Iustinianus Primus Faculty of Law

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Gender Perspective on Tax Policy
(Law Faculty Iustinianus Primus Skopje, 2025-06)
Neshovska Kjoseva, Elena
From ancient times until today, the main function of all tax systems remains unchanged. Their key purpose is to generate revenues, while equity, fairness and non-discrimination are established as fundamental principles of taxation. States use the collected tax revenues to ensure proper functioning of society and to meet essential needs of all citizens. In recent years, the demand for gender equality has emerged as a critical aspect of these needs. Tax systems are generally considered neutral, designed to impact everyone equally. All individuals and citizens are obliged to pay taxes and other public levies, as well to contribute in covering public expenditure regardless of gender, race, colour of skin, national and social origin, political and religious belief, property, and social status. Additionally, the language of the tax provisions does not mention gender in a way that would possibly impose different tax treatment between men and women. Therefore, if taxpayers earn the same income, they will be taxed the same and no one will be questioning gender (in)equity. Traditionally, tax policy is perceived from an economic point of view focusing on revenue generation and economic growth. On the other hand, the gender equality is often seen as a social issue. However, significant disparities exist between men and women in the labor market, including differences in employment status (formal vs. informal), job types, and working hours, as well as distinct consumption patterns influenced by gender roles, particularly in caregiving and household responsibilities. Recognizing these disparities, governments have begun to acknowledge the importance of gender equity and have started to implement measures that are expected to focus on gender biases within tax policies. This paper aims to: (i) explore how tax systems may accidentally perpetuate gender inequalities, and (ii) assess the extent to which states can use the tax policy as an instrument to promote and protect gender equality.
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(Un)Constitutionality of the provisions on administrative silence in the Law on Administrative Disputes of the Republic of North Macedonia
(Kopaonička škola prirodnog prava – Slobodan Perović, 2024)
Pavlovska Daneva, Ana
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Bitrakov, Konstantin
In May 2019, the Assembly of the Republic of North Macedonia passed a new Law on Administrative Disputes, marking the beginning of the third phase in the development of administrative dispute procedures in the country. This law took effect one year later, on May 25, 2020. The law introduced several significant changes to the administrative dispute system: the scope of administrative disputes was expanded; new guiding principles for administrative disputes were established; the administrative judiciary was tasked with ensuring consistency in its rulings (which can be seen as a move towards developing a case-law system); the judiciary was given the power to fine public authorities that fail to cooperate; and new mechanisms such as model-procedure and model-decision were introduced. In this sense, the 2019 Law on Administrative Disputes represents a positive reform, enhancing judicial oversight over public authorities. However, the Law on Administrative Disputes from 2019 also altered the rules for filing lawsuits in cases of “administrative silence” or “silence of the administration” – when the administration fails to issue a decision (individual administrative act) within the prescribed deadlines. The aim of this article is to explain how the new rules for filing lawsuits in response to administrative silence are unconstitutional and should, therefore, be repealed. In that sense, in the paper the authors shall pay attention to the Decision of the Constitutional Court of the Republic of North Macedonia, from July 2024, to initiate a procedure for evaluating the constitutionality of the respective provision of the Law on Administrative Disputes.
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Methods of Consistent Application of the Law on General Administrative Procedure in Conditions of Inconformity of Substantive Laws
(Eurosfera Belgrade, Institute for Comparative Law - Belgrade, MLC Faculty of Management and Law - Ljubljana, 2024)
Davitkovski, Borce
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Pavlovska Daneva, Ana
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Bitrakov, Konstantin
The legal framework for the actions of public authorities in the Republic of North Macedonia is made up of the Law on General Administrative Procedures (LGAP) and a large number of special (substantive) laws regulating procedural issues in special administrative procedures. With the adoption of the LGAP of 2015, the rules of general administrative procedures were significantly remodeled so that they provide a better basis for protection of the rights of citizens and business entities in the administrative procedures. According to the findings in SIGMA’s 2021 Monitoring Report on the Republic of North Macedonia, the general legal framework (LGAP) is well aligned with the principles of good administration, but the alignment of specific (substantive) laws is slow and incomplete. The LGAP was adopted in 2015, and its application started in 2016. The legislator prescribed a delayed effect on the application of the LGAP for a whole year, in order to harmonize the special (substantive) laws with this general code of rules for the administrative procedure. Yet, this has not been done up to date. The application of the new provisions of the LGAP, especially those that provide for broader protection of citizens and legal entities and increased efficiency of the public authorities, is jeopardized. Thus, this article shall focus on the problem of non-application of the new provisions of the LGAP, especially due to the inconsistency of substantive laws with the LGAP, but also for other reasons. Suggestions on how to strengthen the implementation of the LGAP shall be offered. A vital role will be played by the administrative judiciary, which is corrective to the administration, but also the process of digitalization of the administration.
