Tax Incentives as a Preventive Measure to Reduce Disaster Risk

Authors

  • Luka Baturan University of Novi Sad, Faculty of Law, Trg Dositeja Obradovića 1, 21000 Novi Sad, Serbia
  • Goran Milošević University of Novi Sad, Faculty of Law, Trg Dositeja Obradovića 1, 21000 Novi Sad, Serbia
  • Cvjetana Cvjetković-Ivetić University of Novi Sad, Faculty of Law, Trg Dositeja Obradovića 1, 21000 Novi Sad, Serbia

DOI:

https://doi.org/10.18485/ijdrm.2025.7.2.27

Keywords:

tax policy, tax incentives, prevention, risk, disaster, public interest

Abstract

A comprehensive and adaptive approach by the state, all its public and legal bodies, the economy, and other entities to actively approach the possibility of implementing appropriate measures in accordance with the real flows of disaster risks to create conditions for a more effective and efficient disaster risk reduction system is a condition and a necessity of every state. Reducing the risk of disaster requires an active role by the state, specifically a response model that must also include the capacity for preventive action, i.e., the protection system's action before an undesired event occurs. In this regard, the paper will analyse citizens' stance and the potential application of tax incentives as one instrument to enhance the level of preventive measures and actions that would enable a stronger and more active role for all stakeholders in the system of disaster risk reduction and emergency management. By establishing these conditions, the disaster risk reduction system could respond more swiftly to the changing nature of disaster risks.

References

1. Akter, R., Roy, T., & Aktar, R. (2023). The Challenges of Women in Post-disaster Health Management: A Study in Khulna District. International Journal of Disaster Risk Management, 5(1), 51–66. https://doi.org/10.18485/ijdrm.2023.5.1.5

2. Baćilo, I. (2025). Rescue Light Communication System (RLCS): Enhancing Emergency Signaling in Crisis Situations. International Journal of Disaster Risk Management, 7(1), 55–64. https://doi.org/10.18485/ijdrm.2025.7.1.4

3. Baruh, S., Dey, C. ., Dutta, N. ., & Phukan, M. K. . (2023). Dima Hasao, Assam (India) landslides’ 2022: A lesson learnt. International Journal of Disaster Risk Management, 5(1), 1–13. https://doi.org/10.18485/ijdrm.2023.5.1.1

4. Chakma, S. (2023). Water Crisis in the Rangamati Hill District of Bangladesh: A Case Study on Indigenous Community. International Journal of Disaster Risk Management, 5(2), 29–44. https://doi.org/10.18485/ijdrm.2023.5.2.3

5. Cvetković, V. & Šišović, V. (2024). Capacity Building in Serbia for Disaster and Climate Risk Education. Disaster and Climate Risk Education Insights from Knowledge to Action, edited by Ayse Yildiz and Rajib Shaw, book series Disaster Risk Reduction, Springer Nature Singapore Pte Ltd., 152 Beach Road.

6. Cvetković, V. (2020). Upravljanje rizicima u vanrednim situacijama [Disaster Risk Management]. Beograd: Naučno-stručno društvo za upravljanje rizicima u vanrednim situacijama.

7. Cvetković, V. (2022). Taktika zaštite i spasavanja u katastrofama [Essential Tactics for Disaster Protection and Rescue]. Beograd: Naučno-stručno društvo za upravljanje rizicima u vanrednim situacijama.

8. Cvetković, V. (2024). Disaster Resilience: Guide for Prevention, Response and Recovery. In: Scientific-Professional Society for Disaster Risk Management, Belgrade.

9. Cvetković, V. M., Dragašević, A., Protić, D., Janković, B., Nikolić, N., Milošević, P. (2022). Fire Safety Behavior Model for Residential Buildings: Implications for Disaster Risk Reduction. International journal of disaster risk reduction, 75, 102981.

