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What Are the Current Directions in the Local Marketplaces Fiscalization? The Online Media Content Analysis

Author

Listed:
  • Stefan Denda

    (Geographical Institute “Jovan Cvijić” SASA, 11000 Belgrade, Serbia)

  • Marko D. Petrović

    (Geographical Institute “Jovan Cvijić” SASA, 11000 Belgrade, Serbia
    Department of Regional Economics and Geography, Faculty of Economics, Peoples’ Friendship University of Russia (RUDN University), Moscow 117198, Russia)

  • Zlata Vuksanović-Macura

    (Geographical Institute “Jovan Cvijić” SASA, 11000 Belgrade, Serbia)

  • Milan M. Radovanović

    (Geographical Institute “Jovan Cvijić” SASA, 11000 Belgrade, Serbia)

  • Edna Ely-Ledesma

    (Department of Planning and Landscape Architecture, University of Wisconsin-Madison, Madison, WI 53706, USA)

Abstract

Local markets have been a special setting throughout human history. Apart from their important social role, they had immeasurable economic importance as primary forms of exchange of goods (trade). Nonetheless, they experienced numerous transformational changes that affected their functioning. Like other countries, Serbia has a long tradition of market activity. However, several novelties have been introduced in recent years. Among many, the process of e-fiscalization is the main issue. Therefore, the focus of our research is based on a qualitative analysis of online media content (news and comments) related to the fiscalization of market activity. The attitudes of different categories of participants (state authorities, vendors, and customers) were analyzed. LIGRE open-access software was used for this purpose. The results of the analysis showed conflicting parties. Legislators emphasize the exclusive positive effects, while vendors point to the negative side of fiscalization. As a third party, customers (service users) have an undefined attitude in relation to fiscalization (pros/cons/neutral). There is an agreement to introduce market activity into legal flows. However, the key prerequisite is the prior resolution of a number of problems (working conditions, business costs, market monopoly, etc.).

Suggested Citation

  • Stefan Denda & Marko D. Petrović & Zlata Vuksanović-Macura & Milan M. Radovanović & Edna Ely-Ledesma, 2024. "What Are the Current Directions in the Local Marketplaces Fiscalization? The Online Media Content Analysis," Societies, MDPI, vol. 14(4), pages 1-22, April.
    • Handle: RePEc:gam:jsoctx:v:14:y:2024:i:4:p:53-:d:1377252
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    References listed on IDEAS

    as
    1. David R. Agrawal & William F. Fox, 2021. "Taxing Goods and Services in a Digital Era," National Tax Journal, University of Chicago Press, vol. 74(1), pages 257-301.
    2. Dawn Thilmany & Elizabeth Canales & Sarah A. Low & Kathryn Boys, 2021. "Local Food Supply Chain Dynamics and Resilience during COVID‐19," Applied Economic Perspectives and Policy, John Wiley & Sons, vol. 43(1), pages 86-104, March.
    3. Marko D. Petrović & Edna Ledesma & Alfonso Morales & Milan M. Radovanović & Stefan Denda, 2021. "The Analysis of Local Marketplace Business on the Selected Urban Case—Problems and Perspectives," Sustainability, MDPI, vol. 13(6), pages 1-15, March.
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