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Navigating Challenges in the Just Energy Transition: Policy and Institutional Dynamics for Implementation in North Macedonia
(Institute for Sociological, Political and Juridical Research, Ss. Cyril and Methodius University in Skopje, 2024)
Antonovska Joskoska, Frosina
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Bitrakov, Konstantin
Despite the multiple crises that have challenged the political leadership and slowed down the just energy transition process in the Republic of North Macedonia, the past few years marked significant milestones in the energy and climate sector. The country undertook serious international commitments for enhanced climate action and energy reforms with the submission of the Nationally Determined Contribution to the Paris Agreement and the endorsement of the Sofia Declaration on the Green Agenda for the Western Balkans in 2020 followed by an adoption of an action plan. The decarbonisation roadmap was underpinned with the preparation of the first integrated National Energy and Climate Plan and the agreement on the 2030 energy and climate targets at the 2022 Ministerial Council of the Energy Community. Some efforts to provide pathways to reach those targets have been made also on a national level. However, regardless of the attempts to encompass all the relevant policies and measures in the respective planning documents in a holistic manner, their implementation remains unsuccessful and the institutional approach is fragmented. The climate and energy portfolios continue to be divided among the competent authority in charge of the environment and the competent authority for energy, that lack the needed capacities deriving from the climate and energy legislation, even in the most restrictive sense of their understanding. The institutional mechanisms for operationalization of the broader concept of energy transition is completely missing, limited to the ad hoc coordination by different institutions. This arrangement does not deliver the needed institutional setup which would facilitate the systemic shift that the just energy transition prerequisites. This paper analyses the obligations deriving from the undertaken climate and energy commitments, the national documents transposing those obligations and their inter-relation with the competent institutions, as well as the capacities for their comprehensive planning, implementation and monitoring.
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The position of European countries regarding opportunities for Industrial Symbiosis: A comparative analysis employing multi-criteria decision-making tools
(Óbuda University, Keleti Károly Faculty of Business and Management - Budapest, Hungary, 2025)
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Isidora Milošević
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Almudena Muñoz Puche
The Circular Economy is recognized as a significant model of sustainable development that enables waste reduction, more efficient use of resources and climate neutrality. Considering that the estimates indicate that the planet Earth's resources and biodiversity are expiring, the European Union invests constant efforts to foster the transition towards regenerative business models and create opportunities for consumption within the planetary boundaries. Production industries are identified as particularly significant resource consumers. Therefore, special attention is directed to the feasibility of collaborative business models and the application of digital technologies to address resource depletion and negative environmental impacts. The concept of the Circular Economy has become crucial in global efforts to reduce the ecological footprint and transition to a green economy, especially through the concept of Industrial Symbiosis. Through Industrial Symbiosis, companies from different sectors combine their waste and by-products, considering them as raw materials, thus optimizing energy consumption, decreasing primary resource consumption and reducing harmful gas emissions. Although the EU's efforts are evident and clear targets have been established through the European Green Deal, it is essential to monitor and analyze regional results for European countries to effectively develop their potential, define strategies, and implement plans that transform material consumption and environmental impact modalities. Therefore, understanding the material and value chains and processes is crucial to reaching the potential and establishing adequate frameworks to facilitate the implementation of Industrial Symbiosis. In this sense, this study aims to analyze the potential of Industrial Symbiosis in EU countries. Multi-criteria decision-making tools have been used for this purpose. The data used in the analysis were obtained from the Eurostat database. The results highlight a significant divide between EU member states in terms of opportunities and eagerness to implement Industrial Symbiosis. The results indicate the need to focus attention on targeted policies to strengthen institutions and companies to analyze the applicability of collaborative business models and integrate Industrial Symbiosis at local, regional, and global levels.
