Iustinianus Primus Faculty of Law

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    Финансово право
    (Правен факултет ,,Јустинијан Први" во Скопје, 2024)
    Maksimovska Stojkova, Aleksandra
    ;
    Zafiroski, Jovan
    ;
    Neshovska Kjoseva, Elena
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    CBDCs – a (r) evolution of money
    (Faculty of law in Nis, 2023-11)
    Zafiroski, Jovan
    The monetary landscape is changing at a pace that is never seen before. The incumbent players are faced with challenges coming from international events that are changing the post war monetary order while technological breakthroughs alter the traditional understanding of money any payments. The process of digitalization of money and the emergence of different forms of private digital money that are decentralized and out of the official monetary system managed or supervised by a central bank is the most serious challenge for the future of the current monetary system. The central banks are well aware of this challenge and are trying to be proactive and to adopt to the new circumstances. They try to use all the benefits from the new technology while providing a state backed money that has the state authority behind them. Thus, the central bank digital currencies as a new form of central banks money are vastly researched by almost all the leading central banks. The CBDCs should ensure the existence of a risk-free central bank money in a highly digitalised and cashless economy. The debate for a possible launch of the CBDCs should also include a debate for the legal aspects of the introduction of this new form of money. This debate is primarily focused on changes in the monetary law, monetary sovereignty and the effects on the financial and banking system.
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    Taxing the Big Tech in the European Union
    (Springer Cham, 2023-11)
    Zafiroski, Jovan
    ;
    Neshovska Kjoseva, Elena
    In order to ensure a fairer and more efficient tax world, international tax rules should be adapted to the globalization/regionalization of business and the digitalization of economic activities. In recent years, numbers of reform proposals were developed to address the tax challenges of the digital economy. Additionally, major tax scandals over the past few years have shown that it has never been easier for large multinationals to virtually locate their operations in jurisdictions where the corporate tax system is more favorable, even if companies still have physical stores, factories, or warehouses in other countries. Therefore, the tax question of the twenty-first century is not whether they pay taxes, but where they are paid. The tax challenges of the digitalized economy are global, and need global solutions. The introduced unilateral and country-specific tax measures fragment the European digital single market, increase competitive distortions, compliance burden and double taxation disputes. Therefore, a European solution is required for a problem that goes beyond national borders. But, is there any way toward European digital tax environment where tech giants would pay their fair share of taxes and contribute to national economies, for the benefit of all?
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    Macedonian Monetary Sovereignty in Times of Blockchain Revolution
    (Faculty of law "Iustinianus Primus", Skopje, 2022-12)
    Zafiroski, Jovan
    The adoption of the Constitution of the Republic of Macedonia established the Macedonian central bank as one of the pillars of the Macedonian monetary sovereignty. In the first years of the country’s independence the central bank was facing a unique challenge in establishing the Macedonian national currency the denar which was done in a period of transition of the Macedonian economy from socialistic to market economy amid wars and political instabilities in the region. Thirty years after the monetary independence, the monetary sovereignty is challenged not only by the process of creation and use of private money i.e. cryptocurrencies but also from the process of creation of digital central bank money called central bank digital currencies. After a brief review of the historical moment in establishment of the Macedonian monetary sovereignty the text will discuss different questions related to the effects of digitalization of money on the Macedonian monetary system and the challenges for the Macedonian central bank in this respect.
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    Даночно право
    (Правен факултет, 2021)
    Pendovska, Vesna
    ;
    Maksimovska Stojkova, Aleksandra
    ;
    Zafiroski, Jovan
    ;
    Neshovska Kjoseva, Elena
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    Tax competition in the Western Balkans an open door tax policy for reaching of desired economic goals – is it enough?
    (Економски факултет во Ријека, Хрватска, 2020)
    Zafiroski, Jovan
    ;
    Neshovska Kjoseva, Elena
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    Coping with the EU Fiscal Compact: Cross Section Analysis of the Legal Framework and Economic Results by the Candidate Balkan Countries
    (Verlag C.H.Beck, IOR Munchen, 2018)
    Maksimovska Stojkova, Aleksandra
    ;
    Zafiroski, Jovan
    ;
    Neshovska Kjoseva, Elena
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