{'fraction_non_alphanumeric': 0.014883061658398299, 'fraction_numerical': 0.001417434443656981, 'mean_word_length': 5.660377358490566, 'pattern_counts': {'":': 0, '<': 0, '<?xml version=': 0, '>': 0, 'https://': 0, 'lorem ipsum': 0, 'www.': 0, 'xml': 0}, 'pii_count': 0, 'substrings_counts': 0, 'word_list_counts': {'cursed_substrings.json': 0, 'profanity_word_list.json': 0, 'sexual_word_list.json': 0, 'zh_pornsignals.json': 0}}
Social Responsible Company’s Proactive Approach Towards Employees and Tax Policy in the Republic of Serbia

The employer is obliged to respect employees’ rights guaranteed by the Constitution and the laws, whereas he can provide the employees with some benefits in addition to the salary which depends on his business strategy and financial capabilities. Poor communication among employees, low level of tolerance etc. create a bad working atmosphere, which adversely affects the company’s business. In the paper the author starts from the hypothesis that a socially responsible company could provide greater competitive advantages if it develops a proactive approach to the employees organizing, among others, joint sports and recreational activities that contribute to preserving their health, improving interpersonal relations and establishing closer ties between the employer and the employees. This is especially important under the situation when the two years’ pandemic caused by the COVID-19 virus has led to predominantly virtual contacts, isolation and alienation. Both compromise as a way to overcome different opinions and social cohesion increase the company’s profitability. The state has shown readiness to encourage by tax measures the companies to implement the activities of the internal social responsibility which are particularly aimed at the preventive protection of the employees’ health.