10. Cvetković, V. M., Renner, R., Aleksova, B., & Lukić, T. (2024). Geospatial and Temporal Patterns of Natural and Man-Made (Technological) Disasters (1900–2024): Insights from Different Socio-Economic and Demographic Perspectives. Applied Sciences, 14(18), 8129.

11. Cvetković, V. M., Sudar, S., Ivanov, A., Lukić, T., & Grozdanić, G. (2024). Exploring environmental awareness, knowledge, and safety: A comparative study among students in Montenegro and North Macedonia. Open Geosciences, 16(1), 20220669.

12. Cvetković, V., & Jovanović, M. (2021). Mitovi o katastrofama: istine i zablude [Disaster Myths: Truths and Misconceptions]. Beograd: Naučno-stručno društvo za upravljanje rizicima u vanrednim situacijama.

13. Cvetković, V., Šišović, V. (2024). Community Disaster Resilience in Serbia. Belgrade: Scientific-professional society for disaster risk management.

14. Dada, K. S. J., Mohammed, H. A., & Quadir, R. O. (2025). Disaster risk management in academic institutions: An assessment of preparedness and recovery at Kashim Ibrahim Library, Nigeria. International Journal of Contemporary Security Studies, 1(1), 1–15. https://doi.org/10.18485/fb_ijcss.2025.1.1.1

15. Gajović, A., Cvetković, V. M., Renner, R., & Cvetković, V. (2025). Advancing the Circular Economy through Construction and Demolition Waste Management for Disaster Risk-Informed Practice: Comparative Insights from Serbia and the European Union. International Journal of Contemporary Security Studies, 1 (2).

16. Garba, T. M., & Akaan, R. (2025). The Socioeconomic and Psychological Implications of Polygamy: A Quantitative and Qualitative Analysis Concerning Disaster Risk Reduction and Management (DRRM) in Nigeria. International Journal of Contemporary Security Studies, 1(1), 25–34. https://doi.org/10.18485/fb_ijcss.2025.1.1.3

17. Google (2025). Google Forms questionnaire. Retrieved December 11, 2025, from https://docs.google.com/forms/d/1gLMh51ANPhylXCpCyk4NSHkDcOGgvfls20t1P_wf104/edit

18. Hanspal, M. S., & Bijayananda Behera. (2025). Disaster Management Laws in India: Past, Present, and Future Directions. International Journal of Disaster Risk Management, 7(1), 115–136. https://doi.org/10.18485/ijdrm.2025.7.1.7

19. Islam, F. (2023). Anticipated Role of Bangladesh Police in Disaster Management Based on the Contribution of Bangladesh Police during the Pandemic COVID-19 Pandemic. International Journal of Disaster Risk Management, 5(2), 45–56. https://doi.org/10.18485/ijdrm.2023.5.2.4

20. Janković, L., Cvetković, V. M., Gačić, J., Renner, R., & Jakovljević, V. (2025). Integrating psychosocial support into emergency and disaster management and public safety: The role of the Red Cross of Serbia. International Journal of Contemporary Security Studies, 1(1), 99–124. https://doi.org/10.18485/fb_ijcss.2025.1.1.8

21. Jevtić, M., Cvetković, V. M., Gačić, J., & Raonić, Z. (2025). Factors of Vulnerability and Resilience of Persons with Disabilities During Disasters: Challenges and Strategies for Inclusive Risk Reduction. International Journal of Disaster Risk Management, 7(1), 91–114. https://doi.org/10.18485/ijdrm.2025.7.1.6

22. Karmaker, R. (2025). Stray Dogs in Urban Bangladesh: A Zoonotic Disaster Risk and Policy Challenge. International Journal of Disaster Risk Management, 7(1), 65–90. https://doi.org/10.18485/ijdrm.2025.7.1.5

23. Law on Disaster Risk Reduction and Emergency Management. (2018). Official Gazette of the Republic of Serbia, No. 87/2018.

