa javnošću.

3. Marketing aspekt odnosa sa javnošću -usmjeren je na ukupnu javnost pod kojomse podrazumjevaju: potrošači, marketingposrednici, mediji, predstavnici vlasti,sindikati, stejkholderi, akcionari, strateš-ki poslovni partneri, članovi poslovnihmreža, itd. Na ovaj način se podstiče iz-građivanje naklonosti i pozitivnog ras-položenja prema određenom preduzeću.Marketing koncept odnosa sa javnošćupodrazumijeva: premijerna saopštenjanajinteresantnijih vijesti, saopštenja zajavnost, konferencije za novinare, orga-nizovanje specijalnih događaja, kreiranjeinternet stranice, organizovanje određenihTV i radio emisija sa učešćem sopstvenogPR personala. Na ovaj način se lakše do-lazi do ostvarivanja definisanih ciljeva nameđunarodnom tržištu.

4. Unapređenje prodaje - predstavlja in-strument marketing miksa koji se snaž-no razvija i usmjeren je na realizacijupromotivnog programa kojim se utičena povećanje prodaje na međunarodnomtržištu, na osnovu povećanja vrijednostimeđunarodne ponude. Na ovaj način po-kušava se privući pažnja potrošača kakobi kupili proizvod ili uslugu.

1. Economic propaganda - as a very impor-tant instrument of the promotional mix inthe multinational marketers focused onbuilding the corporate image in it is nec-essary to take account of: Determinationof advertising budget, choice of forms ofadvertising, selection strategies propagan-da message, choice of media and all thatin order to efficiently and effectively con-vey creative propaganda messages.

2. Economic publicity - is a traditional formof international marketing communicationand is implemented by issuing press releas-es printed and electronic media, certain ar-ticles in professional journals and a varietyof TV and radio broadcasts. Today sesveteless benefit from it because it has devel-oped the most important instrument of pro-motion in the international market and tothe marketing aspect of public relations.

3. Marketing aspect of public relations- is focused on the total release underwhich imply: Consumers, marketing in-termediaries, media, government repre-sentatives, unions, stakeholders, share-holders, strategic business partners,members of business networks, etc. Inthis way it encourages the building ofaffection and positive mood towards aparticular company. Marketing conceptof public relations means: the premiereof the most interesting releases of news,press releases, press conferences, or-ganizing special events, creating web-sites, organizing certain TV and radioprograms with the participation of itsown PR staff. In this way it’s easier toachieving the objectives defined in theinternational market.

4. Sales Promotion - an instrument of themarketing mix that is rapidly growingand is focused on the implementation ofpromotional programs, which affects theincrease in sales in the international mar-ket, on the basis of increasing the value ofInter- national offers. In this way, trying toattract the attention of consumers to buy aproduct or service.


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5. Ličnu prodaju - predstavlja dvosmjernukomunikaciju gdje prodajno osoblje pred-stavlja izvršioca aktivnosti lične prodajei nalazi se u funkciji ostvarivanja ličnihkontakata između prodavaca i kupaca nameđunarodnom tržištu. Na ovaj način jeomogućeno prenošenje neophodnih in-formacija kupcima i dobijanje povratnihinformacija od njih. Na osnovu toga sevrši prilagođavanje međunarodne ponu-de kako bi se zadovoljile potrebe kupaca.Kao problem kod ovakve vrste komuni-kacije javlja se različitost ekonomskog,kulturnog i političko – pravnog okružnja.

6. Direktni marketing - predstavlja direktnu iličnu komunikaciju sa individualno posma-tranim kupcem, posredstvom interaktivnogkomuniciranja i predstavlja kombinacijuekonomske propagande, unapređenja pro-daje i marketing istraživanja. Koristi se zapromociju proizvoda, usluga ali i ponudaneprofitnih organizacija. Na ovaj način po-vezuju se maloprodajna mjesta i zahtjevipotrošača na međunarodnom tržištu.

