The aim of the paper was to identify HRM factors associated with the innovativeness in the public sector of the Eastern European emerging market economies (hereinafter: EEEME). The initial phase of the research consisted of data acquisition. We used microdata from the European Working Conditions Survey (EWCS). In the second phase, we divided the EEEME sample into two groups: innovators (at least one novelty introduced in the last three years) and non-innovators (no novelties introduced in the last three years). Finally, in the third phase, a t-test was applied identifying the main HRM factors, which separate the innovators from the non-innovators. The results show a majority of HRM factors by EEEME non-innovators are lacking proper support. At the same time, a positive correlation between HRM factors and EEEME innovation results was indicated. Consequently, proper HRM may be seen as critical when improving the innovativeness of the EEEME public sector.
COBISS.SI-ID: 5104558
Regulatory Impact Assessment (RIA) is a system of approaches applied worldwide, which is designed to implement Better and Smart Regulation programs at both the European and national levels, as well as to support reforms aimed at promoting good governance. Its purpose is to enable public consultation in the regulatory cycle and to simplify legislation. To this end, public authorities strive for the implementation of several key principles related to the regulatory process, such as transparency, participation, proportionality, accountability, etc. This article examines the above principles over various stages of the regulatory process, analyzing regulatory stakeholders, the relations between them, and the introduction of RIA in administrative procedures. In addition to certain general principles, selected legal sources are considered, particularly with regard to Slovenia, which is used as a case study of compliance with international guidelines by an EU and OECD member. In order to identify a possible gap between declaratory principles and reality, a study on RIA in the Government’s practice was conducted in 2011 and 2016. This article explains the reasons behind such deficiencies and suggests the actions to be taken to bridge the gap and to develop effective public governance in the future.
COBISS.SI-ID: 5107374
The paper compares the results of general tax surveys conducted among tax experts in three former socialist countries: Croatia, Slovenia and Bosnia and Herzegovina (Federation of Bosnia and Herzegovina). It covers all of the main taxes as well as attitudes about tax policies and their effects. The methods include descriptive statistics, non-parametric tests and binomial probit regression analysis. Despite the differences among the countries and their tax systems, the experts' opinions are relatively similar. They indicate some decline from the typical base broadening and rate lowering requirements. The tax experts mostly support real estate taxation, dividends and capital gains taxation, personal income tax reliefs, the preferential treatment of small and medium enterprises and reinvested profits, as well as financial activities tax. The experts mostly oppose a flat tax, the lower taxation of capital incomes (compared to labor incomes) and a single rate value-added tax. The paper proves that the experts' tax attitudes influence their responses on particular taxes, although not uniformly and not in all cases.
COBISS.SI-ID: 5141166