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„Работата од дома“ и предизиците по даночното право
(Правен факултет ,,Јустинијан Први" во Скопје, 2025)
Neshovska Kjoseva, Elena
Иако познат и распространет долго пред 2020-тата година, пандемијата COVID-19 го реафирмираше концептот на работа од дома. Во пандемискиот период, владите ширум светот презедоа низа мерки и приспособувања, главно во областа на трудовото и даночното право, со цел заштита на здравјето и безбедноста на нивните граѓани при работа. Но, како што одминува времето, неколку години по завршување на пандемијата, владите, работодавачите и работниците се сѐ повеќе свесни за преминот од традиционалните кон пофлексибилни форми на работа. Придобивките од работата од дома се повеќедимензионални и за двете договор ни страни. Во такви околности, работникот може да направи подобар баланс помеѓу личниот и професионалниот живот, додека работодавачите можат да имаат корист од поголем број таленти кои ќе бидат распределени на различни географски локации, до дека заштедуваат значителни финансиски средства. Несомнено е дека континуираниот пораст на вработени кои работат од дома ќе изврши револуција во начинот на тоа каде, како и кога работат. Во моментов, за даночен третман на работата од дома, даночните власти ја при менуваат постоечката даночна регулатива врз административна основа. Сепак, докол ку владите очекуваат и имаат намера за поттикнување на работата од дома, потребно е актуелните национални и меѓународни даночни правила да ги приспособат на оваа нестандардна форма на работа. Вака, ќе се елиминираат пречките и ограничувањата за овој облик на работен ангажман, од една страна, и ќе се обезбеди и гарантира правна сигурност и предвидливост, како за работниците така и за работодавачите, од друга страна.
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THE POTENTIAL OF ARTICLE 259 TFEU AS A TOOL FOR UPHOLDING THE MUTUAL TRUST IN THE EU
(University Josip Juraj Strossmayer of Osijek Faculty of Law Osijek, 2022)
Milena Apostolovska Stepanoska
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Hristina Runcheva Tasev
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Leposava Ognjanovska
T he principle of mutual trust, whose fundamental importance is recognized by the CJEU, is not mentioned in the Treaties, but nonetheless, it plays an essential role for the EU integration process and has become a structural principle of the EU law. In addition to its role as a basis for a large set of EU rules in the areas such as the internal market and the area of freedom, security and justice, this principle is also closely related to the EU founding values including the rule of law. Having in mind that is not a “blind trust” but an assumption, it is applied through ensuring compliance with the Union law for which both the Member States and the European Commission share responsibility, inter alia, by means of the infringement procedure. Under Article 259 TFEU, Member States are also entitled to bring a direct action against another Member State for an alleged infringement of an obligation under the Treaties. How ever, it is extremely rare for a Member State to take action upon the Article 259 TFEU and its potential remains untapped till now. T his contribution aims to answer why do Member States are inactive in terms of invoking the infringement procedure. It argues that infringement procedure initiated by a Member State against another Member State should not be perceived as a violation of the mutual trust be tween them but as a tool to uphold the mutual trust and to protect the Union’s founding values, including the rule of law.