7. Trgovačke izložbe i sajmovi - predstav-ljaju instrumente međunarodne promoci-je na osnovu kojih se ostvaruju direktniprodajni rezultati jer posjetioci ovih doga-đaja su u direktnom kontaktu sa robom.Ovakve vrste promocije organizuju se ucilju pospješivanja prodaje i uspostavlja-nja kontakta sa poslovnim partnerima alii potrošačima.

8. Sponzorska promocija - koristi se u ciljupodizanja ugleda međunarodno orijenti-sanih preduzeća u javnosti, izgrađivanjamarki na međunarodnom tržištu. Uglav-nom prati događaje kao što su: kulturni,umjetnički, poslovni, društveni i sportskidogađaji (Keegan, 2002, str. 428).

ZAKLJUČAK

U savremenim uslovima poslovanja, kada su promjene sastavni dio svih poslovnih pro-cesa, marketing kao značajan segment poslo-vanja doživljava svoje promjene i širenje na međunarodno tržište. Naravno, veće tržište

5. Personal selling - is two-way communi-cation, where the sales staff constitutedan executor personal sales activities andis in the function of the realization ofpersonal contacts between buyers andsellers in the international market. Inthis way it is possible to transmit neces-sary information to customers and get-ting feedback from them. On this basis,the international supply adjusts to meetcustomer needs. A problem in this typeof communication, there is the diversityof economic, cultural and political - le-gal okružnja.

6. Direct marketing - is a direct and per-sonal communication with pomatranimindividual customers through interac-tive communication and a combinationof advertising, sales promotion andmarketing research. is used to promoteproducts, services or offers and nonprof-it organizations. In this way, linked toretail outlets and consumer demand inthe international market.

7. Trade shows and fairs - are instrumentsof international promotion on the basisof which generate direct sales results, be-cause the visitors of these events are indirect contact with the goods. These typesof promotions are organized in order tostrengthen the sales and establishing con-tact with business partners as well as con-sumers.

8. Sponsorship promotion in order to raisethe reputation of an internationally ori-ented companies to the public, buildingbrands in the international market. Mostlymonitors events such as cultural, art, busi-ness, social and sporting events (Keegan,2002, str. 428).

CONCLUSION

In modern business conditions, when changes are an integral part of all business processes, marketing as an important seg-ment of their business is experiencing chang-es and expansion in the international market.


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donosi sa sobom više mogućnosti ali i određe-nih promjena i problema. Tako se marketing suočava sa nekim novim pitanjima sa kojima nije prilikom poslovanja samo na domaćem tržištu. Prije svega, kako treba da izgleda mar-keting komuniciranje u uslovim tako mnogo različitosti. Javljaju je jezičke barijere usljed velikog broja različitih država na međuna-rodnom tržištu. Takođe, međunarodno tržište nosi sa sobom i brojne druge prepreke u po-slovanju kao što su: kulturne razlike, vjerske razlike, razlike u stavovima, vrijednostima, obrazovanju, političkim, ekonomskim uslo-vima poslovanja. Samo dobro definisan i pri-premljen marketing koncept može adekvat-no odgovoriti novim uslovima poslovanja. Posebna pažnja se posvećuje instrumentima promocije na osnovu kojih se najlakše dolazi do kupaca i ostvarenja željenih rezultata. Me-đunarodni marketing kao specifičan pristup u odvijanju međunarodnih ekonomskih odnosa, relativno je mlada naučna disciplina koja se intenzivno razvila u okviru marketinga s jed-ne strane i međunarodnog poslovanja s druge strane. Kao takav uspješno je odgovorio svim promjenama u savremenim uslovima poslo-vanja i prilagodio se međunarodnim tokovi-ma poslovanja.

