OPOREZIVANJE ZA RODNU RAVNOPRAVNOST: PREDLOG MERA ZA REPUBLIKU SRBIJU NA PUTU EVROPSKIH INTEGRACIJA
Sažetak
Rodna ravnopravnost u Republici Srbiji još uvek nije dostignuta. Nezaposlenost žena od preko 11% i neaktivnost od preko 50% predstavljaju zabrinjavajuće podatke za Republiku Srbiju i njen održivi razvoj. Problem položaja žena je prepoznat, međutim, adekvatne mere koje bi ga rešile još nisu donete.U ovom radu je data analiza potrebe za ekonomskim osnaživanjem žena u Republici Srbiji, kao i adekvatnosti poreskih mera za dostizanje takvog cilja, na osnovu čega se predlaže šest poreskih mera. Mere imaju za cilj ekonomsko osnaženje žena, pre svega kroz njihovo zaposlenje i ohrabrenje za ostvarivanje imovinskih prava, a za sobom povlače i brojne druge pozitivne efekte na položaj žena. Predložene mere su poreske olakšice koje imaju za cilj da podstaknu fleksibilne oblike rada (rad na nepuno radno vreme i rad „od kuće“) i mogućnost čuvanja dece zaposlenih. Takođe, u radu se predlaže i povećanje poreskog tereta za poklonjanje muškom članu porodice udela na poljoprivrednom zemljištu od strane ženskog člana porodice. . .
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