24. Metić, A. (2025). The Significance and Role of Police Officers in Building the School as a Safe Environment for All Students. International Journal of Contemporary Security Studies, 1(1), 17–24. https://doi.org/10.18485/fb_ijcss.2025.1.1.2

25. Milošević, G., & Stajić, Lj. (2022). Economic safety. Faculty of Law, Novi Sad.

26. Milošević, G., Cvjetković - Ivetić, C., & Baturan, L. . (2024). State Aid in Reconstruction of Natural and Other Disasters’ Consequences Using the Budget Funds of the Republic of Serbia. International Journal of Disaster Risk Management, 6(2), 169–182. https://doi.org/10.18485/ijdrm.2024.6.2.11

27. Milošević, G., Cvjetković-Ivetić, C., & Baturan, L. (2024). State aid in reconstruction of natural and man-made disasters’ consequences using the budget funds of the Republic of Serbia. International Journal of Disaster Risk Management (IJDRM).

28. Nikolić, N., Cvetković, V., Ivanov, A. (2023). Human resource management in environmental security. Belgrade: Scientific-Professional Society for Disaster Risk Management.

29. Petrović, T. (2025). (Re)Constructing Europe: Has a common identity integrated Europe? International Journal of Contemporary Security Studies, 1(1), 139–148. https://doi.org/10.18485/fb_ijcss.2025.1.1.10

30. Popović, D. (1997). Tax science and tax law. Belgrade, Serbia: Savremena administracija; Budapest, Hungary: Open Society Institute/COLPI.

31. Renner, R., & Mayr-Veselinovic, C. (2025). Social License to Operate: Where Are You? The Role of Risk Communication in Raw Material Extraction. International Journal of Contemporary Security Studies, 1(1), 49–74. https://doi.org/10.18485/fb_ijcss.2025.1.1.5

32. Starosta, D. (2023). Raised Under Bad Stars: Negotiating a culture of disaster preparedness. International Journal of Disaster Risk Management, 5(2), 1–16. https://doi.org/10.18485/ijdrm.2023.5.2.1

33. Tout, F. (2023). Flood policy in Algeria . International Journal of Disaster Risk Management, 5(1), 27–39. https://doi.org/10.18485/ijdrm.2023.5.1.3

34. Tushabe, G., Rukundo, P. M., Kaaya, A. N., Nahalomo, A., Nateme, N. C., Iversen, P. O., … Rukooko, A. B. (2025). Retrogressive or Misplaced Priorities? An Assessment of Public Expenditure for Food Security and Disaster Risk Reduction in Uganda. International Journal of Disaster Risk Management, 7(1), 15–38. https://doi.org/10.18485/ijdrm.2025.7.1.2

Downloads

Published

2025-12-24

How to Cite

Baturan, L., Milošević, G., & Cvjetković-Ivetić, C. (2025). Tax Incentives as a Preventive Measure to Reduce Disaster Risk. International Journal of Disaster Risk Management, 7(2), 491–500. https://doi.org/10.18485/ijdrm.2025.7.2.27

Issue

Vol. 7 No. 2 (2025): International Journal of Disaster Risk Management

Section

Articles

License

Copyright (c) 2025 Goran Milošević, Luka Baturan, Cvjetana Cvjetković-Ivetić

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

This journal operates under the terms of the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, reproduction, adaptation, and transformation in any medium, provided the original author and source are properly credited.

Authors retain the copyright of their articles.

The International Journal of Disaster Risk Management (IJDRM) encourages and permits authors to:

  • Post pre-print (submitted version), post-print (accepted version), and publisher’s version/PDF of their articles on personal websites, institutional repositories, disciplinary repositories, and academic networks such as ResearchGate, Academia.edu, or departmental websites,

  • Do so at any time, including before or after publication,

  • Provided that appropriate credit is given to the original publication in this journal, including:

    • Full bibliographic details

    • A clear mention of the journal name

    • A direct link to the article’s DOI (as an HTML link)

No prior permission is required from the publisher or editors for such actions, as long as the terms of the CC BY 4.0 license are followed.

Similar Articles

1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.