LITERATURA

Bilbilovska, G. i Bilbilovska, I. (2015). Konkurencija u kontekstu globalizacije. U zborniku Konferencija ERAZ 2015-Održivi ekonomski razvoj – savremeni i multidisciplinarni pristup. Beograd: Udruženje ekonomista i menadžera Balkana – UdEkoM Balkan.

Douglas. S.P, i Craig, C.S. (1997). Globalna marketing strategija. Beograd: Grmeč.

Jović, M. (1997). Međunarodni marketing. Beograd: TrimSoft trade.

Jović, M. (2007). Međunarodni marketing. Beograd: intermanet.

Kancir, R. (2013). Osnovi međunarodnog marketinga. Beogradska poslovna škola –Visoka škola strukovnih studija, Beograd.

Of course, a larger market brings with it more opportunities but also certain changes and problems. So marketing is facing some new issues with which it is not in business solely on the domestic market. First of all, how to make a marketing communication in condi-tions of so much diversity. They occur due to the language barrier, a large number of dif-ferent countries in the international market. Also, the international market brings with it a number of other barriers to commerce, such as cultural differences, religious differences, differences in attitudes, values, education, po-litical and economic conditions. Only a well defined and developed marketing concept can adequately respond to the new business envi-ronment. Special attention is paid to the pro-motion of instruments on the basis of which the easiest is to customers and deliver the de-sired results. International marketing as a spe-cific approach to the unfolding international economic relations, is a relatively young sci-entific discipline that intensively developed in the framework of marketing on the one hand, and international business from the other side. As such it has successfully answered all the changes in contemporary business conditions and adapted to international flows of business.

LITERATURE

Bilbilovska, G. i Bilbilovska, I. (2015). Competition in the context of globalization. Konferencija ERAZ 2015-Održivi ekonomski razvoj – savremeni i multidisciplinarni pristup. Beograd: Udruženje ekonomista i menadžera Balkana – UdEkoM Balkan.

Douglas. S.P, i Craig, C.S. (1997). Global Marketing Strategy. Beograd: Grmeč.

Jović, M. (1997). International marketing. Beograd: TrimSoft trade.

Jović, M. (2007). International marketing. Beograd: Intermanet.

Kancir, R. (2013). Basis of international marketing. Beogradska poslovna škola –Visoka škola strukovnih studija, Beograd.


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Kotabe, M. i Helsen, K. (2000). Global Marketing Management. New York: John Wiley and Sons.

Kotler, F, Vong, V, Sonders, Dž. i Armstrong, G. (2007). Principi marketinga. Beograd: Mate.

Milanović-Golubović, V. (2004). Marketing menadžment. Megatrend univerzitet primjenjeniih nauka Beograd.

Milisavljević, M (2006). Strategijski marketing. Centar za izdavačku djelatnost Ekonomskog fakulteta u Beogradu.

Milisavljević, M., Maričić, B. i Gigorijević, M. (2007). Osnovi marketinga. Centar za izdavačku djelatnost Ekonomskog fakulteta u Beogradu.

Previšić, J. i Ozretić-Došen, Đ. (1999). Međunarodni marketing. Zagreb: Masmedia.

Rakita, B. (1998). Međunarodni marketing. Centar za izdavačku djelatnost Ekonomskog fakulteta u Beogradu.

Salai, S. i Grubor, A. (2011). Marketing komunikacije. Ekonomski fakultet Subotica.

Kotabe, M. i Helsen, K. (2000). Global Marketing Management. New York: John Wiley and Sons.

Kotler, F, Vong, V, Sonders, Dž. i Armstrong, G. (2007). Principles of marketing. Beograd: Mate.

Milanović-Golubović, V. (2004). Marketing management. Megatrend univerzitet primjenjeniih nauka Beograd.

Milisavljević, M (2006). Strategic Marketing. Centar za izdavačku djelatnost Ekonomskog fakulteta u Beogradu.