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UROPEAN EXPERIENCES OF CORPORATE SOCIAL RESPONSIBILITY IN THE PHARMACEUTICAL INDUSTRY
(IKSAD GLOBAL Publishing House, 2022-03-29)
Milena Apostolovska Stepanoska
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Vasko Naumovski
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Milena Gosevska
Corporate social responsibility is the company's responsibility for the impact of its decisions and activities on society and the environment. This is achieved through transparent and ethical behavior that contributes to sustainable development and takes into account the expectations of stakeholders and is in line with international norms. Corporate social responsibility is a way of doing business. It is directly related to sustainable development requiring the company to look at its financial, social and environmental performance. The social responsibility of the company should be strategically integrated fully in the business process of the company, the supply chain, the products, as well as in the customer relations. The company's social responsibility is perfectly in line with the company's quest for easier market access, increased productivity or reduced operating costs. The authors of the paper first analyze the concept of corporate social responsibility. Here they review the legal framework of corporate social responsibility and then make a more substantial overview of corporate social responsibility in the pharmaceutical industry. This section also presents the ethics in the pharmaceutical industry as part of corporate social responsibility and corporate social responsibility. At the end, the authors present their findings from the research.
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ETHICS IN THE PHARMACY
(IKSAD Publications – 2023, 2023)
Milena Apostolovska Stepanoska
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Vasko Naumovski
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Marija Nikolova
Abstract Pharmacy as an industrial branch is going through intense technological, informational and biomedical progress which brings with it a multitude of ethical challenges in their professional work. Pharmaceutical practice is increasingly changing and a new role of the pharmacist is emerging as someone who manages the given drug therapy with the aim of efficient and effective health care in the treatment process itself. At the center of pharmaceutical attention is the patient and taking responsibility for the outcome of pharmacotherapy, as well as undertaking numerous interventions aimed at maintaining or improving the quality of life (health) of the patient. Modern pharmaceutical practice implies, above all, the care of the patient's well-being and brings with it professional expectations and obligations, which can bring serious conflicts and ethical dilemmas. The World Health Organization considers the pharmaceutical profession and pharmacists as the primary level of health care and as the most accessible source of health information. The social role of the pharmacist is changing and with it the level of awareness that has a meaning of professional and work ethics is also changing. Although the health profession has long explained the corpus of ethical attitudes, developed primarily for the benefit of patients, pharmacy as a profession has a particularly pronounced distinctiveness of its ethical norms, which are divided into work and professional ethics in pharmaceutical practice, and are also different. The paper deals with a topic that has great importance and a central place in the functioning of all companies, including companies from the pharmaceutical industry.The main purpose of the research is to show the importance of professional ethics and knowledge of ethical codes, ethical principles and moral principles by pharmacists, as well as ways of making decisions in situations when pharmacists are faced with an ethical problem in the conditions of modern pharmaceutical practice, and the impact of their disregard in terms of social responsibility in corporate governance in the pharmaceutical industry
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THE USE OF THE PRINCIPLE OF SUBSIDIARITY IN THE EU
(ISARC INTERNATIONAL SCIENCE AND ART RESEARCH CENTER, 2024)
Milena Apostolovska Stepanoska
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Hristina Runcheva Tasev
Since the inception of the international human rights ("IHR") framework, the principle of subsidiarity has served as a cornerstone of its organizational structure. At its core, subsidiarity asserts that IHR norms are most effectively implemented at the lowest feasible level of national authority. Hence, prior to a supranational or multinational body intervening in a human rights case on a global scale, it is incumbent upon them to ensure that the primary responsibility for addressing the pertinent violation lies with the state concerned. Moreover, subsidiarity dictates that the domestic government should be afforded the optimal opportunity to devise corrective measures even after supranational authorities have investigated or adjudicated on a human rights issue. The significance of the principle of subsidiarity within IHR law can be analyzed from various perspectives. Firstly, regarding its applicability, it's recognized that adherence to decisions made by international bodies with binding authority on human rights cannot be compelled solely through subsidiarity. Thus, within the international framework, the execution of judgments from non-enforcement institutions relies on the coherence of national authorities and their utilization of policing functions to enforce IHR legislation. Moreover, a crucial rationale behind subsidiarity is that domestic authorities are better positioned to serve the objectives of IHR content and implementation accurately and effectively in the event of violations. They possess more expertise than international officials in addressing issues within their own borders. Despite IHR legislation being considered universal, subsidiarity acknowledges that each country maintains sovereignty over incidents within its territory. This recognition underscores respect for national sovereignty. The main aim of this research is to present a critical point of view over the use of the principle of subsidiarity in the EU.

Iustinianus Primus Faculty of Law

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