Milisavljević, M., Maričić, B. i Gigorijević, M. (2007). Basis of marketing. Centar za izdavačku djelatnost Ekonomskog fakulteta u Beogradu.

Previšić, J. i Ozretić-Došen, Đ. (1999). International marketing. Zagreb: Masmedia.

Rakita, B. (1998). International marketing. Centar za izdavačku djelatnost Ekonomskog fakulteta u Beogradu.

Salai, S. i Grubor, A. (2011). Marketing comunication. Ekonomski fakultet Subotica.


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REZIME

Rezime se nalazi na početku rada i treba da bude napisan fontom Times New Roman, Italic, 12 pt. Navod „Rezime“ piše se dva propreda ispod naslova, fontom Times New Roma, Bold, 11 pt. Dužina rezimea je od 50 do 150 riječi. Jedan prored nakon rezimea navode se ključne riječi (do 10 ključnih riječi).

Ključne riječi: rezime, dužina rezimea, klasifikaciona šifra, font

UVOD

Uvod se piše dva proreda nakon ključnih riječi (TNR, bold, 12).

GLAVNI NASLOVI

Glavni naslovi u radu treba da budu napisani velikim slovima, centrirano, font TNR, bold, 12. Prije i poslije glavnog naslova se nalazepo jedan prazan red.

Podnaslovi, drugi nivo

Drugi nivo podnaslova se piše malim slovima, centrirano, font TNR, bold, 12. Prije i poslije naslova se nalazi jedan prazan red.

Podnaslovi, treći nivo

Treći nivo podnaslova se piše malim slovima, poravnato prema lijevoj margini, font TNR, 12, italic. Prije i poslije naslova se nalazi jedan prazan red.

SUMMARY

Summary should be written at the beginning of work and should be typed in Times New Roman, Italic, 12 pt. Alleged “Summary” should be written two spaces below the title, in Times New Roma, Bold, 11 pt. Summary length is 50 to 150 words. One line after the summary you shoul give key words (up to 10 keywords).

Keywords: summary, the length of the summary, classification code, font

INTRODUCTION

Introduction should be written two spaces after keywords (TNR, bold, 12).

HEADING 1

Main titles should be written in capital letters, centered, TNR font, bold, 12. Before and after the main title there is one blank line.

Heading 2

Second level headings should be written in lower case, centered, TNR font, bold, 12 Before and after the title is an empty line.

Heading 3

Third level headings should be written in lower case, flush with the left margin, font TNR 12, italic. Before and after the title is an empty line.

UPUTSTVO ZA AUTORE (TIMES NEW ROMAN, VELIKA SLOVA, BOLD, CENTRALNO PORAVNANЈE)

INSTRUCTIONS FOR AUTHORS

Prof. dr Marko MarkovićUniverzitet u Istočnom Sarajevu, Ekonomski fakultet Pale, Bosna i Hercegovina University of East Sarajevo, Faculty of Economy Pale, Bosnia and Herzegovina

Vol. 4, No 1, 2016ISSN 2303-5005

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FORMAT STRANICE

Stranica je veličine A4. Margine su: vrh 2,54 cm, donja 2,54 cm, lijeva 2,54 cm, desna 2,54 cm, odnosno, svaka po 1 inč. Rad treba da ima dužinu do 20.000 znakova, 10 strana (uključujući apstrakt, jednačine, tabele, reference literature i dodatke). Rad se piše u dvije kolone (lijeva kolona na srpskom, a desna na engleskom jeziku). Širina kolona je 7,91 cm, a razmak između kolona je 0,1 cm. Razdvajanje pasusa se vrši uvlačenjem početnog reda za 0,5 cm.

JEZIK RADA I PISMO

Tekstovi se pišu u Microsoft Word Windows programu. Jezik rada je srpski i engleski. Dio na srpskom jeziku dostavljati na latiničnom pismu. Economics, časopis za ekonomsku teoriju i analizu koristi APA standarde pisanja naučnog rada.

TABELE

Tabele treba da budu numerisane u kontinuitetu arapskim brojevima, i to naslov i redni broj tabele se postavljaju iznad tabele, poravnato uz lijevu marginu. Legenda se ispisuje ispod tabele. Kada citiramo podatke, ime tabele ispisujemo početnim velikim slovom i navodimo njen redni broj. APA slijedi pravilo da se u tabelama uklone vertikalne linije, a od horizontalnih zadrže samo najnužnije. Veličina fonta u tabelama je 10pt. Tabele se postavljaju centrirano, dovoljno je samo na engleskom jeziku, a legenda se po potrebi ispisuje i na srpskom jeziku.

GRAFIKONI, SLIKE IJEDNAČINE

Grafikoni i slike se numerišu u kontinuitetu arapskim brojevima. Naslov i redni broj figure se unose ispod figure, poravnato uz lijevu marginu. Sve figure citiramo početnim velikim slovom. Veličina fonta u figurama je 10 pt.

PAGE FORMAT

Page size is A4. Margins are: top 2.54 cm, bottom 2.54 cm, 2.54 cm left, right 2.54 cm, respectively, each 1 inch. The paper should have a length of up to 20,000 characters, 10 pages (including abstract, equations, tables, references and appendices). The paper should be written in two columns (left column is in Serbian and the right one in English). Column width is 7.91 cm, and the distance between the columns is 0.1 cm. The separation of paragraphs is done by inserting a paragraph initial order of 0.5 cm.

WRITING

Papers are written in Microsoft Word for Windows program. Language is Serbian and English. Part of the Serbian language to the Latin script. Economics, Journal of Economic Theory and Analysis using APA writing standards of scientific research.

TABLES

Tables should be numbered in Arabic numerals continuity, and the title and number of the tables are placed above the table, flush with the left margin. Legend is printed below the table. When quoting data table name with writing Capitalized and mention her number. APA follows the rule that the tables eliminate the vertical line and the horizontal retain only the most necessary. Font size is 10pt in the tables. Tables are centered and only in English language, and the legend, if necessary, should be written in the Serbian language too.

GRAPHS, DIAGRAMS AND EQUATIONS

Charts and pictures are numbered in Arabic numerals continuity. The title and number of the figures are entered below the figure, flush with the left margin. All figures quote an initial capital letter. The font size in the figures is 10 pt.

183

Jednačina treba da bude napisana u Equation Editor i pozicionira se na centar, dok je numeracija arapskim brojevima uz desnu marginu.

CITIRANJE REFERENCIU TEKSTU

Osnovni APA princip citiranja u otvorenom tekstu jeste „jedan autor, jedna riječ“. Uz ime autora potrebno je navesti samo godište, ali ne i broj stranice.

Na primjer:Voker (Walker, 2000). poredio je vrijeme reakcije...Citiranje imena tri, četiri ili pet autora:Prvo navođenje: Ilić, Branković, Milijević,

Suzić i Gutović (1999) objasnili su...Drugo navođenje: Ilić i saradnici (1999)

objasnili su...Za izvor sa Interneta koji nema označene

stranice, koristite znak para ¶ i broj paragrafa na stranici na kojoj je objavljen.

Na primjer:(Srpski jezik) Majers (Myers, 2000, ¶ 5)

POPIS LITERATURE

Svi citirani izvori u tekstu rada treba da se nalaze u popisu literature. Radovi koji su korišćeni u literaturi se navode alfabetskim redom. APA standardi slijede princip „autor – godište izdanja“. APA stil podrazumijeva da se lista referenci daje u popisu na kraju rada, a nikako navođenjem izvora u fusnotama.

Naredni primjeri imaju za cilj da autorima pruže pregled navođenja u bibliografiji odgovarajućih modela.

Knjige

Suzić, N. (2006). Poslovna kultura (drugo izdanje). Banja Luka: XBS

Radovi iz časopisa

Suzić, N. (2008). Kako adolescenti vrednuju svoje roditelje a kako roditelji

The equation to be written in Equation Editor, and is positioned at the center, and the numbering is with Arabic numerals on the right margin.

CITING REFERENCES IN THE TEXT

The basic principle of APA citation in plaintext is “one author, one word.” With the author’s name should be stated only age, but not the number.

For example:Walker (2000). compared reaction times...Citing the names of three, four or five authors:First time: Wasserstein, Zappulla, Rosen,

Gertsmann, and Rock (1994) found...Second time: Wasserstein et al. (1994)

found ...(ibid,p.208)For an Internet source that does not have a

bookmark, use the ¶ sign pairs and the number of paragraphs on the page where it published.

For example:(English) (Myers, 2000, ¶ 5)

REFERENCES

All sources cited in the text should be included in the reference list. Papers that have been used in the literature are presented in alphabetical order. APA standards follow the principle of “author–year release.” APA style that includes a list of references given in the list at the end of the article, not quoting sources in footnotes.

The following examples are intended to authors provide an overview of citation in the bibliography of the corresponding models.

Books

Hirsch, Jr.., E. D. (1996). The schools we need and why we do not have them. New York: Doubleday.

Papers from the magazine

Dennis T. A. Cole, P. M., Wiggins, C. N., Cohen, L. H. & Zalewsky, M. (2009). The

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sami sebe? Naša škola, časopis za teoriju i praksu odgoja i obrazovanja br. 46/216, str. 25–34

Rad objavljen u zborniku

Suzić, N. (2009). Kako učenici vrednuju školu i kako uče. U zborniku Monografija međunarodnog znanstvenog skupa „Škola po mjeri“ (str. 221–236). Pula: Sveučilište Jurja Dobrile.

Rad poznatog autora preuzet elektronski

Schwarzer, R. (1989). Statistički softver za meta analizu [Kompjuterski softverski vodič]. Preuzeto 23. marta 2001. sa http://www.yorku.ca/faculty/academic/schwarze/meta_e.htm

Članak koji je objavljen jedino na Internetu

Fredserickson, B. L. (07.03.2000). Cultivating positive emotions to optimize health and wel-being. Prevention & Treatment, 3, Article 0001a. Preuzeto 20.11.2000, sa sajta http://journals.apa.org/prevention/volume3/pre0030001a.html

Podaci preuzeti sa sajta vladine ili druge zvanične organizacije

Department of Health and Human Services, National Center for Health Statistics. (1991). National Health Provider Inventory: Home health agencies and hospices, 1991 [Zvanični podaci]. Dostupno na veb sajtu Nacionalnog tehničkog informacionog servisa: http://www.ntis.gov

functional organization of preschool-age children’s emotion expressions and actions in challenging situations. Emotion, 9, 520–530.

Paper published in the journal

Barrett, cp, & Campos, J. J. (1987). Perspectives on emotional development: II. A functionalist approach to emotions. In J. D. Osofsky (Ed.), Handbook of infant development (2nd ed., Pp. 555–578). Oxford, England: Wiley.

The work of renowned author downloaded electronically

Schwarzer, R. (1989). Statistics software for meta-analysis [Computer software and manual]. Retrived March 23, 2001,from http://www.yorku.ca/faculty/academic/schwarze/meta_e.htm

An article that was published only on the Internet

Fredserickson, B. L. (2000, March 7). Cultivating positive emotions to optimize health and wel-being. Prevention & Treatment, 3, Article 0001A. Retrieved November 20, 2000 from http://journals.apa.org/prevention/volume3/pre0030001a.html

Data downloaded from the government or other official organization

Department of Health and Human Services, National Center for Health Statistics. (1991). National Health Provider Inventory: Home health agencies and hospices, 1991 [Data file]. Available from National Technical Information Service Web site, http://ntis.gov

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